Kazakhstan tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Kazakhstan tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 7 November 2026. Figures last changed 7 November 2026. Profile last reviewed 27 May 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Kazakhstan | 15%† | 15%† | 15% | 15%† | 15%† | 15% |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Kazakhstan?
The top rate on a salary is 15%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 15% above KZT 36,762,500.
How are capital gains taxed in Kazakhstan?
The top rate on a long-term capital gain is 15%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Kazakhstan?
The top rate is 15% on dividends and 15% on interest.
How is crypto taxed in Kazakhstan?
Kazakhstan taxes a gain on crypto assets as a capital gain, at up to 15%.
Does Kazakhstan tax foreign income?
Yes. Kazakhstan taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Kazakhstan have a wealth tax?
No. Kazakhstan has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Kazakhstan have an exit tax for individuals?
No. In our model Kazakhstan does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Kazakhstan have?
Our profiles list 2 regimes: AIFC Participant (0% Regime) (up to 50 years); Astana Hub (IT Park). Each has its own conditions.
When do you become tax resident in Kazakhstan?
The Kazakhstan day test (183 days in a rolling 12 months ending in the tax year): 183 days in 12 months ending in the calendar year; qualified AIFC investors have a 90-day route. The 90-day investment route and centre of vital interests need status and family facts. This 2026 code is not used for an earlier tax year.
Residence decides whether Kazakhstan taxes you on these rates. See the Kazakhstan day-count test and count your own days.
Sources
The Kazakhstan profile cites 8 sources for these rules, 5 of them from a government or a statute.
- New Tax Code progressive rates · official, retrieved 2026-11-03
- 2026 individual income-tax rates and deductions · official, retrieved 2026-11-03
- Mandatory pension contribution bases · official, retrieved 2026-11-03
- 2026 employee health contribution ceiling · official, retrieved 2026-11-03
- kz digital asset character 20261107 · official, retrieved 2026-11-07
- kz pwc pit 20261107 · summary, retrieved 2026-11-07
- kz pwc capital 20261107 · summary, retrieved 2026-11-07
- kz pwc wealth 20261107 · summary, retrieved 2026-11-07
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Kazakhstan with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Kazakhstan side by side with other countries, see every country or try the live demo.
Other countries in South and Central Asia: Sri Lanka, Mongolia, Nepal, Pakistan, Tajikistan, Turkmenistan.