Kazakhstan (KZ)
Kazakhstan is the world's ninth-largest country by area and the largest landlocked nation — a vast Central Asian republic stretching from the Caspian Sea to the Altai Mountains, encompassing endless steppes, dramatic canyons, and the remnants of the ancient Silk Road.
Retirement & Pension in Kazakhstan
State pension, contribution refunds, private pension vehicles, and international agreements.
Kazakhstan operates a three-pillar pension system: (1) a universal basic state pension (Базовая Государственная Пенсия — БГП) funded from the state budget; (2) a mandatory individual accumulative pension through the UAPF (Unified Accumulative Pension Fund / ЕНПФ) — employee contributes 10% of salary, employer contributes 3.5% from 2026 (rising to 5% by 2028); and (3) a voluntary private pension layer through the same UAPF. For expats, the four key questions are: (1) Can I withdraw my UAPF balance when I leave Kazakhstan permanently? (2) Which countries have social security agreements with Kazakhstan that count Kazakhstani pension contributions toward home-country eligibility? (3) How does the new employer contribution (ECPC) introduced in 2024 and growing to 3.5% in 2026 affect my pension account? (4) What is the basic state pension amount and who qualifies for it?
State Pension
Two separate components: (A) Basic State Pension (Базовая Государственная Пенсия — БГП): a universal state budget-funded pension paid to all Kazakhstani citizens and permanent residents upon reaching retirement age — 70% of the subsistence minimum (approximately ₸73,130/month in 2026). No work history required. (B) UAPF Accumulative Pension (ЕНПФ): a mandatory funded individual account. Employee mandatory contribution: 10% of gross salary. Employer compulsory pension contribution (ECPC): 3.5% of employee income as of January 1, 2026 (phased in: 1.5% in 2024, 2.5% in 2025, 3.5% in 2026, 4.5% in 2027, 5% in 2028). UAPF savings are managed by the National Bank of Kazakhstan and invested in state bonds and other approved assets. At retirement, accumulated balance is converted to monthly payments based on life expectancy tables (payment rate: 6.5% of balance divided by 12 in the first year, indexed by 5% annually thereafter).
Men: 63 years. Women: 61 years as of 2026 (phased increase from 58 in 2018 by 6 months per year toward 63 by 2028). Early retirement at 55 (men) or 53 (women) is available for workers in officially classified hazardous occupations listed in Government annexes. Women who have raised 5+ children to age 8: eligible at age 53 (or concluding a pension annuity contract if sufficient UAPF accumulations). Workers with Group I–II disability may retire early.
UAPF accumulative pension: no minimum contribution period — any accumulated balance is paid out. The БГП basic state pension requires only reaching retirement age and holding Kazakhstani citizenship or permanent residence. For the solidarity pension supplement (relevant to those with work history before January 1998): at least 6 months of work before 1 January 1998 is required to access the solidarity component.
Check your UAPF balance, contribution history, and projected monthly payment at enpf.kz or via the eGov.kz portal using your IIN (Individual Identification Number). The portal shows accumulated mandatory contributions, employer ECPC contributions, voluntary contributions, investment returns, and a projected monthly payment. For the basic state pension (БГП), the 2026 amount is approximately ₸73,130/month — contact the State Centre for Pension Payments (ГЦВП) for current figures.
Foreign nationals who have left Kazakhstan permanently can withdraw their full UAPF accumulated balance as a lump sum — subject to 10% income tax (non-resident withholding rate). For Kazakhstani citizens living abroad at retirement age: the БГП basic state pension can be received through a representative in Kazakhstan by power of attorney, or arranged for direct international transfer. The UAPF monthly pension is payable abroad to any bank account — contact ГЦВП (State Centre for Pension Payments) for procedures.
Pension Contribution Refund on Leaving Kazakhstan
Foreign nationals who have contributed to the UAPF during work-permit employment and are permanently leaving Kazakhstan. Persons who give up Kazakhstani citizenship or lose permanent resident status. Also applicable to expats who contributed during employment and are definitively departing without plans to return.
Kazakhstani citizens who are temporarily residing abroad — the UAPF account remains active and continues to accumulate investment returns. Persons who intend to return and resume work or residence in Kazakhstan. Those who have already commenced UAPF monthly pension payments.
No minimum statutory waiting period. You can apply for UAPF withdrawal as soon as you have official confirmation of permanent departure (de-registration of residence, expired work permit, exit without re-registration). UAPF processing time: 15–30 working days.
The full accumulated UAPF balance: mandatory employee contributions (10%) + employer ECPC contributions (3.5% from 2026) + voluntary contributions + investment returns. Tax: 10% withholding tax (non-resident rate) is deducted before disbursement. The basic state pension (БГП) is a state budget entitlement only — it cannot be refunded or transferred abroad before retirement age.
Step 1: Obtain a certificate of departure and de-registration from the migration authorities. Step 2: Submit application to UAPF at enpf.kz or visit a ГЦВП (State Centre for Pension Payments) branch with: passport, IIN, UAPF account details, bank account for transfer, and certificate of departure. Step 3: UAPF processes the request and transfers funds minus 10% withholding tax.
