For years Kazakhstan sold itself on a flat 10% income tax. That ended on 1 January 2026, when a new Tax Code brought in a second rate of 15%. For most people moving there, 10% is still what they'll pay, and remote workers can now come on a dedicated nomad visa.
This guide covers Kazakh personal tax for people moving to or living in Kazakhstan in 2026: the new rates, the rolling 183-day residence test, freelancing as an individual entrepreneur, crypto, pension and health contributions, and the Neo Nomad visa.
The key question is simple. Will you spend 183 days in Kazakhstan in any 12-month period, and how much of your income is above 8,500 MCI?
What's changed: a new Tax Code of 18 July 2025 replaced the 2017 code on 1 January 2026. Most income was taxed at a flat 10% until the end of 2025. Now income above 8,500 MCI a year (KZT 36,762,500 in 2026) is taxed at 15%. Dividends are 5% up to 230,000 MCI and 15% above. Private practitioners pay 9%. The basic deduction is 30 MCI a month. The simplified regime for small businesses charges 4% of income, and a new government list excludes activities such as consulting, legal and accounting work.
📋 Kazakhstan tax at a glance for 2026
Topic | Details |
|---|---|
Tax year | The calendar year. The 2026 tax year is the first under the new Tax Code |
Tax system | Worldwide income for residents. Non-residents are taxed only on Kazakh income |
Income tax rates | 10% up to 8,500 MCI a year (KZT 36.76 million in 2026), 15% above that |
All-in on a US$100k salary | About 10.4% for a foreign employee on a work permit, or about 19.7% with pension and health contributions (KZT 45 million) |
Dividends | 5% up to 230,000 MCI a year, 15% above |
Crypto gains | Taxed as income at 10%, or 15% above 8,500 MCI |
Inheritance and gifts | No inheritance or gift tax on property received from another individual |
Residence at a glance | Getting in: moderate (183 days in any 12 months, or a centre of vital interests). Leaving: you're usually still resident for the year you leave |
Digital nomad visa | Neo Nomad visa: US$3,000 a month, up to one year plus one extension |
Double tax treaties | More than 50 in force, including the UK, US, Germany, France, China and the UAE |
The tax thresholds are set in the monthly calculation index (MCI), which is KZT 4,325 in 2026 under the Law on the Republican Budget for 2026 to 2028. US dollar figures use KZT 450 to US$1, close to the National Bank of Kazakhstan's official rate of KZT 450.62 on 15 October 2026.
👉 National Bank of Kazakhstan: official exchange rates
The new Tax Code: the end of the flat 10%
Why does the 2026 code matter if you're moving to Kazakhstan? It changed the headline rate, and it changed which small businesses can use the simplified regime.
Image 1 — the flat 10% has gone: 15% above 8,500 MCI
The new scale only bites on higher incomes. At KZT 450 to the dollar, 8,500 MCI is about US$82,000, so most salaries, pensions and investment returns are still taxed at 10%. Salary, pensions, interest, rent, gains and crypto are added together on this scale, and 15% applies only to the part above the threshold. Dividends have their own scale.
👉 Tax Code of the Republic of Kazakhstan 2025, articles 363 and 403 (in Russian)
When you become tax resident in Kazakhstan
You're Kazakh tax resident for a tax year in either of two cases:
Permanent presence: you're in Kazakhstan for at least 183 days, counting the days you arrive and leave, in any 12-month period that ends in that tax year.
Centre of vital interests: you meet all three conditions at once. You hold Kazakh citizenship or a residence permit, your spouse or close relatives live in Kazakhstan (if you have any), and you or they have a home there that's available to you at any time.
The 12-month window rolls. Arrive in September and stay into the spring, and 183 days across two calendar years can still make you resident.
Investment residents of the Astana International Financial Centre (AIFC) only need 90 days in a 12-month period, under the conditions in the AIFC law.
How you stop being resident
The rolling window works against you when you leave. Any 12-month period ending in the tax year counts, so after a year or more in Kazakhstan, you'll usually still be resident for the calendar year in which you leave, even if you go in February. If you're resident in another country too, the tie-breaker in the double tax treaty decides where you're treated as resident.
Kazakhstan doesn't charge an exit tax on your assets when you leave.
👉 Tax Code of the Republic of Kazakhstan 2025, articles 221 and 222: residents (in Russian)
Income tax rates for 2026
Kazakhstan taxes most income on one annual scale. The tax year is the calendar year.
Kazakhstan individual income tax rates for 2026
Type of income | Rate |
|---|---|
Most income up to 8,500 MCI (KZT 36,762,500) | 10% |
Most income above 8,500 MCI | 15% on the excess |
Dividends up to 230,000 MCI (KZT 994,750,000) | 5% |
Dividends above 230,000 MCI | 15% on the excess |
Private practitioners | 9% |
Individual entrepreneurs, general regime | 10% up to 230,000 MCI, 15% above |
Individual entrepreneurs, simplified regime | 4% of income (local councils can move it up or down by up to half) |
Source: Tax Code of the Republic of Kazakhstan of 18 July 2025, articles 363 and 726, in force from 1 January 2026.
