Asia-Pacific · KZT
Kazakhstan
Reviewed 2026-06-21
Top income tax
15%
Self-employed SS
Yes
VAT
16%
Capital gains
15%
Exit tax
No
Nomad visa
Yes
67
/ 100
Tax efficiency49
Ease to enter88
Ease to exit81
Cost of living92
Internet18
English25
Kazakhstan moved to a two-bracket progressive personal income tax in 2026, charging 10 percent up to a high threshold and 15 percent above it, while VAT rose to 16 percent under the new Tax Code. Residents are taxed on worldwide income once they pass 183 days of presence, but there is no wealth, inheritance, or individual exit tax, and shares held over three years can be exempt from capital gains. A Neo Nomad visa lets remote workers earning at least 3,000 USD per month stay up to four years without paying local tax on foreign income.
Personal income tax
Income tax structureProgressive
Top income tax rate15%
Entry income tax rate10%
Top rate threshold$66,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate12%
Employer SS rate17.5%
Indirect & other taxes
VAT standard rate16%
Capital gains rate15%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate20%
WHT on dividends15%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,000
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index29.8
Internet speed88.1 Mbps
English proficiencyLow
Civil liberties30
Sources
- PwC Worldwide Tax Summaries — Kazakhstan Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Kazakhstan Corporate Other taxes (VAT)
- PwC Worldwide Tax Summaries — Kazakhstan Individual Income determination (capital gains, dividends)
- Government of Kazakhstan — New visa options for digital nomads (Neo Nomad Visa)
- Numbeo — Cost of Living Index by Country
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.