Kazakhstan

Kazakhstan tax residents are taxed on their worldwide income, whereas tax non-residents are taxed only on their Kazakhstan-source income.

Personal income tax rates

The taxable income of individuals is subject to the following personal income tax rates: 

• Income up to 8,500 MCI – taxed at 10% 

• Income above 8,500 MCI – taxed at 15% 

The calculation of the personal income tax on income over 8,500 MCI in 2026 is as follows: the portion of annual income up to 8,500 MCI is taxed at a rate of 10%, and the amount exceeding 8,500 MCI is taxed at a rate of 15%.