THE ALGORITHM FOR INDIVIDUAL INCOME TAX

Labor immigrants are recognized as Residents if they are in the Republic of Kazakhstan for at least one hundred and eighty-three calendar days (including days of arrival and departure) in any consecutive twelve-month period ending in the current tax period.

Resident labor immigrants pay - according to individual income tax in the amount of 4 times the monthly calculation index
for each month of work (services).

1) for a month of performance of works (rendering of services) - 12,252 tenge.

2) for two months of work (services) – 24,504 tenge.

3) for three months of work (services) - 36 756 tenge.

Labor immigrants are recognized as Non-residents if they are in the Republic of Kazakhstan for less than one hundred and eighty-three calendar days (including days of arrival and departure) in any consecutive twelve-month period ending in the current tax period.

Non-resident labor immigrants pay – according to individual income tax in the amount of 2 times the monthly calculation index for the last month of work (services).

1) for a month of work (services) - 6 126 tenge.

2) for two months of work (services) - 12252 tenge.

3) for three months of work (services) - 18378 tenge.