Kazakhstan

Central Asia · KZ · 54 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• Presence in Kazakhstan for 183 or more days in any consecutive 12‑month period ending in the reporting tax year
• Centre of vital interests located in Kazakhstan when present less than 183 days, based on simultaneous criteria: Kazakhstan citizenship or residence permit, family and/or close relatives living in Kazakhstan, and ownership of real estate in Kazakhstan available for use

Leaving and staying under 183 days generally ends tax residency, but it can be harder for Kazakh citizens or residence‑permit holders with family and housing in Kazakhstan because the centre‑of‑vital‑interests test can still keep them resident.

Source: State Revenue Committee, Ministry of Finance of the Republic of Kazakhstan

Tax treaty network (58)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.