Kazakhstan tax information

We are happy to share basic information on Kazakhstan tax system and rates according to Kazakhstan tax code.

Rates:

Corporate income tax – 20%;

Personal income tax – 10%;

VAT – 12%;

Withholding tax on dividends – 15% (20% for tax heavens);

Withholding tax on interest and royalty – 15% (20% for tax heavens);

Branch remittance tax – 15% on net profit (after corporate income tax);

Social tax – 9,5% (payable by an employer);

Social security – 3,5% (payable by an employer);

Pension contribution – 10%;

Medical insurance contribution – 1,5% (payable by an employer).

Tax compliance

Fiscal period – 1st January – 31st December of calendar year;

Participation exemption and holding regime – not applicable;

Transfer pricing/arm’s length rule – applicable;

Thin capitalisation rule – applicable;

Controlled foreign entity – applicable;

Capital gain tax – applicable;

Tax treaties – 53 countries.