Перечень стран, с которыми Казахстан подписал налоговые конвенции

Ниже приведен перечень стран, с которыми Казахстан подписал конвенции об избежании двойного налогообложения. Перечень был обновлен в марте 2018 года.

Перечень содержит наименования юрисдикции, а также применимые ставки налога у источника выплаты на дивиденды, вознаграждение и роялти.

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No State Dividends Interest Royalty Capital gain Other income
1 Armenia 10% 10% 10% does include shares if 50% of underlying assets is property taxed in the state of the beneficiary
2 Austria 5% (not less than 10% holding) & 15% in other cases 10% 10% does not include shares taxed in the state of the beneficiary
3 Azerbaijan 10% 10% 10% does not include shares may be taxed in the source state
4 Belarus 15% 10% 15% does not include shares taxed in the state of the beneficiary
5 Belgium 5% (not less than 10% holding) & 15% in other cases 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
6 Bulgaria 10% 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
7 Canada 5% (not less than 10% holding) & 10% in other cases 10% 10% does include shares if majority of underlying assets is property may be taxed in the source state
8 China 10% 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
9 Czech Republic 10% 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
10 Estonia 5% (not less than 25% holding) & 15% in other cases 10% 15% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
11 Finland 5% (not less than 10% holding) & 15% in other cases 10% 10% does include shares if 50% of underlying assets is property taxed in the state of the beneficiary
12 France 5% (not less than 10% holding) & 15% in other cases 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
13 Georgia 15% 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
14 Germany 5% (not less than 25% holding) & 15% in other cases 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
15 Hungary 5% (not less than 25% holding) & 15% in other cases 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
16 India 10% 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
17 Iran 5% (not less than 20% holding) & 15% in other cases 10% 10% does include shares if majority of underlying assets is property may be taxed in the source state
18 Ireland 5% (not less than 25% holding) & 15% in other cases 10% 10% does include shares if 50% of underlying assets is property taxed in the state of the beneficiary
19 Italy 5% (not less than 10% holding) & 15% in other cases 10% 10% does not include shares taxed in the state of the beneficiary
20 Japan 5% (not less than 10% holding) & 15% in other cases 10% 10% does include shares if majority (50% or more) of underlying assets is property taxed in the state of the beneficiary
21 Korea (South) 5% (not less than 10% holding) & 15% in other cases 10% 10% does include shares if majority (75% or more) of underlying assets is property taxed in the state of the beneficiary
22 Kyrgyzstan 10% 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
23 Latvia 5% (not less than 25% holding) & 15% in other cases 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
24 Lithuania 5% (not less than 25% holding) & 15% in other cases 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
25 Luxembourg 5% (not less than 15% holding) & 15% in other cases 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
26 Macedonia 5% (not less than 25% holding) & 15% in other cases 10% 10% does include shares if majority (50% or more) of underlying assets is property taxed in the state of the beneficiary
27 Malaysia 10% 10% 10% does include shares if majority (50% or more) of underlying assets is property may be taxed in the source state
28 Moldova 5% (not less than 25% holding) & 15% in other cases 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
29 Mongolia 10% 10% 10% does not include shares taxed in the state of source
30 Netherlands 5% (not less than 10% holding) & 15% in other cases 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
31 Norway 5% (not less than 10% holding) & 15% in other cases 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
32 Pakistan 12,5% (not less than 10% holding) & 15% in other cases 12,5% 15% does include shares if majority of underlying assets is property taxed in the state of source
33 Poland 10% (not less than 20% holding) & 15% in other cases 10% 10% does include shares if majority of underlying assets is property taxed in the state of source
34 Qatar 5% (not less than 10% holding) & 10% in other cases 10% 10% does not include shares taxed in the state of the beneficiary
35 Romania 10% 10% 10% does include shares if majority of underlying assets is property taxed in the state of source
36 Russia 10% 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
37 Saudi Arabia 5% 10% 10% does include shares taxed in the state of the beneficiary
38 Serbia 10% (not less than 25% holding) & 10% in other cases 10% 10% does include shares if majority (50% or more) of underlying assets is property taxed in the state of the beneficiary
39 Singapore 5% (not less than 25% holding) & 10% in other cases 10% 10% does include shares if majority (50% or more) of underlying assets is property taxed in the state of source
40 Slovakia 10% (not less than 30% holding) & 15% in other cases 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
41 Slovenia 5% (not less than 25% holding) & 15% in other cases 10% 10% does include shares if majority (50% or more) of underlying assets is property taxed in the state of the beneficiary
42 Spain 5% (not less than 10% holding) & 15% in other cases 10% 10% does include shares if majority (50% or more) of underlying assets is property taxed in the state of the beneficiary
43 Sweden 5% (not less than 10% holding) & 15% in other cases 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
44 Switzerland 5% (not less than 10% holding) & 15% in other cases 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
45 Tadjikistan 10% (not less than 30% holding) & 15% in other cases 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
46 Turkey 10% 10% 10% does not include shares taxed in the state of the beneficiary
47 Turkmenistan 10% 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
48 UAE 5% (not less than 10% holding) 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
49 UK 5% (not less than 10% holding) & 15% in other cases 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
50 Ukrain 5% (not less than 25% holding) & 15% in other cases 10% 10% does include shares if majority of underlying assets is property taxed in the state of the beneficiary
51 USA 5% (not less than 10% holding) & 15% in other cases 10% 10% does include shares if majority of underlying assets is property taxed in the state of source
52 Uzbekistan 10% 10% 10% does not include shares taxed in the state of the beneficiary
53 Vietnam 5% (not less than 70% holding) & 15% in other cases 10% 10% does include shares if majority (30% or more) of underlying assets is property taxed in the state of the beneficiary