Asia-Pacific · Tax guide

Kazakhstan

Kazakhstan's new Tax Code took effect in 2026: corporate income tax is 20%, VAT rose to 16%, and small businesses can use a simplified declaration of 4% of income (regions may set 2% to 6%). Taxes are administered by the State Revenue Committee.

Updated 1 October 2026 · 0 of 5 figures checked against official sources

Check your obligations

At a glance

Corporate income tax
20%

Higher for banks and gambling

VAT
16%

From 2026

VAT registration
10,000 MCI (about ₸43 million)

Annual turnover

Simplified declaration
4% of income (regions may set 2% to 6%)

For small businesses

Withholding on payments abroad
15%

Before treaty relief

Corporate income tax

Under the Tax Code in force from 2026, companies pay 20%, with higher rates for banks and gambling and a lower rate for social-sector companies. Small businesses can instead use the simplified declaration and pay 4% of income (regions may set 2% to 6%). The annual return is due by 31 March.

VAT and electronic invoices

VAT is 16%. Registration is required once turnover exceeds 10,000 MCI (about ₸43 million). VAT payers issue electronic invoices (ESF) through the state system and file quarterly.

Payments abroad

Dividends, interest and royalties paid to non-residents carry 15% withholding, with a higher rate on services, unless a treaty lowers it.

Key dates

  • QuarterlyVAT return
  • 31 MarchAnnual corporate income tax return

Figures and sources

5 figures

Indicative only. This assessment is a high-level overview of tax obligations in Kazakhstan based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Kazakhstan (a Kazakh tax adviser) before making compliance decisions.