Kazakhstan

Individual - Foreign tax relief and tax treaties

Last reviewed - 02 July 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 Ireland Saudi Arabia
Austria Italy Serbia
Azerbaijan Japan Singapore
Belarus South Korea Slovakia
Belgium Kyrgyzstan Slovenia
Bulgaria Latvia Spain
Canada Lithuania Sweden
China Luxembourg Switzerland
Croatia Macedonia Tajikistan
Cyprus Malaysia Turkey
Czech Republic Moldova Turkmenistan
Estonia Mongolia Ukraine
Finland Netherlands United Arab Emirates
France Norway United Kingdom 
Georgia Pakistan United States
Germany Poland Uzbekistan
Hungary Qatar Vietnam
India Romania
Iran Russia