Eurasia & Balkans · Central Asia
Kazakhstan
The AIFC's ninety-day tax residency with a foreign-income exemption is the best pure tax structure in the region — for a family that never wants the passport, because acquiring one now costs you every other citizenship you hold.
Tax position
- Income tax (top)
- 15% — progressive from 1 January 2026 under the new Tax Code: 10% up to 8,500 MCI, 15% above. No longer a 10% flat rate. Dividends 5% up to 230,000 MCI and 15% above; private practice 9%
- Capital gains
- taxed as income on the positive difference between sale and initial value; 0% within the AIFC investment tax residency programme on AIX-listed securities
- Wealth tax
- none
- Inheritance tax
- none
- Special regime
- AIFC: 0% corporate income tax for AFSA-licensed financial services providers on AIFC-sourced income until 1 January 2066; the Investment Tax Residency Programme replaces the 183-day test with 90 days and exempts foreign income
- Territorial
- No — worldwide income taxed
- CFC rules
- Yes
- Exit tax
- No
- CRS
- Participating
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