Kazakhstan tax residents
A Kazakhstan tax resident will be an individual who has spent 183 or more days in Kazakhstan within any 12-month rolling period ending in 2023 (including days of arrival and departure) or who has spent less than 183 calendar days in any 12-month rolling period but whose centre of vital interest is located in Kazakhstan during 2023.
The centre of vital interest is deemed as located in Kazakhstan if the following criteria are simultaneously met during the reporting year:
- An individual held Kazakhstan citizenship or a residence permit.
- An individual’s family and (or) close relatives lived in Kazakhstan.
- An individual and (or) one's family members owned real estate in Kazakhstan that was available for the individual's and (or) one's family members at any time.
Kazakhstan tax non-residents
A Kazakhstan tax non-resident is:
- an individual who does not fall under the definition of a 'Kazakhstan tax resident' (please refer to the above listed criteria), or
- a foreign citizen or individual without citizenship recognised as non-resident in accordance with an effective double tax treaty (DTT). Under the Tax Code requirements, a certificate of foreign tax residency should be provided by the tax return filing deadline (i.e. 31 March of the year following the reporting one). It should be properly legalised (apostilled) and a notarised translation into Russian/Kazakh should be enclosed.