Kazakhstan

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: