Nomads & Expats Taxation

Criteria for tax residency in Kazakhstan

If you already know the criteria for tax residency in Kazakhstan, just proceed to the selection of the object of taxation relevant to you. Or read below for details on the criteria for being a tax resident of Kazakhstan.

As a general rule, individuals who actually stay in the Republic of Kazakhstan for at least 183 calendar days within 12 consecutive months are recognized as tax residents (Article 217 of the Tax Code of the Republic of Kazakhstan). Departure from Kazakhstan for education or treatment, undergoing health-improving, preventive procedures does not affect the calculation of the period of stay in relation to persons who are citizens of Kazakhstan or have applied for admission to the citizenship of Kazakhstan or for permission to permanently reside (clause 5, clause 4, article 217 NK RK).
In addition, a tax resident of Kazakhstan is an individual whose center of vital interests is located in the Republic of Kazakhstan, namely, if the following conditions are simultaneously met:
1) an individual has citizenship of the Republic of Kazakhstan or a residence permit in the Republic of Kazakhstan (residence permit);
2) the spouse and (or) close relatives of an individual reside in the Republic of Kazakhstan;
3) the presence in the Republic of Kazakhstan of immovable property owned by the right of ownership or on other grounds to an individual and (or) spouse (s) and (or) his close relatives, available at any time for his residence and (or) for the residence of a spouse ( i) and (or) his close relatives.

The occurrence of the obligation to pay tax depends on the type of income (wages, income from the sale of property, dividends, etc.), therefore, the detailed procedure for fulfilling the tax obligation is described on the corresponding page dedicated to a specific income.

Regardless of whether the criteria for recognizing you as a tax resident of Kazakhstan is met, you may be a tax resident in another country. Check it out by selecting another jurisdiction that is relevant to you here.

Change of tax residency during the year

Depending on the period of stay of an individual in the territory of Kazakhstan, a person may cease to be a tax resident of Kazakhstan or, conversely, become one. That is, its tax status may change. Moreover, the tax status of an individual can change twice during the year.

A change in tax status affects the procedure for taxing personal income, primarily in a situation where individual income tax (PIT) is calculated and paid by a tax agent, since he pays tax as income is paid, and not at the end of the year.

Please note that the PIT tax period for tax agents is a calendar month, not a year. Therefore, a change in the tax status of an individual during the year does not always affect the calculation and procedure for paying PIT on those incomes that were paid before the date of the change in tax status. Consequently, there is less need to recalculate tax on income paid since the beginning of the year.
Since the procedure for calculating income tax depends on the type of income of an individual, therefore, the detailed procedure for fulfilling the tax obligation is described on the corresponding page dedicated to a particular income.

Documents to confirm the tax residency of Kazakhstan

The Tax Code does not establish a list of documents confirming the actual presence of persons in the territory of the Republic of Kazakhstan.

Documents confirming the actual presence of an individual in the territory of the Republic of Kazakhstan are, first of all, copies of the pages of the passport with marks from the border control authorities about crossing the border.

For the purposes of applying DTT, it may be necessary to obtain from the tax authority an official document confirming the status of a tax resident of the Republic of Kazakhstan. The procedure for obtaining such a document is provided in Art. 218 of the Tax Code.

Foreign citizens who are tax residents of the Republic of Kazakhstan can obtain confirmation of tax residency by submitting an application to a higher tax authority. The confirmation is issued for a specific calendar year. To obtain such confirmation, it is necessary to attach notarized copies of the following documents to the application:

foreign passport or certificate of a stateless person;
residence permit in the Republic of Kazakhstan (if any);
documents confirming the period of stay in the Republic of Kazakhstan (visas or other documents).

So, if you are a tax resident of Kazakhstan or have income from activities under a special regime in Kazakhstan or property in Kazakhstan, then go to the page for choosing the object of taxation relevant to you.

Regardless of whether the criteria for recognizing you as a tax resident of Kazakhstan is met, you may be a tax resident in another country. Check it out by selecting another jurisdiction that is relevant to you below.

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