Asia-Pacific
Currency
KZT
Corporate Tax
20%
Personal Income Tax
10%
VAT / GST
12%
Standard 20%; 15% for agricultural producers; reduced for SEZ/AIFC.
Flat 10% on most income; 20% on certain capital gains.
Standard 12%; 0% exports.
Dividends
15%
Interest
15%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Pension 10% (employer 3.5% + employee 10% on income); social tax 9.5% employer; medical 5% (employer 3% + employee 2%); capped.
Capital Gains Tax
10% (income)
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax on land/vehicles
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~50
Key partners: Russia, China, Netherlands, UK, Germany, Turkey
Withholding typically 5%–15% under treaties.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
AIFC (Astana International Financial Centre) 0% CIT until 2066. SEZ 0% CIT for residents. Subsoil use tax.
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