1.Principality of Andorra
2.Antigua and Barbuda
3.Commonwealth of The Bahamas
4.Barbados
5.Kingdom of Bahrain
6.Belize
7.Sultanate of Brunei Darussalam
8.Republic of Vanuatu
9.Co-operative Republic of Guyana
10.Republic of Guatemala
11.Grenada
12.Republic of Djibouti
13.Dominican Republic
14.Commonwealth of Dominica
15.Kingdom of Spain (only in respect of the Canary Islands)
16.People's Republic of China (only in respect of the special administrative regions of Macau (Aomen) and Hong Kong (Xianggang))
17.Republic of Colombia
18.Federal Islamic Republic of the Comoros
19.Republic of Costa Rica
20.Malaysia (only in respect of the Labuan enclave)
21.Republic of Liberia
22.Lebanese Republic
23.Excluded by order of the Minister of Finance of the Republic of Kazakhstan dated September 25, 2020 No. 920 (effective ten calendar days after official publication)
24.Republic of Mauritius
25.Islamic Republic of Mauritania
26.Portuguese Republic (only in respect of the Madeira Islands)
27.Republic of Maldives
28.Republic of the Marshall Islands
29.Principality of Monaco
30.Malta
31.Northern Mariana Islands
32.Kingdom of Morocco (only in respect of the city of Tangier)
33.Republic of the Union of Myanmar
34.Republic of Nauru
35.Kingdom of the Netherlands (only in respect of Aruba and the dependent territories of the Netherlands Antilles)
36.Federal Republic of Nigeria
37.New Zealand (only in respect of the Cook Islands and Niue)
38.Republic of Palau
39.Republic of Panama
40.Independent State of Samoa
41.Republic of San Marino
42.Republic of Seychelles
43.Saint Vincent and the Grenadines
44.Federation of Saint Kitts and Nevis
45.Saint Lucia
46.United Kingdom of Great Britain and Northern Ireland (only in respect of the following territories):
1) Anguilla
2) Bermuda
3) British Virgin Islands
4) Gibraltar
5) Cayman Islands
6) Montserrat
7) Turks and Caicos Islands
8) Isle of Man
9) Channel Islands (Guernsey, Jersey, Sark, Alderney)
10) South Georgia Island
11) South Sandwich Islands
12) Chagos Archipelago
47.United States of America (only in respect of the following territories):
1) U.S. Virgin Islands
2) Guam
3) Commonwealth of Puerto Rico
4) State of Wyoming
5) Excluded by order of the Acting Minister of Finance of the Republic of Kazakhstan dated November 30, 2022 No. 1215 (effective from December 1, 2022)
48.Republic of Suriname
49.United Republic of Tanzania
50.Kingdom of Tonga
51.Republic of Trinidad and Tobago
52.Sovereign Democratic Republic of Fiji
53.Republic of the Philippines
54.French Republic (only in respect of the following territories):
1) Kerguelen Islands
2) French Polynesia
3) French Guiana
55.Montenegro
56.Democratic Socialist Republic of Sri Lanka
57.Jamaica