Central & South Asia
Kazakhstan tax rates 2026
Residents are taxed on worldwide income. A new 2026 Tax Code added a 15% top personal band, raised VAT to 16%, and cut dividend withholding to 5%.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 15%Near flat: 10% on wage income up to 8,500 MCI and 15% above that, under the Tax Code effective 1 Jan 2026. Previously a flat 10%. |
|---|---|
| Corporate income | 20% |
| Capital gains | Taxed as income (10%/15%). |
| VAT | 16% |
| Dividends (WHT) | 5% |
| Interest (WHT) | 15% |
| Royalties (WHT) | 15% |
| Social security (employee) | 10% |
| Social security (employer) | 12% |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | Property tax up to ~1.5% for legal entities. Individuals pay ~0.05%–2%. |
| Other | VAT raised from 12% to 16% and dividend withholding cut from 15% to 5% under the 2026 code. A 20% withholding tax applies to payments to low-tax jurisdictions. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
AIFC: a 0% corporate income tax rate for AFSA-licensed financial services providers on AIFC-sourced income, in place until 1 January 2066. The Investment Tax Residency Programme replaces the 183-day test with 90 days and exempts foreign income.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Kazakhstan
The residency and citizenship routes that lead here, weighed against the tax picture above.