Tax overview for Kazakhstan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Kazakhstan · tax year 2025 · changed 25 Jun 2026
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Tax year
Calendar year (1 January to 31 December)Tax Code of the Republic of Kazakhstan (Code No. 99-IV, 2008) — https://taxsummaries.pwc.com/kazakhstan
Currency
Kazakhstani tenge (KZT)Tax Code of the Republic of Kazakhstan — https://taxsummaries.pwc.com/kazakhstan
Tax authority
State Revenue Committee of the Ministry of Finance of the Republic of KazakhstanTax Code of the Republic of Kazakhstan — https://krg.kgd.gov.kz/en
Monthly Calculation Index (MCI) for 2025
3,932Law on the Republican Budget for 2025-2027 — https://krg.kgd.gov.kz/en/news/application-monthly-calculation-index-mci-11-73424
Residence basis of taxation
Tax residents are taxed on worldwide income; non-residents are taxed only on Kazakhstan-source incomeTax Code of the Republic of Kazakhstan — https://taxsummaries.pwc.com/kazakhstan/individual/taxes-on-personal-income
Headline personal income tax rate (resident)
10% (flat)Tax Code of the Republic of Kazakhstan — https://taxsummaries.pwc.com/kazakhstan/individual/taxes-on-personal-income
Headline corporate income tax rate
20%Tax Code of the Republic of Kazakhstan — https://taxsummaries.pwc.com/kazakhstan/corporate/taxes-on-corporate-income
Does VAT exist
Yes — standard VAT rate is 12% in 2025 (rises to 16% from 1 January 2026)Tax Code of the Republic of Kazakhstan — https://taxsummaries.pwc.com/kazakhstan/corporate/other-taxes
Kazakhstan operates a worldwide-income system for residents administered by the State Revenue Committee. For tax year 2025 a flat personal income tax and a standard corporate income tax apply; a new Tax Code signed 18 July 2025 changes many rates from 1 January 2026, but those are out of scope for the 2025 year.
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