For EU, UK, and US citizens: the 10% Kazakhstan withholding tax on UAPF withdrawal may be reduced or offset under a double taxation agreement between Kazakhstan and your home country — consult a tax adviser before withdrawing. Kazakhstan does not have bilateral social security agreements with EU member states, the UK, the USA, Canada, or Australia — UAPF accumulation and home-country pension rights run entirely in parallel. Both will eventually be paid at their respective retirement ages independently.
International Totalization Agreements
Kazakhstan has social security totalisation agreements with CIS countries: Russia, Belarus, Ukraine, Moldova, Armenia, Kyrgyzstan, Tajikistan, Uzbekistan, Georgia, and Azerbaijan. Under these agreements, contribution periods in both countries may be combined to meet minimum qualifying thresholds, and workers avoid double contributions. Kazakhstan does NOT have totalization agreements with EU member states, the United Kingdom, the United States, Canada, or Australia. Expats from these countries contribute to Kazakhstani UAPF independently — their home-country pension rights are unaffected, and both pensions will be received separately at respective retirement ages. Verify the current list of bilateral agreements at the Ministry of Labour and Social Protection (enbek.gov.kz).
Private Pension Vehicles
UAPF Voluntary Contributions
ЕНПФ — Добровольные взносы (dobrovol'nye vznosy)Any employed or self-employed person in Kazakhstan who wishes to supplement their mandatory 10% UAPF contributions. Available to both Kazakhstani citizens and foreign nationals with an IIN and work permit.
No direct state subsidy for voluntary contributions. Voluntary contributions earn the same investment returns as mandatory contributions (managed by the National Bank of Kazakhstan). The 2026 employer ECPC (3.5%) is a mandatory employer contribution to the employee's UAPF account — it is not a voluntary top-up.
Voluntary individual contributions to UAPF are deductible from the individual income tax (IIT) base — up to 10% of annual taxable income. This reduces the effective 10% IIT rate on the deducted amount.
No statutory maximum on voluntary contributions. Tax deductibility capped at 10% of annual income.
Same withdrawal rules as mandatory contributions on permanent departure — lump-sum withdrawal available with 10% withholding tax.
Administered through the same UAPF (ЕНПФ) account as mandatory contributions. Contact your employer's HR department or the UAPF directly at enpf.kz to set up additional voluntary deductions. Given that UAPF investment returns are modest (predominantly state bonds), many financially sophisticated expats prefer to invest voluntary pension savings in globally diversified assets through personal investment accounts rather than additional UAPF contributions.
Pension Annuity Contract
Пенсионный аннуитет (pensionnyy annuitet)UAPF account holders at or approaching retirement age who want a guaranteed monthly income for life rather than drawing down a lump sum. Women from age 53 years 6 months with sufficient UAPF balance can conclude an annuity contract (early retirement provision).
None.
Monthly annuity payments are subject to individual income tax at the applicable rate.
N/A — funded from existing UAPF balance transferred to a licensed life insurance company. A minimum UAPF balance is required to purchase an annuity.
Not portable internationally once the annuity contract is purchased — fixed monthly payment for life, paid by the Kazakhstani insurer.
Pension annuity contracts are available from licensed life insurance companies including Halyk Life, Nomad Life, and Freedom Finance Life. Suitable for those planning to retire permanently in Kazakhstan. For expats who plan to retire outside Kazakhstan, the lump-sum UAPF withdrawal on departure is more practical than converting to an annuity.
Early Retirement Options
Early retirement from the Kazakhstan UAPF system is available for workers in officially classified hazardous, difficult, or health-hazardous occupations (listed in the Government Decree annexes) at age 55 (men) or 53 (women). Mothers who have raised 5 or more children to age 8 can access their UAPF savings or conclude a pension annuity from age 53. Persons with Group I or II disability assessed as unable to work can receive disability pension regardless of age. Early pension annuity for women from age 53 years 6 months is possible if UAPF accumulations are sufficient to ensure at least the minimum pension equivalent. There is no partial or phased early retirement mechanism in the Kazakhstan system.
Pension Gap Warning
Expats who spend fewer than 5–10 years working in Kazakhstan may find their UAPF balance too small to generate a meaningful monthly pension at retirement age — in this case, lump-sum withdrawal on departure with the 10% withholding tax is typically the more practical option. The basic state pension (БГП ~₸73,130/month) is only accessible to Kazakhstani citizens and permanent residents at retirement age — foreign nationals receive no basic state pension. Most Western expats treat Kazakhstani UAPF savings as a supplementary benefit and rely primarily on their home-country pension. If you expect to work in Kazakhstan for more than 5 years, consult an international financial planner (Deloitte Kazakhstan, KPMG Kazakhstan, or PwC Kazakhstan all provide personal finance advisory services) to model whether UAPF preservation or lump-sum extraction produces better long-term outcomes considering your home-country tax treatment.
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