Kazakhstan tax residence is determined based on physical residence in Kazakhstan (in addition to a “centre of vital interests” test). All Kazakhstan citizens are tax resident in Kazakhstan along with any foreign nationals (“non-residents”) who are present in Kazakhstan for at least for 183 days in any consecutive 12-month period ending in the current tax year. Kazakhstan tax residents are subject to personal income tax on worldwide income, while non-residents are taxed on their Kazakhstan-source income only. An individual’s income in Kazakhstan is taxed at a fl at rate of 10% (dividend income taxed at 5% unless specifically exempted). Employers (as tax agents) are required to withhold and remit income tax and pension fund contributions (not applicable for foreign nationals) on a monthly basis.

Non-resident individuals receiving Kazakhstan-source income not taxed at the source of payment are individually responsible to file tax returns and make related income tax payments in Kazakhstan.