Source-cited draft: personal 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.
Resident PIT rate
10%Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/individual/taxes-on-personal-income)
Non-resident PIT rate on employment income
10%Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/individual/taxes-on-personal-income)
Non-resident withholding on other income (general)
20%Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/withholding-taxes)
PIT rate on dividends (resident individual)
5% (where conditions met) up to a cap; otherwise generally 10%-15%Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/individual/income-determination)
Standard personal deduction
14 MCI per month (14 x KZT 3,932 = KZT 55,048 per month in 2025)Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/individual/deductions)
Mandatory pension contributions (OPV) deductible from PIT base
Employee OPV of 10% is deducted before calculating the PIT baseTax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/individual/other-taxes)
Medical insurance contribution (VOSMS) deductible from PIT base
Employee VOSMS of 2% is deducted before calculating the PIT baseLaw on Mandatory Social Health Insurance (https://taxsummaries.pwc.com/kazakhstan/individual/other-taxes)
Tax-free threshold
No general tax-free band; relief is given via the 14 MCI standard deduction plus mandatory-contribution deductionsTax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/individual/deductions)
Tax residence test
An individual is resident if present in Kazakhstan at least 183 days in any consecutive 12-month period ending in the tax year, or has a centre of vital interests in KazakhstanTax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/individual/residence)
Employer withholding
Employers withhold PIT monthly at source and remit it; most employees with only employment income need not file an annual declarationTax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/individual/tax-administration)
Annual declaration filing deadline (where required)
31 March of the year following the reporting year (approx — confirm)Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/individual/tax-administration)
Self-assessed PIT payment deadline (where a declaration is filed)
Within 10 calendar days after the declaration filing deadline (approx — confirm)Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/individual/tax-administration)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
For tax year 2025 Kazakhstan applies a flat 10% personal income tax (PIT) on resident individuals' taxable income, with a higher flat rate for most non-resident income. Most employment income is withheld at source by the employer.
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Other Kazakhstan computations in the OpenAccountants Tax Library.