Source-cited draft: corporate income tax for Kazakhstan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard CIT rate
20%Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/taxes-on-corporate-income)
Reduced CIT rate for qualifying agricultural producers
10% on income from production of agricultural productsTax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/taxes-on-corporate-income)
Tax base
Taxable income = aggregate annual income less allowable deductions and carried-forward lossesTax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/income-determination)
Loss carryforward
Tax losses may be carried forward for up to 10 yearsTax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/deductions)
Branch profits tax on non-resident permanent establishments
15% on after-CIT net income of a non-resident's permanent establishment (subject to treaty reduction)Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/taxes-on-corporate-income)
Withholding tax on dividends to non-residents
15% standard; 5% may apply where qualifying holding/holding-period conditions are metTax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/withholding-taxes)
Withholding tax on interest to non-residents
15% (unless reduced by an applicable double tax treaty)Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/withholding-taxes)
Withholding tax on royalties to non-residents
15% (unless reduced by an applicable double tax treaty)Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/withholding-taxes)
Withholding tax on payments to low-tax (tax-haven) jurisdictions
20%, regardless of income type, where the recipient is in a listed preferential-tax jurisdictionTax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/withholding-taxes)
Advance CIT payments
Large taxpayers above a turnover threshold pay monthly CIT advances; smaller taxpayers are generally exempt from advance paymentsTax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/tax-administration)
CIT return filing deadline
31 March of the year following the reporting yearTax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/tax-administration)
Final CIT payment deadline
Within 10 calendar days after the filing deadline (i.e. by 10 April)Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/tax-administration)
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Other Kazakhstan computations in the OpenAccountants Tax Library.