Central Asia · Asia
Kazakhstan
Kazakhstan is a Central Asia jurisdiction. with a standard worldwide income tax regime applicable to tax residents. Corporate profits are taxed at 20%.
Corporate Tax
20%
Personal Income Tax
10%
Capital Gains
15%
VAT / GST
12%
Overview
Key Data
Taxation
Residency & Visa
Business & Cost of Living
Compliance & Reputation
Personal Tax Residency
Tax residency in Kazakhstan is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. No statutory CFC rules apply, which can facilitate the use of foreign holding structures without automatic income attribution.
Flat 10% individual income tax. Corporate 20%. AIFC (Astana International Financial Centre): 0% income/corporate tax until 2066 for licensed entities. Growing crypto/fintech hub. Almaty and Astana tech scenes. EAEU member. Large IT migration from Russia post-2022.
Company Setup & Business Taxation
The standard corporate income tax rate is 20%. Establishing a legal presence here involves a higher degree of administrative complexity, often requiring local legal assistance.
Banking & Financial Access
Banking access in Kazakhstan is attainable but may require more documentation and time than in simpler jurisdictions. Internet connectivity is generally good, with consistent broadband availability in business districts and main population centres.
Compliance & International Reputation
Kazakhstan is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.
Who This Jurisdiction Works Best For
Based on our scoring model, Kazakhstan ranks highest for Founder / Entrepreneur and Freelancer. It offers a reasonable proposition for founder / entrepreneur (score: 63/100). It offers a reasonable proposition for freelancer (score: 61/100).
Legal Notice
The information on this page is for general informational purposes only and does not constitute legal, tax, or financial advice. Tax laws and residency rules change frequently and vary significantly by individual circumstances. Always consult a qualified professional licensed in the relevant jurisdictions before making any decisions.
Score Breakdown
Score by Profile
Each score is weighted differently by profile type. See methodology.
Service Providers in Kazakhstan
No listed providers yet for Kazakhstan.
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