Living in Kazakhstan: Tax Code in force since 2026, rate of 15 % above 8,500 MRP of annual income, 1998 convention

Kazakhstan has been applying a new Tax Code since January 1, 2026, signed on July 18, 2025. According to the Presidency of the Republic and the government's forecast document, a higher rate of 15 % applies to total annual income exceeding 8,500 MRP, and a similar rate applies to dividends and entrepreneurial income exceeding 230,000 MRP per year. The Astana International Financial Centre (AIFC) presents an income tax rate of "10 %/15 %" and indicates that an individual is a tax resident if they are present for at least 183 days in any 12-month period. The Franco-Kazakh tax treaty was signed in Paris on February 3, 1998.

The articles of the Code that define the resident and set the basic rate of income tax are not detailed here: this page relies on official documents that summarize them.

A new Tax Code since January 1, 2026

The official government website (Adilet) has published the Tax Code of the Republic of Kazakhstan, dated July 18, 2025, No. 214-VIII ZRK. The website of the Presidency of the Republic specifies that the Code was signed on July 18, 2025, and entered into force on January 1, 2026.

According to the Presidency, the basic VAT rate is 16 % and the standard corporate tax rate remains at 20 %. The Prime Minister's website indicates that the number of special tax regimes is being reduced from seven to three.

The full text of the Code can be found on Adilet. The articles concerning the residence of natural persons and income tax are not detailed here.

Income tax: 15 % above 8,500 MRP

The Presidency of the Republic states that a higher rate of 15,130 MRP applies to the total income of citizens exceeding 8,500 MRP per year, that a similar rate is introduced for dividends and income of entrepreneurs exceeding 230,000 MRP per year, and that pensions paid by the National Pension Fund (ENPF) are exempt from income tax. The 2026-2028 Socio-Economic Forecast Document, approved by the government on August 26, 2025 (Protocol No. 32), reiterates these three points. The AIFC provides the value of the MRP (Monthly Calculation Index, MCI) for 2026 as 4,325 KZT.

The amounts in tenge are obtained by multiplying the thresholds by 4,325 KZT. The official texts cited refer to the income of "citizens": the scope for a foreign resident is not detailed here.

The lower rate is indicated by the AIFC, which writes "PIT – 10 %/15 %" for personal income tax. The government's forecast document does not mention a rate of 10 % for income tax (the 10 % figures included there refer to VAT, excise tax, and social sector corporate tax). The basic rate applicable to residents is not detailed here; it can be found in the Code and on the State Revenue Committee website.

Resident: the general rule of 183 days

On its FAQ page, the AIFC states that tax residents of Kazakhstan are taxed on their worldwide income and that the general residency requirement is a presence of at least 183 days in any 12-month period. The page makes no reference to any article of the Tax Code and does not mention any other criteria (home, vital interests). The criteria of the Tax Code are not detailed here; they are governed by the text of the Code and the State Revenue Committee.

Between France and Kazakhstan, Article 4 § 2 of the convention provides for an order of criteria to decide on dual residence: permanent home, center of vital interests, then other criteria including nationality, and finally the amicable agreement of the authorities.

AIFC Investor Tax Residency Program

The AIFC describes an investor tax residency program open to foreign nationals or stateless persons aged 18 or over. According to its FAQ page (metadata update of September 7, 2026), the conditions and amounts are as follows:

• not to have been a tax resident of Kazakhstan during the 20 years preceding the application;
• a minimum investment of USD 60,000 in securities listed on the Astana International Exchange (AIX) or in capital of companies registered under AIFC law, and USD 150,000 in digital assets traded on platforms of operators authorized by AFSA;
• a presence of at least 90 calendar days, instead of the general rule of 183 days;
• a processing fee of USD 7,750 excluding VAT for the principal applicant, and a fixed annual fee of MRP 7,000 paid into the State budget, or KZT 30,275,000 in MRP in 2026 (calculation);
• a 5-year investor visa for the investor and their immediate family.

The same page indicates that, for holders of the program's tax residency, worldwide income and income derived from AIFC instruments are exempt from tax. It adds that securities listed on the AIX are not subject to Kazakh tax on capital gains, interest, and dividends. According to the program regulations, cited as No. 42 dated September 14, 2022, in its forms, the program's tax residency is held solely by the investor, and the income of their family members remains subject to taxation under applicable tax laws.

Special schemes for the self-employed

The Prime Minister's website, in an article dated July 19, 2025, describes two regimes of the new Code:

• the self-employed workers scheme, for persons not registered as individual entrepreneurs, without employees, whose monthly income does not exceed 300 MRP: exemption from income tax and social security contributions of 4 % of the income;
• the simplified declaration regime, open to taxpayers whose annual income does not exceed 600,000 MRP, without limit on the number of employees for an activity not excluded.

An article dated January 20, 2026 specifies that the choice of the simplified declaration regime had to be notified before March 1, 2026, otherwise the taxpayer would switch to the general regime from January 1, 2026.

Real estate: tax on assets exceeding 450 million tenge

The government's forecast document indicates that property tax increases when the total value of real estate exceeds 450 million tenge. The document does not specify the tax rate, tax base, or exemptions. The taxation of rental income and property sales, as well as the rules governing property acquisition by foreigners, are not detailed here.

Inheritance and gift

The official documents cited do not address inheritance and gift taxes in Kazakhstan; this point is not detailed here. The list of conventions published in the BOFiP (BOI-ANNX-000306, version in force since April 29, 2026) classifies the Franco-Kazakh convention among the texts on income and wealth ("IR – IF") and makes no mention of inheritances or gifts.

Coordination with the France-Kazakhstan convention

According to the French Official Tax Bulletin (BOFiP), the convention was signed in Paris on February 3, 1998, with a protocol. Law No. 2000-335 of April 14, 2000, authorized its approval, and Decree No. 2000-991 of October 4, 2000, published it. It entered into force on July 1, 2000. Pursuant to Article 30, its provisions apply retroactively from January 1, 1996, for taxes withheld at source, other income taxes, and other taxes whose taxable event occurred after that date. The withholding thresholds and details of the articles are available on our dedicated page for the convention.

What this page does not cover

This document does not address the definition of resident in the Tax Code, the basic income tax rate, the taxation of dividends below the 230,000 MRP threshold, capital gains, rental income, property purchases by foreigners, inheritance tax, social security contributions, or residence permits. The State Revenue Committee and the Tax Code itself are the relevant sources. Balmont Conseil is neither a law firm nor a local tax advisor; local tax matters should be reviewed by a professional based in Kazakhstan. French tax law, including the departure declaration, account declarations, and exit tax, is addressed in our section on tax residency.

What changes depending on your situation

• Your number of days of presence in Kazakhstan and the twelve-month period considered.
• Your annual income level in relation to the 8,500 MRP threshold, and the share of dividends and entrepreneurial income in relation to the 230,000 MRP threshold.
• Your potential eligibility for the AIFC investor tax residency program.
• Your residency situation in France and Kazakhstan, year by year.

The rule depends on your situation. No results are guaranteed.