Kazakhstan tax rates 2026: corporate, VAT, withholding and income tax
In 2026 a Kazakh company pays 20% corporate income tax and, once registered, 16% VAT. Payments to non-residents carry withholding tax from 5% to 20%. Employees pay 10% income tax, or 15% on annual income above 8,500 MCI, and the employer adds 6% social tax plus contributions. A small company owned by individuals can use the 4% simplified regime instead, and it is 3% in Astana and Almaty.
In short
- Corporate income tax: 20% base rate, 25% for banks and gambling, 3% to 6% for agriculture (Tax Code, Art. 357).
- VAT: 16% standard, 5% on medicines in 2026, 0% on exports; registration is mandatory above 10,000 MCI, or KZT 43.25m in 2026.
- Withholding tax on non-residents: 20% on services, 15% on dividends and royalties, 10% on interest, and 5% on dividends to a 25% owner up to 230,000 MCI.
- Payroll: the employer pays 6% social tax, 3.5% pension, 5% social and 3% health contributions; 10% income tax, 10% pension and 2% health contributions are withheld from salary.
Kazakhstan tax rates at a glance
All rates below come from the Tax Code in force since 1 January 2026. Thresholds are set in MCI (monthly calculation index), which is KZT 4,325 in 2026 and is taken as of 1 January.
| Tax | Rate in 2026 | Notes |
|---|---|---|
| Corporate income tax | 20% | 25% for banks and gambling, 3% for agriculture, 5% for the social sphere |
| VAT | 16% | 5% on medicines and medical services (10% from 2027), 10% on domestic periodicals, 0% on exports |
| Simplified regime | 4% of income | Local councils set 2% to 6%; 3% in Astana and Almaty |
| Personal income tax, residents | 10% / 15% | 15% on annual income above 8,500 MCI |
| Dividends to resident individuals | 5% / 15% | 15% above 230,000 MCI a year |
| Social tax | 6% | Paid by the employer; minimum base 14 MCI a month |
| Withholding tax on non-residents | 5% to 20% | Depends on the payment; see below |
| Branch profits tax | 15% | On top of 20% corporate income tax; a treaty may lower it |
Corporate income tax: 20%
An LLP on the general regime pays 20% on taxable income (Art. 357). The return is due by 31 March of the following year (Art. 359). New companies make no advance payments in their year of registration and the year after, and neither do companies whose income two years earlier was within 600,000 MCI (Art. 348). Income of controlled foreign companies is taxed at 20%.
A company in which another legal entity owns more than 25% can't use the simplified regime, so a foreign subsidiary pays 20% from its first day. Astana Hub participants reduce corporate income tax by 100% until 1 January 2029. In the AIFC the exemptions cover financial services, so an IT or trading company there pays 20% too.
VAT: 16%
Registration is mandatory once turnover passes 10,000 MCI, counted from 1 January or, for a new company, from its registration date. The application is due within 5 business days. The return is filed for each quarter by the 15th of the second month after it (Art. 505). A VAT-registered company that buys services from a non-resident pays 16% VAT on the supplier's behalf. What else changed in VAT is in our guide to the Tax Code 2026.
Withholding tax on payments to non-residents
When a Kazakh company pays a foreign company or person, it withholds tax at source under Article 682.
| Payment | Rate | Art. 682 |
|---|---|---|
| Services and other income not listed below | 20% | para. 1(1) |
| Dividends, royalties, capital gains | 15% | para. 1(5) |
| Dividends to an owner of at least 25% | 5% up to 230,000 MCI, 15% above | para. 1(6) |
| Interest on loans and debt securities | 10% | para. 1(7) |
| Insurance premiums / reinsurance | 15% / 5% | para. 1(2), 1(3) |
| International transport services | 5% | para. 1(4) |
| Any income of a person registered in a low-tax jurisdiction | 20% | para. 2 |
A tax treaty can lower the rate if the recipient gives a residency certificate on time, owns the income and has no permanent establishment in Kazakhstan. If the Kazakh company pays the tax from its own pocket instead of withholding it, the treaty rate is lost (Art. 698). The withholding calculation is filed for each quarter by the 15th of the second month after it, and for the fourth quarter by 31 March of the following year (Art. 685).
