Kazakhstan Personal Income Tax

Kazakhstan Personal Income Tax

Personal income tax rates and thresholds (2025)

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.

• Resident PIT rate — 10% % (flat, on taxable income) (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% % (on Kazakhstan-source employment income (approx — confirm); other non-resident income categories are subject to withholding at 5%-20% depending on income type) (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% % (on Kazakhstan-source income other than employment (e.g. management/consulting fees), unless reduced by treaty) (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% % ((approx — confirm); dividend exemptions/reduced rates depend on holding conditions) (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) KZT (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 base (Tax 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 base (Law 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 deductions (Tax 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 Kazakhstan (Tax 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 declaration (Tax 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))