What tax obligations arise when receiving income abroad

The State Revenue Committee recalls that individuals who have received income from sources outside the Republic of Kazakhstan are required to submit an individual income tax (IIT) declaration and pay the amount of tax on such income.

The tax is calculated in the individual income tax declaration (form 240.00), which is submitted to the state revenue authority at the place of residence no later than March 31, 2022. This deadline is set for income received during 2021.

Payment of personal income tax at the end of the tax period is made by the taxpayer in the amount of 10% of income no later than April 10, 2022.

Individuals can submit the declaration on paper to the tax authority at the place of residence and in electronic form through the mobile application "e-Salyq Azamat" or the Taxpayer's Office on the web portal cabinet.salyk.kz .

The amounts of income taxes paid outside the Republic of Kazakhstan or other foreign tax similar to IPN from income received by a resident individual from sources outside the Republic of Kazakhstan are subject to offset against the payment of IPN in the Republic of Kazakhstan in accordance with the procedure established by Article 303 of the Tax Code, within the IPN rate, if there is a document confirming payment of such foreign income tax.