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.
Tax & Payslip Guide
Understanding your taxes in Kazakhstan — tax year Calendar year: January 1 – December 31.
📊 Income Tax Brackets
| Income from | Income to | Rate | Notes |
|---|---|---|---|
| 0 | 33,422,000 | 10% | Under the new Kazakhstan Tax Code effective 1 January 2026, income up to 8,500 MCI/year (8,500 × KZT 3,932 = KZT 33,422,000/year, approximately KZT 2,785,167/month) is taxed at 10%. Taxable income = gross salary minus employee OPV (10%) minus employee OSMS (2%) minus standard deduction (30 MCI/month = KZT 117,960/month). The previous flat-rate system was replaced by a two-bracket progressive structure. Non-residents: 20% on Kazakhstan-source income. Dividends from KASE-listed companies: 5%. |
| 33,422,001 | ∞ | 15% | New from 1 January 2026: annual taxable income exceeding 8,500 MCI (KZT 33,422,000/year, ~KZT 2,785,167/month) is taxed at 15%. This bracket primarily affects senior oil-sector professionals, AIFC employees outside the 0% incentive, and high-earning expats. The standard 30 MCI/month deduction (KZT 117,960/month) still applies before calculating the bracket. |
🏛️ Social Contributions
Goes to individual pension account at the UAPF (Unified Accumulative Pension Fund). Capped at contributions on 50 MCI/month (50 × KZT 3,932 = KZT 196,600/month ceiling). Deducted from gross before income tax is calculated. Track balance at enpf.kz.
Employer mandatory pension contribution introduced under the new 2026 Tax Code. Rate is 3.5% — up from 2.5% in 2025 as part of the phased increase schedule. Calculated on gross salary, capped at 50 MCI/month. This is an additional employer cost on top of salary and other employer contributions.
Funds access to state healthcare under the OSMS system (osms.kz). No income ceiling. Deducted from gross before income tax. Employer contribution is an additional cost on top of salary.
Funds sickness benefits, maternity/paternity benefits, disability payments, and loss-of-breadwinner benefits. No income ceiling. Employer cost only.
Employer-only contribution to the state budget. Rate reduced from 9.5% to 6% effective 1 January 2026 as part of the new Tax Code reform. Partially offset by OSMS and MTSB payments. Payable quarterly.
🛒 VAT Rates
VAT (НДС) registration threshold: KZT 20,000 MCI (approximately KZT 78,640,000 annual turnover for 2026). Zero-rated: international transport, certain medical and educational services, agricultural exports. Agricultural products sold domestically may qualify for reduced treatment. Verify current threshold and exemptions at kgd.gov.kz.
🧾 Sample Payslip Decoder
🌍 Special Expat Tax Rules
Kazakhstan does not have a general expat tax regime. AIFC (Astana International Financial Centre) employees of registered entities benefit from 0% individual income tax on AIFC-activity income until 2066. Tax residents (183+ days in Kazakhstan per calendar year) are taxed on worldwide income under the new progressive brackets. Non-residents pay 20% on Kazakhstan-source income only.
📋 Double Tax Treaties
Kazakhstan has double taxation agreements (DTAs) with 50+ countries including Russia, Germany, UK, USA, China, Netherlands, UAE, South Korea, and all major EU economies. Foreign tax paid can be credited against Kazakhstan tax liability under applicable treaties. A Kazakhstan tax residency certificate (available from KGD at kgd.gov.kz) is required to claim treaty benefits.
Tax & Payslip
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