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Rules to know first
From the platform knowledge base; each point lists its legal basis and source. The official text prevails; this is not legal advice.
How does a company become a Kazakh tax resident and get a residency certificate?
As of October 2026, a legal entity is a Kazakh tax resident if it is incorporated under Kazakh law, or incorporated abroad but has its place of effective management in Kazakhstan (Tax Code, Art. 223). To apply a double tax treaty, residency is confirmed by the higher-level tax authority upon the taxpayer's application, for the past and/or current calendar year (Art. 224).
Basis：Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 223 п. 1, 2; ст. 224 п. 1, 2, 4
What are the maximum tax depreciation rates for fixed assets in Kazakhstan?
As of October 2026, depreciation rates set by the taxpayer may not exceed these caps: Group I, buildings and structures (except oil and gas wells and transmission devices), 10%; Group II, machinery and equipment (except oil and gas production equipment and computers), 25%; Group III, computers, software and data-processing equipment, 40%; Group IV, other fixed assets incl. wells and oil and gas equipment, 15% (Tax Code, Art. 280(2)).
Basis：Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 280 п. 2
How many years can a company carry forward tax losses in Kazakhstan?
As of October 2026, a business loss is carried forward consecutively to the next ten tax periods inclusive and offset against taxable income of those periods (Tax Code, Art. 339(1)). Special rules apply to controlled foreign companies; losses of a bank subsidiary that acquires the parent bank's doubtful and bad assets cannot be carried forward (Art. 339(2)).
Basis：Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 338; ст. 339 п. 1, 2
investment agreement threshold
Minimum investment for an investment agreement (in MRP): tourism facilities in priority areas — 200,000; new food and light-industry facilities — 1 million; new production — 2 million; expansion or modernisation of existing production — 5 million. With MRP at KZT 4,325 (2026), 2 million MRP equals KZT 8.65 billion. The MRP on the application date applies.
Basis：Предпринимательский кодекс РК № 375-V от 29.10.2015 ст. 283-1 п. 1
Source：Предпринимательский кодекс РК № 375-V (adilet, 俄文官方文本)
Customs duty exemption for equipment under investment contract Kazakhstan
Under a simplified investment contract, process equipment and components are exempt from import customs duties for the contract term but no more than 5 years from contract registration; spare parts and raw materials — up to 5 years from commissioning of the first long-term asset under the work programme.
Basis：Предпринимательский кодекс РК № 375-V от 29.10.2015 ст. 283-5
Source：Предпринимательский кодекс РК № 375-V (adilet, 俄文官方文本)
What is the personal income tax rate in Kazakhstan?
As of October 2026, a resident individual's income (salary etc.) is taxed progressively per year: 10% up to 8,500 MRP (2026 MRP is KZT 4,325, i.e. KZT 36,762,500), 15% on the excess. Dividends: 5% up to 230,000 MRP, 15% above. Private practice: 9%. Sole entrepreneurs on the general regime: 10% up to 230,000 MRP, 15% above. You are a tax resident after 183+ days in Kazakhstan in any consecutive 12 months. Non-residents' Kazakh-source income is taxed at source at separate rates.
Basis：Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 363 пп. 1)–4) (ставки ИПН); ст. 222 п. 2 (резидентство физлица, 183 дня)；Закон РК «О республиканском бюджете на 2026–2028 годы» № 239-VIII от 08.12.2025 ст. 7 пп. 4) (МРП с 1 января 2026 года – 4 325 тенге)
Source：Налоговый кодекс РК № 214-VIII (adilet API by-ngr K2500000214, is_actual=true)；Закон РК № 239-VIII о республиканском бюджете на 2026–2028 годы (adilet API by-ngr Z2500000239)
When do companies in Kazakhstan file and pay property tax and land tax?
Companies file annual property tax and land tax returns by 31 March of the following year and pay the tax within 10 calendar days after the filing deadline (Tax Code Art. 584(3), 587, 593(8), 596(3)). If the estimated property tax exceeds 300 MCI, the company also makes current payments: it submits a calculation by 15 February and pays in equal instalments by 25 February, 25 May, 25 August and 25 November (Art. 593(6), 596(1)). Individual entrepreneurs on the simplified declaration regime make no current payments. As of October 2026.
Basis：Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 584 п. 3; ст. 587 п. 1; ст. 593 пп. 6, 8; ст. 596 пп. 1, 3
Source：Налоговый кодекс РК № 214-VIII — официальный текст ИПС «Әділет» (сверено 19.10.2026)
When must withholding tax on payments to non-residents be paid and reported in Kazakhstan?
Corporate income tax withheld from a non-resident's income must be remitted by the tax agent within 25 calendar days after the end of the month in which the income was paid; for amounts accrued and deducted but not yet paid, within 10 calendar days after the CIT return deadline (Tax Code Art. 684(1)). The withholding tax calculation is filed at the agent's location: for Q1–Q3 by the 15th of the second month after the quarter, and for Q4 by 31 March of the following year (Art. 685). As of October 2026.
Basis：Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 684 п. 1 пп. 1)–3); ст. 685
Source：Налоговый кодекс РК № 214-VIII — официальный текст ИПС «Әділет» (сверено 19.10.2026)
Last checked：2026-10-27 · Reviewed by：YAO · Legal texts: the official version on adilet.zan.kz prevails.