Residents get a basic deduction of 30 MCI a month, up to 360 MCI a year (KZT 1,557,000 in 2026). Compulsory pension and health contributions are also deductible.
Worked example
You're a foreign employee on a work permit, resident in Kazakhstan for 2026 and earning KZT 45 million (about US$100k).
After the basic deduction of KZT 1,557,000, your taxable income is KZT 43,443,000.
Tax is 10% of KZT 36,762,500 (KZT 3,676,250) plus 15% of the KZT 6,680,500 above it (KZT 1,002,075).
Your income tax is about KZT 4.68 million, or 10.4% of your salary. If you have permanent residence and pay the 10% pension contribution (KZT 4.5 million) and 2% health contribution (KZT 408,000), both are deductible. Your tax falls to KZT 3.94 million and the all-in cost is about KZT 8.85 million, or 19.7%.
Freelancing in Kazakhstan
The usual route for a freelancer is to register as an individual entrepreneur (IE) and choose the simplified regime. You pay 4% of your income, with no deduction for expenses, as long as your income stays under 600,000 MCI a year (about KZT 2.6 billion). Local councils can raise or lower the 4% by up to half, depending on the activity and the place.
Not every activity qualifies. From 2026, a government list excludes business, management and tax consulting, marketing research, legal services, accounting and audit, financial and insurance services, and digital mining, among others. IT, design and most other online services aren't on the list. Excluded activities use the general regime: 10% of profit up to 230,000 MCI.
As an IE you also pay social payments for yourself, on an income base you choose of at least the minimum wage (KZT 85,000 a month in 2026):
10% pension contribution
5% social contribution
5% health contribution on 1.4 times the minimum wage
On US$100k of income on the simplified regime, that's about 4.5% all-in. The 0% app-based regime for the self-employed is only open to Kazakh citizens and kandas.
As a foreigner, you'll usually need a permanent residence permit before you can register as an IE, so check with the tax office. Without IE registration, foreign-client income is taxed on the normal scale once you're resident, at about 10.4% on US$100k.
Crypto, investments and pensions
How is crypto taxed in Kazakhstan? As ordinary income. A gain on selling a digital asset is part of your property income and goes on the same scale as your salary, so it's taxed at 10%, or 15% on the part above 8,500 MCI.
The gain is the sale price minus the documented cost of buying the asset. If you can't document what you paid, the cost is treated as zero.
How long you held the asset doesn't matter.
If you inherit crypto, the cost is its market value when you became the owner.
If you hold digital assets on 31 December, you must file a declaration of income and property.
Digital mining is taxed as business income, and miners can't use the simplified regime.
Other investments:
Dividends: 5% up to 230,000 MCI a year. Dividends on securities in the official list of a Kazakh stock exchange are exempt.
Interest and gains on foreign shares: on the main scale at 10% or 15%.
Exempt gains: securities sold through open trading on a Kazakh stock exchange, and shares in Kazakh companies held for more than three years (with an exception for subsoil users).
Pensions: a foreign pension is taxable on the main scale. Payments from Kazakhstan's own funded pension fund (ENPF) are exempt.
Property you receive free from another individual, including by gift or inheritance, isn't income. Kazakhstan has no inheritance tax, no gift tax between individuals and no wealth tax.
Social security
Employees pay two contributions, which the employer deducts from pay:
Pension: 10% to the Unified Accumulative Pension Fund (ENPF), on pay up to 50 times the minimum wage (KZT 4.25 million a month in 2026).
Health: 2% for compulsory social health insurance (OSMS), on pay up to 20 times the minimum wage (KZT 1.7 million a month).
Are foreigners covered? The health insurance law says foreigners don't pay contributions unless they're permanent residents or kandas, or a treaty says otherwise (as for workers from other Eurasian Economic Union countries). The Social Code gives pension rights to citizens and permanent residents. Foreign employees on work permits are usually outside the 10% pension contribution too, but confirm this with your employer.
👉 Social Code of the Republic of Kazakhstan, articles 244 to 249: contribution rates (in Russian)
👉 Law on Compulsory Social Health Insurance, articles 2, 14 and 28 (in Russian)
Double tax treaties
Does Kazakhstan have double tax treaties? Yes. The State Revenue Committee lists more than 50 conventions in force, including with the UK, the United States, Germany, France, the Netherlands, Switzerland, Russia, China, Turkey, the UAE, Singapore, Japan, South Korea and India.
To use a treaty in another country, you can ask the Kazakh tax authority for a certificate of residence.
👉 State Revenue Committee: double tax conventions in force (in Russian)
The Neo Nomad visa
Kazakhstan's digital nomad visa, the Neo Nomad visa (category B12-1), is for people who work remotely and have a steady income from foreign sources.
You need bank statements for the last six months showing at least US$3,000 a month.
