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Kazakhstan
Overview
Last reviewed - 02 February 2024Kazakhstan is the second largest country (after Russia) of the former Soviet Republics. It is geographically diverse, comprised of extensive grassland, semi-desert, and mountainous areas covering almost three million square kilometres (km). Kazakhstan lies in the north of the Central Asian republics and is bordered by Russia in the north, China in the east, Kyrgyzstan and Uzbekistan in the south, and the Caspian Sea and part of Turkmenistan in the west. It has almost 1,894 km of coastline on the Caspian Sea.
Kazakhstan has an estimated population of 19.76 million. The capital of Kazakhstan is Astana. Other principal cities are Almaty, Karaganda, Pavlodar, Aktobe, and Shymkent. Kazakh is the official language, and Russian is the language of international communication. The national currency is the tenge (KZT).
With respect to the legislative framework, the provisions of the Constitution, the laws corresponding to it, other regulatory legal acts, international treaties, and other commitments of Kazakhstan, as well as regulatory resolutions of the Constitutional Council and the Supreme Court of Kazakhstan, comprise the functioning law in the Republic of Kazakhstan. The Constitution has the highest juridical force in Kazakhstan. The court system of Kazakhstan includes the Supreme Court, local courts, and other courts established by law.
International treaties ratified by Kazakhstan have priority over its domestic laws and are directly implemented, except in cases when the application of an international treaty requires the promulgation of a law.
PwC Kazakhstan has been operating for more than 26 years and currently has over 500 professionals in offices in Almaty and Astana. PwC enjoys an unrivalled presence in the region, with offices in Baku (Azerbaijan), Tbilisi (Georgia), Yerevan (Armenia), Bishkek (Kyrgyzstan), Tashkent (Uzbekistan), Ashgabat (Turkmenistan), and Ulaanbaatar (Mongolia). Our tax solutions are based on the extensive knowledge and experience of our specialists, enhanced by our methodologies. Our client base covers all sectors of the economy, including energy, financial services, consumer and industrial products, and telecommunications.
Quick rates and dates
| Corporate income tax (CIT) rates | |
|---|---|
| Headline CIT rate (%) |
20 |
| Corporate income tax (CIT) due dates | |
|---|---|
| CIT return due date |
31 March |
| CIT final payment due date |
10 April |
| CIT estimated payment due dates |
25th day of each month. |
| Personal income tax (PIT) rates | |
|---|---|
| Headline PIT rate (%) |
10 |
| Personal income tax (PIT) due dates | |
|---|---|
| PIT return due date |
Form 240.00: 31 March of the year following the reporting one. Form 250.00 and Form 270.00 (Universal Filing Law): 15 July paper / 15 September online of a year when a liability to submit a declaration arisen. |
| PIT final payment due date |
Self-assessment: Form 240.00 by 10 April of the year following the reporting one. Self-assessment: Form 270.00 no later than 10 calendar days from the date of submission of tax returns to the tax authority. Payroll withholding: By the 25th day of the month following the month of income payment to the individual. |
| PIT estimated payment due dates |
NA |
| Value-added tax (VAT) rates | |
|---|---|
| Standard VAT rate (%) |
12 |
| Withholding tax (WHT) rates | |
|---|---|
| WHT rates (%) (Dividends/Interest/Royalties) |
Resident: NA; Non-resident: 15 / 15 / 15 |
| Capital gains tax (CGT) rates | |
|---|---|
| Headline corporate capital gains tax rate (%) |
Capital gains are subject to the normal CIT rate. |
| Headline individual capital gains tax rate (%) |
Capital gains are subject to income tax at the rate of 15%. |
| Net wealth/worth tax rates | |
|---|---|
| Headline net wealth/worth tax rate (%) |
NA |
| Inheritance and gift tax rates | |
|---|---|
| Headline inheritance tax rate (%) |
NA |
| Headline gift tax rate (%) |
NA |
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