Kazakhstan

Individual - Foreign tax relief and tax treaties

Last reviewed - 18 February 2020

Foreign tax relief

Kazakhstan tax residents are allowed to claim a tax credit in Kazakhstan against taxes paid abroad on their foreign-source income. In order to claim a tax credit in Kazakhstan for the amount of taxes paid abroad, an individual should provide a legalised (apostilled) certificate on income received and taxes paid abroad during the reporting period, issued or certified by the foreign tax authorities. This certificate should be on hand at the moment of submission of the annual tax return (i.e. by 31 March of the year following tax reporting one). Also, a notarised translation to Russian or Kazakh language should be enclosed.

Tax treaties

Kazakhstan has tax treaties with the following countries:

Armenia Italy Saudi Arabia
Austria Japan Serbia
Azerbaijan South Korea Singapore
Belarus Kyrgyzstan Slovakia
Belgium Latvia Slovenia
Bulgaria Lithuania Spain
Canada Luxembourg Sweden
China Macedonia Switzerland
Czech Republic Malaysia Tajikistan
Estonia Moldova Turkey
Finland Mongolia Turkmenistan
France Netherlands Ukraine
Georgia Norway United Arab Emirates
Germany Pakistan United Kingdom
Hungary Poland United States
India Qatar Uzbekistan
Iran Romania Vietnam
Ireland Russia