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Kazakhstan
Individual - Taxes on personal income
Last reviewed - 01 February 2023Kazakhstan tax residents are taxed on their worldwide income, whereas tax non-residents are taxed only on their Kazakhstan-source income.
Personal income tax rates
A single flat rate of 10% (in some cases 20%) is applicable to most types of personal income. As of 1 January 2023, the tax rate increased from 5% to 10% for the dividends received in Kazakhstan.
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