Not a Latitax destination
Kazakhstan
The Astana International Financial Centre (AIFC) runs English common law and exempts qualifying AIFC financial and ancillary services income, plus AIFC-listed securities gains and dividends, until 2066; outside it, individuals pay 10-15% under the new 2026 Tax Code.
Income tax, top rate
Secondary15%
New Tax Code from 1 January 2026: 10% up to 8,500 MCI of annual income, 15% above.
Source: PwC Worldwide Tax Summaries - Kazakhstan taxes on personal income · checked 2026-09-29Capital gains
Secondary10-15%
Taxed as income at 10%/15%. Exempt for shares listed on a Kazakh exchange sold on open trading, and for shares held over three years (not in subsurface users). Dividends 5% up to 230,000 MCI, 15% above.
Source: PwC Worldwide Tax Summaries - Kazakhstan income determination · checked 2026-09-29Corporate
Secondary20%
Source: PwC Worldwide Tax Summaries - Corporate income tax rates · checked 2026-09-29Inheritance
UnverifiedNone
Inheritance is not understood to be taxed for close relatives; not confirmed from a primary source.
Source: PwC Worldwide Tax Summaries - Kazakhstan taxes on personal income · checked 2026-09-29Wealth tax
UnverifiedNone
Source: PwC Worldwide Tax Summaries - Kazakhstan taxes on personal income · checked 2026-09-29VAT
Secondary16%
Raised from 12% to 16% under the 2026 Tax Code.
Source: PwC Worldwide Tax Summaries - VAT rates · checked 2026-09-29Looking for somewhere that works?
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