It's a multiple-entry visa for up to one year, and you can extend it by up to one more year through the Ministry of Internal Affairs.
Your spouse and dependants get visas for the same period.
You apply at a Kazakh embassy or consulate with a tax return, a criminal record certificate and health insurance for the whole stay.
The visa doesn't allow you to work for an employer in Kazakhstan.
The Tax Code has no exemption for nomads. Spend 183 days in Kazakhstan in any 12 months and you're resident, with your worldwide income taxed at 10% or 15%. Because your foreign salary has no Kazakh tax agent, you declare it yourself.
👉 Government of Kazakhstan: instructions for obtaining the Neo Nomad visa
Who is Kazakhstan good for?
How does Kazakhstan compare for different kinds of mover? Ratings are relative to the 150+ countries TaxPilot covers, based on 2026 rules and the all-in cost including compulsory contributions.
☑️ Who is Kazakhstan good for? Tax ratings for expats in 2026
Expat profile | Kazakhstan rating | Why |
|---|---|---|
Employees | Good | About 10.4% on a US$100k salary (KZT 45 million) for a foreign employee on a work permit, who isn't part of the health insurance system. If you have permanent residence, the 10% pension and 2% health contributions take it to about 19.7%, still just under 20%. |
Freelancers (self-employed) | Excellent | About 4.5% on US$100k as an individual entrepreneur on the simplified regime: 4% of income plus small social payments on a minimum base. Business and tax consulting, legal, accounting and financial services are excluded, and foreigners usually need permanent residence to register. Without IE registration, foreign-client income is taxed on the scale at about 10.4%. |
Retirees | Good | About 8.6% on a US$40k foreign pension plus US$20k of investment income: 10% on the pension and gains, and 5% on dividends. There's no inheritance tax, no gift tax between individuals and no wealth tax. |
Crypto gains | Good | Gains on digital assets are taxed as ordinary income: about 10.4% on a US$100k gain, with 15% on any part above 8,500 MCI. Holding period doesn't matter. |
Investment income | Good | About 7% on the US$1m portfolio: 5% on dividends and 10% on gains on foreign shares. Gains on securities sold on the Kazakhstan stock exchange are exempt. |
Digital nomad visa | Good | The Neo Nomad visa needs at least US$3,000 a month from foreign sources and lasts up to one year, with one extension. There's no tax exemption, so you're taxed normally once you're resident. |
Filing and deadlines
Employers deduct tax from salaries each month. Residents file a declaration of income and property (form 270.00) for a tax year if, among other things, they:
have income with no Kazakh tax agent, such as a foreign salary or pension or a crypto gain
hold more than 1,000 MCI (KZT 4.3 million) in foreign bank accounts on 31 December
own foreign property, foreign securities or shares in a foreign company on 31 December
hold digital assets on 31 December
have income above 8,500 MCI, unless it's a single salary already taxed at source
The declaration for 2026 is due by 15 September 2027, and any tax must be paid by 25 September 2027. Individual entrepreneurs file business declarations instead.
Frequently asked questions
What are the income tax rates in Kazakhstan in 2026?
Most income is taxed at 10% up to 8,500 MCI a year (KZT 36,762,500 in 2026) and 15% above that. Dividends are taxed at 5% up to 230,000 MCI and 15% above. Private practitioners pay 9%.
How do you become tax resident in Kazakhstan?
You're resident if you spend at least 183 days in Kazakhstan in any 12-month period ending in the tax year, counting arrival and departure days. You can also be resident through a centre of vital interests: citizenship or a residence permit, family living there and a home available to you.
Does Kazakhstan have a digital nomad visa?
Yes. The Neo Nomad visa (B12-1) is for remote workers with at least US$3,000 a month from foreign sources. It lasts up to one year and can be extended by up to one more year. There's no tax exemption, so you're taxed normally once you're resident.
How is crypto taxed in Kazakhstan?
A gain on selling a digital asset is taxed as income on the main scale: 10%, or 15% on the part above 8,500 MCI. The gain is the sale price minus the documented cost, and the cost is treated as zero if you can't prove it.
Do foreigners pay pension contributions in Kazakhstan?
Employees pay 10% to the ENPF and 2% for health insurance. Foreigners who aren't permanent residents don't pay health contributions, and are usually outside the pension contribution too. Check with your employer.
Does Kazakhstan have inheritance tax?
No. Property you receive free from another individual, including by gift or inheritance, isn't treated as income, and Kazakhstan has no separate inheritance, gift or wealth tax.
Where to go next
👉 Best countries for freelancers
👉 Hardest countries to stop being tax resident
Important information
This article is general information and does not constitute tax, legal, immigration or financial advice, and does not create a client relationship. Tax outcomes depend on travel history, income sources, treaty status and the law applying to the relevant year. Rates, thresholds and regimes change, and some measures described may be proposed rather than enacted; this article reflects our understanding as at the date of publication. Obtain advice from a suitably qualified professional before acting or refraining from action.
