Taxation of individuals in Kazakhstan

List of taxes (fees) applicable in Kazakhstan for individuals:

• Personal Income Tax (PIT);
• Social tax;
• Social contributions;
• Vehicle tax;
• Land tax;
• Property tax

As a rule, the tax status of an individual affects the taxation of his income in the case of applying the PIT. However, in the case of special tax regimes, income may be taxed regardless of tax residency. Also, the taxation of property does not depend on the tax status. Select the category of objects of taxation that interests you.

Kazakhstan applies the global principle of income taxation. That is, tax residents of Kazakhstan pay tax on income received from sources both in Kazakhstan and outside Kazakhstan. Tax non-residents pay tax only on income from sources in Kazakhstan (Article 216 of the Tax Code of the Republic of Kazakhstan). This principle is shown schematically below.

The procedure for determining the source of income has its own characteristics depending on the type of income. Select the income that is relevant to you below and find out the procedure for its taxation, taking into account your tax status (tax resident or non-resident), as well as the requirements of currency control when receiving such income.

Select the object of taxation you are interested in and familiarize yourself with the procedure for taxation in Kazakhstan.