Kazakhstan Tax Rates 2026: Income Tax, Corporate Tax, VAT and Withholding Tax
Updated: 3 September 2026Kazakhstan introduced a new Tax Code, Code No. 214-VIII dated 18 July 2025, effective from 1 January 2026. The new framework changes personal income tax, VAT, corporate income tax for specified sectors, social tax and several withholding rules.
Kazakhstan Personal Income Tax Rates for 2026
From 2026, Kazakhstan applies a progressive individual income tax system to most income of individuals.
| Annual taxable income | 2026 PIT rate |
|---|---|
| Up to 8,500 MCI | 10% |
| Above 8,500 MCI | 10% on income up to 8,500 MCI, plus 15% on the excess |
The monthly calculation index (MCI) for 2026 is KZT 4,325, so 8,500 MCI equals KZT 36,762,500. Different thresholds and rates apply to certain categories such as dividends, individual entrepreneurs under the general regime, farms and persons engaged in private practice.
Special personal income-tax rates
| Income category | Rate |
|---|---|
| Private-practice income, including qualifying private notaries, advocates, private bailiffs and professional mediators | 9% |
| Individual entrepreneurs under the general regime - up to 230,000 MCI | 10% |
| Individual entrepreneurs under the general regime - amount above 230,000 MCI | 15% on the excess, in addition to tax on the threshold amount |
| Qualifying farm income from own agricultural production, sale or processing | 3% |
Kazakhstan Personal Tax Deductions
The 2026 Tax Code introduced a basic personal tax deduction of 30 MCI per calendar month, subject to an annual maximum of 360 MCI. Deductions are also available for specified social payments, subject to the conditions of the Tax Code.
Kazakhstan Dividend Tax for Individuals
From 2026, dividend income of individuals is subject to a separate progressive scale:
| Dividend income | PIT rate |
|---|---|
| Up to 230,000 MCI per calendar year | 5% |
| Above 230,000 MCI | 5% on income up to the threshold plus 15% on the excess |
Kazakhstan Corporate Income Tax Rates for 2026
The general corporate income tax rate remains 20%. The new Tax Code introduces differentiated rates for specified sectors and activities.
| Company / activity | 2026 corporate income tax rate |
|---|---|
| General corporate rate | 20% |
| Banking activity, except qualifying business lending, and gambling business | 25% |
| Social-sector activity, other than qualifying non-profit organisations | 5% in 2026; 10% from 2027 |
| Legal entities producing agricultural or aquaculture products and qualifying related activities | 3% |
| Agricultural cooperatives | 6% |
Special economic zones, investment arrangements and sector-specific provisions can affect the effective tax burden. Taxpayers should check the current Tax Code and implementing rules for their activity.
Kazakhstan VAT Rate for 2026
The standard VAT rate increased to 16% from 1 January 2026.
| Supply | 2026 VAT rate |
|---|---|
| General taxable supplies and imports | 16% |
| Medicines, medical devices and qualifying licensed healthcare services | 5% in 2026; 10% from 2027 |
| Domestic periodical publications | 10% |
| Qualifying exports, international transport and other specified zero-rated supplies | 0% |
The mandatory VAT registration threshold for 2026 is 10,000 MCI, equal to KZT 43,250,000 based on the 2026 MCI of KZT 4,325. The registration rules contain exclusions and special provisions, including rules for taxpayers using special tax regimes and foreign companies.
Kazakhstan Withholding Tax on Non-Resident Income
Non-resident taxation changed under the 2026 Tax Code. Rates depend on the type of Kazakhstan-source income and may be reduced by an applicable double-tax treaty where statutory treaty-relief requirements are satisfied.
| Income paid to non-resident | General 2026 rate |
|---|---|
| Interest on loans and debt securities; gambling/betting winnings | 10% |
| Capital gains, interest, royalties and dividends where the special substantial-shareholding rule does not apply | 15% |
| Civil-law contract income and certain other income of non-resident individuals | 20% |
| Employment income of qualifying non-resident employees | 10% up to 8,500 MCI; 15% on the excess |
For dividends paid to a non-resident individual who directly or indirectly owns at least 25% of the resident company's capital, the 2026 rules provide 5% on the portion up to 230,000 MCI and 15% on the excess. A dividend paid to a non-resident legal entity that is a participant or shareholder is generally subject to 15% corporate withholding tax, subject to treaty relief and other applicable rules.
Kazakhstan Capital Gains Tax
For individuals, taxable property gains are generally included within the 2026 progressive PIT framework. Where an individual is required to calculate tax independently, a taxable capital gain is generally taxed at 10% up to the 8,500-MCI threshold and 15% on the excess. Whether a particular disposal creates taxable property income depends on the asset, acquisition and disposal circumstances, holding period and statutory exemptions.
For companies, taxable gains are generally taken into account in determining taxable corporate income unless a specific exemption or special rule applies.
Kazakhstan Tax Return and Payment Deadlines
| Return / obligation | General deadline |
|---|---|
| Corporate income tax declaration (Form 100.00) | No later than 31 March following the reporting tax period |
| Corporate income tax final payment | No later than 10 calendar days after the declaration filing deadline |
| Individual income tax declaration (Form 220.00), where required | No later than 31 March following the reporting tax period |
| Tax under Form 220.00 | No later than 10 calendar days after the filing deadline |
| Payroll PIT and social-tax declaration (Form 200.00) | No later than the 15th day of the second month following the reporting period |
Specific taxpayers may have additional reporting obligations, including withholding-tax returns, VAT returns, advance corporate-tax calculations and asset/liability declarations.
Official Kazakhstan Tax Resources
- Tax Code of the Republic of Kazakhstan, Code No. 214-VIII of 18 July 2025 - Adilet Legal Information System
- State Revenue Committee - VAT changes effective from 2026
- Official VAT registration and VAT guidance
- State Revenue Department - 2026 personal income tax rates and deductions
- State Revenue Department - 2026 corporate income tax changes
- Ministry of Finance - 2026 tax calendar
- State Revenue Department - 2026 non-resident taxation
Historical Kazakhstan Tax Information
Earlier Kazakhstan tax rates, including the former flat 10% personal income-tax rate, 20% corporate rate and the pre-2026 VAT rules, are historical and should not be used for 2026 tax calculations. The current rules above are based on the Tax Code effective from 1 January 2026.
Kazakhstan Social Tax and Payroll Contributions
From 1 January 2026, the general social tax rate is 6%, reduced from the previous 11%, and the former linkage between social tax and social contributions was removed. A 1.8% social-tax rate applies to qualifying agricultural producers and processors.
Mandatory pension, professional pension, social-insurance and health-insurance payments have separate bases, caps, exclusions and transition rules. Payroll calculations should therefore use the current statutory limits for the relevant employee.