Kazakhstan
Corporate Tax Guide
Time of Update: 4/06/2026
Kazakhstan has a universal income tax system, with a general corporate income tax rate of 20%. The value-added tax rate is 23%. Non-residents are subject to a 15% withholding tax on dividends, interest, and royalties, while there is no withholding tax for residents. The estimated payment due date for corporate income tax is the 25th of each month, with the final payment due on April 10 and the return due on March 31. The country does not have information available on the Composite Effective Average Tax Rate or Composite Effective Marginal Tax Rate.
Kazakhstan Tax Brief
Time of Update 4/06/2026
Kazakhstan Corporate Income Tax (CIT)
General CIT Rate:
20
CIT Return Due Date:
March 31
CIT Payment Due Date:
April 10
CIT Estimated Payment Due Date:
25th of each month
Kazakhstan Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15 / 15 / 15
Kazakhstan Value-Added Tax (VAT)
General VAT Rate:
16
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Kazakhstan Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
Universal income tax rates apply
Kazakhstan Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
Additional info
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TKEG Expat ™ Kazakhstan Corporate Tax Guide
1.
Kazakhstan Corporate Income Tax (CIT)
The corporate income tax rate in Kazakhstan is set at 20%. Companies are required to submit their CIT returns by March 31st of the year following the fiscal year-end. The final payment of CIT must be made by April 10th. Additionally, estimated tax payments must be submitted on the 25th of each month, which ensures a steady inflow of tax revenue throughout the year.
2.
Kazakhstan Personal Income Tax (PIT)
Personal income tax in Kazakhstan is levied at a rate of 10%. Taxpayers must file their PIT returns using specific forms (Form 240.00 and 250.00) depending on their reporting status, with deadlines ranging from March 31st to September 15th, depending on their method of filing. Final tax payments for self-assessment must be made by April 10th, with payroll withholding deductions happening on the 25th of each month following salary payments.
3.
Kazakhstan Value-added Tax (VAT)
In Kazakhstan, the VAT rate is currently 12%, applied to the sale of goods and services. The country follows a comprehensive e-invoicing system for VAT payers, especially those involved in the sale of specific goods. The VAT system also includes a traceability mechanism for imports from the Eurasian Economic Union (EEU) to ensure proper tax documentation. VAT exemptions are provided for exports and some international transportation services.
4.
Kazakhstan Property Tax
Property tax in Kazakhstan is assessed annually at a general rate of 1.5% of the average net book value of immovable property. This tax applies to buildings and constructions in actual use, regardless of whether they have been registered with the justice authorities. The property tax is designed to ensure that owners of immovable assets in Kazakhstan contribute to the fiscal framework based on the value and usage of their properties.
5.
Kazakhstan Obligatory Social Insurance Contributions
In Kazakhstan, obligatory social insurance contributions are required from employers at a rate of 3.5%. These contributions are paid to the State Pension Centre for Pension Payments. The maximum contribution limit is capped at 3.5% of seven times the minimum monthly wage. This ensures that citizens of Kazakhstan, as well as foreign residents and workers from Eurasian Economic Union countries, receive social insurance coverage. Employers must ensure that these contributions are made monthly, providing essential social benefits to their workforce.
