From January 1, 2026, the new Tax Code of the Republic of Kazakhstan (Law №214-VIII dated 18.07.2025) came into force, introducing significant changes in the taxation of non-residents.
New Withholding Tax Rates
According to Article 682:
Dividends to a person owning ≥25% of a resident company’s capital:
— 5% for amounts up to 230,000 MCI
— 15% for the excess
10% for:
— interest on loans and borrowings
— debt securities
— gambling and betting winnings
15% for:
— dividends
— fees/compensation
— royalties
— capital gains
20% for:
— non-resident income under civil contracts
— other income (without deductions)
Progressive PIT Scale for Non-Residents
According to Articles 692 and 693:
Progressive tax rates introduced for:
— employees who are non-residents
— foreigners and stateless persons sent by foreign companies
Rates:
10% – income up to 8,500 MCI
15% – on the excess
Dividend Exemption Removed
Previously (Art.646) exemption applied for shares held ≥3 years.
As of 2026, this exemption is eliminated.
New Taxation Procedure for Labor Immigrants
Labor immigrant non-resident income consists of:
1️.Minimum taxable income – 40 MCI per month
2️.Income above minimum, if any
When calculating the excess, deduction of 14 MCI per month applies.
Deadlines
Income declaration – by July 1 of the following year
Tax on the excess – within 10 days after filing the declaration
Tax on minimum income – before receiving or renewing work permit
The new rules aim to increase transparency and strengthen control over non-residents’ income in Kazakhstan.