Key figures
standard VAT rate from 1 January 2026 (was 12%)
Tax Code 2026, Art. 503social tax, employer pension, social and health contributions paid by the employer in 2026; 10% income tax, 10% pension and 2% health contributions are withheld from salary
Tax Code 2026, Art. 363, 556treaty rate on dividends, interest and royalties with Russia and China, with a timely residency certificate and no gross-up
Tax Code 2026, Art. 702, 706 · PwC Tax SummariesPersonal income tax for founders, staff and expats
Residents pay 10% on annual income up to 8,500 MCI and 15% on the excess (Art. 363). Each month a resident employee gets a basic deduction of 30 MCI, capped at 360 MCI a year (Art. 403). Dividends are taxed at 5% up to 230,000 MCI and 15% above.
Residency is a matter of days, not passports. You are resident if you spend at least 183 days in Kazakhstan within any 12 consecutive months ending in the tax year. You are also resident if your centre of vital interests is here, which requires citizenship or a residence permit, family in Kazakhstan and a home available to you (Art. 222). Non-residents are taxed at source without deductions. Under the EAEU Treaty, citizens of other EAEU states employed in Kazakhstan are taxed at resident rates from their first day of work.
Payroll taxes and contributions
| Payment | Who pays | Rate in 2026 |
|---|---|---|
| Social tax | Employer | 6% |
| Pension contributions | Employer | 3.5% (4.5% in 2027, 5% in 2028), for staff born in 1975 or later |
| Social contributions | Employer | 5% |
| Health insurance contributions | Employer | 3% |
| Personal income tax | Employee, withheld | 10% / 15% |
| Pension contributions | Employee, withheld | 10% |
| Health insurance contributions | Employee, withheld | 2% |
Each contribution has its own cap, measured in minimum wages, and the rules differ for foreign staff without a residence permit and for EAEU citizens. At an Astana Hub participant, social tax is 0% only on foreign employees' salaries; citizens of Kazakhstan are still taxed at 6%. The payroll return is filed quarterly by the 15th of the second month after the quarter (Art. 445).
Simplified regime: 4% of income
The simplified declaration replaces corporate income tax with 4% of income (Art. 726). Local councils can lower or raise it by up to half, and Astana and Almaty set 3% for 2026. Annual income must stay within 600,000 MCI (Art. 723). The declaration covers a half-year and is filed by 15 August and 15 February (Art. 727). Employees' income tax and contributions are still withheld and paid as usual.
The regime is closed to an LLP in which a legal entity owns more than 25%, to Astana Hub participants and to 44 barred activities, including consulting and marketing. If you're unsure which regime fits, our accounting team will run the numbers both ways, and for IT companies Astana Hub membership may change the picture entirely.
Sources
- Tax Code of Kazakhstan, 2026, Art. 348, 357, 359: corporate income tax rates, advance payments, return deadline.
- Tax Code, Art. 99, 503, 505: VAT threshold, rates and returns.
- Tax Code, Art. 682, 685, 698: withholding tax on non-residents, its calculation and treaty relief.
- Tax Code, Art. 222, 363, 403, 445, 556–557: residency, income tax, deduction, social tax.
- Tax Code, Art. 723, 726, 727: the simplified declaration.
Common questions
Do foreigners pay more tax in Kazakhstan?
Not because of their passport. The rate depends on tax residency: a foreigner who spends 183 days or more in Kazakhstan within 12 months pays the same 10% or 15% as a citizen, while a non-resident is taxed at source without deductions.
How much tax does an LLP pay on profit sent abroad as dividends?
15% by default. A foreign owner holding at least 25% pays 5% up to 230,000 MCI, a treaty may lower the rate, and a recipient registered in a low-tax jurisdiction pays 20%.
Is there a tax-free allowance for individuals?
Residents get a basic deduction of 30 MCI a month, up to 360 MCI a year. It reduces the income on which the 10% or 15% is charged.
Do Kazakhstan's tax rates differ by region?
National taxes are the same everywhere. Only the simplified regime rate is set locally, between 2% and 6%; in 2026 it is 3% in Astana and Almaty.
Does Kazakhstan have tax treaties with the UK and the US?
Yes. Both treaties cap withholding on interest and royalties at 10%, and dividends at 5% or 15% depending on the shareholding, if the recipient's residency certificate reaches the Kazakh payer on time.
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