Corporate
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Individual
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	Sample personal income tax calculation	Optional
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Kazakhstan

Individual - Taxes on personal income

Last reviewed - 18 February 2020

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

A single flat rate of 10% (in some cases 20%) is applicable to most types of personal income; 5% is applicable only for dividends received in Kazakhstan.