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%.
Impuesto de Sociedades
20%
IRPF
10%
Ganancias de Capital
15%
IVA / GST
12%
Resumen
Datos Clave
Fiscalidad
Residencia y Visado
Empresa y Coste de Vida
Cumplimiento y Reputación
Residencia Fiscal Personal
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.
Constitución de Empresa e Impuestos de Sociedades
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.
Acceso Bancario y Financiero
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.
Cumplimiento y Reputación Internacional
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.
Para quién es más adecuada esta Jurisdicción
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).
Aviso Legal
La información de esta página tiene únicamente fines informativos generales y no constituye asesoramiento legal, fiscal o financiero. Las leyes fiscales y las normas de residencia cambian con frecuencia y varían significativamente según las circunstancias individuales. Consulta siempre a un profesional cualificado con licencia en las jurisdicciones pertinentes antes de tomar ninguna decisión.
Desglose de Puntuación
Puntuación por Perfil
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Service Providers in Kazakhstan
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