Source-cited draft: tax overview 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.
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
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)
Individual annual declaration 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
New Tax Code
A new Tax Code was signed 18 July 2025 and takes effect 1 January 2026 (VAT to 16%, progressive PIT, etc.) — does not affect tax year 2025New Tax Code of the Republic of Kazakhstan (signed 18 July 2025) — https://www.ey.com/en_kz/technical/tax-alerts/kazakhstan-tax-legislation-update
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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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Other Kazakhstan computations in the OpenAccountants Tax Library.