Tax
A flat ten per cent personal rate and AIFC exemptions to 2066
Personal income tax is a flat 10 per cent on employment income and corporate income tax is 20 per cent. AIFC participants enjoy statutory tax exemptions running to 2066.
Key rules
- Jurisdiction — State Revenue Committee administers. Residence turns on 183 days in any rolling twelve-month period.
- Deadline — Annual individual declaration by 31 March where filing is required
- Deadline — Corporate return by 31 March following the tax year
Governing law
- Tax Code of the Republic of Kazakhstan2017
- Constitutional Law on the AIFC2015
In practice
VAT is 12 per cent with a registration threshold, and export of goods is zero-rated. Subsoil users face a separate regime of royalties, excess-profit tax and historical-cost payments, which dominates the fiscal picture. AIFC participants are exempt from corporate income tax on qualifying financial services and their foreign employees from personal income tax on AIFC income, both until 2066. A universal declaration regime is being phased in across the population, and Kazakhstan participates in CRS exchange.