Kazakhstan
Kazakhstan: 2 company types, its taxes, banking and business environment, and what it is known for.
Forming a company
Company types in Kazakhstan
The 2 forms a founder can choose here, each with its own figures. Open one for its sources.
What it is known for
Where Kazakhstan is in the world’s top 10 on a measure anyone can check, the best rank first. Only the top is shown; a low rank is never stated.
- World’s1stWorld-leading exports Radioactive elements and isotopesRadioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these productsUS$4.7 bn · 18.6% of world exports of 121 exporters · 2024 CEPII BACI, January 2026 release See the top 10
- World’s3rdWorld-leading exports Wheat or meslin flourUS$507 m · 8.6% of world exports of 168 exporters · 2024 CEPII BACI, January 2026 release See the top 10
A rank is among everything the source reports for that year, so it moves when the source adds or drops economies. Exports include goods passing through for re-export. Nothing here is a recommendation.
Doing business here
Business accounts
Providers whose own published list of countries names Kazakhstan. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Kazakhstan.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Kazakhstan: where to register, file and check.
Blocs and agreements
The trade arrangements Kazakhstan belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
- Eurasian Economic Union
- Economic union · since 1 January 2015
Covers goods, services, establishment, capital, movement of people, investment, a common external tariff.
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The observer status within the Union shall not entitle any state to participate in decision-making process conducted by Bodies of the Union.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 20%
- Distributions
- Not in our records
- Audit
- Mandatory only where a participant holds under 10% AND average staff exceed 250 and/or annual income exceeds 3,000,000 MCI (art. 59(1)); sector laws may require audit for specified activities (art. 59(2)).Official The registry or ministry page
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in Kazakhstan, and when it must register, as the tax authority states it.
- Standard rate
- 16%
Tax Code of the Republic of Kazakhstan (in force from 1 January 2026), art. 503(1), read on the Adilet legal database (old.adilet.zan.kz). Reduced rates are in art. 503(2)-(4).
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ставка налога на добавленную стоимость составляет 16 процентов и применяется к размеру облагаемого оборота и облагаемого импорта.
- Other rates
- 5% Medicines, medical devices and licensed medical services (5% from 1 January 2026, 10% from 1 January 2027)
- 10% Domestic periodical print publications
- 0% Zero-rated turnover listed in chapter 47 of the Tax Code
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Ставка налога на добавленную стоимость составляет с 1 января 2026 года – 5 процентов, с 1 января 2027 года – 10 процентов и применяется:
- Registration threshold
- Not in our records
- Voluntary registration
- Yes
Art. 100: a taxpayer not covered by art. 99(3) or art. 102 may register as a VAT payer voluntarily until it reaches the turnover threshold.
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имеют право на добровольную постановку на регистрационный учет плательщика налога до достижения предельного порога оборота.
- A foreign company
- Registers from its first taxable supply
This covers a foreign company operating through an internet platform in Kazakhstan: art. 99(8) disapplies the ordinary registration article, and art. 102 provides conditional registration, with the company a VAT payer from the buyer's first payment. Other non-resident cases, and any representative requirement, were not read.
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Положения настоящей статьи, за исключением подпункта 3) пункта 1 настоящей статьи, не распространяются на иностранную компанию, осуществляющую деятельность посредством интернет-площадки на территории Республики Казахстан
- Returns filed
- Quarterly
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Налоговым периодом по налогу на добавленную стоимость является календарный квартал.
- Tax authority
- State Revenue Committee, Ministry of Finance of the Republic of Kazakhstan
Tax calendar
When the main returns and payments fall due in Kazakhstan, tax year 2026, as the tax authority states it.
- Corporate tax return
- 31 March · each year
Tax Code art. 359(1): the corporate income tax return is due by 31 March of the year after the reporting tax period. Gloss: 'file ... no later than 31 March of the year following the reporting tax period'. Shift: art. 64(2) states a last day falling on a non-working day moves to the next working day.
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представляют в налоговый орган по месту нахождения декларацию по корпоративному подоходному налогу не позднее 31 марта года, следующего за отчетным налоговым периодом
- Corporate tax, final payment
- 10 April · each year
Tax Code art. 347(2): the balance is paid no later than ten calendar days after the return deadline of 31 March, i.e. 10 April. Gloss: 'pay ... not later than ten calendar days after the deadline set for filing the return'. The 10 April date is derived from art. 359(1) plus ten days.
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Налогоплательщик осуществляет уплату по корпоративному подоходному налогу по итогам налогового периода не позднее десяти календарных дней после срока, установленного для сдачи декларации.
- Corporate tax, instalments
- Day 25 of the following month · each month
Advance payments are due monthly on the 25th of each month of the reporting year, in the same month (months_after 0): quarter 1 under art. 349(3) and quarters 2-4 under art. 350(5). Gloss: 'advance payments are payable no later than the 25th of each month'. Art. 348 lists exempt payers; the threshold is not collected here.
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Авансовые платежи за каждый месяц первого квартала подлежат уплате в бюджет не позднее 25 числа каждого месяца первого квартала.
- Personal income-tax return
- 15 September · each year
Tax Code art. 418(1): the declaration of income and property is filed by 15 September of the year after the reporting calendar year. Gloss: 'filed at the place of residence no later than 15 September of the year following the reporting calendar year'. Who must file (universal declaration phasing) is set elsewhere in the Code and not collected here.
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декларация о доходах и имуществе представляется по месту жительства (пребывания) не позднее 15 сентября года, следующего за отчетным календарным годом.
- Personal income tax, final payment
- 25 September · each year
Tax Code art. 419(1): payment is due no later than ten calendar days after the declaration deadline (15 September), i.e. 25 September. Gloss: 'payment ... not later than ten calendar days after the deadline for the declaration of income and property'. The 25 September date is derived.
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осуществляется налогоплательщиком не позднее десяти календарных дней после срока, установленного для сдачи декларации о доходах и имуществе
- Personal income tax, instalments
- Not required here
The Tax Code provides advance payments only for corporate income tax (arts. 347-350). Art. 419 has resident individuals pay the self-assessed tax after the return, ten days after the declaration deadline, with no instalments; the Code text read states none. Absence read from the Code, not from a statement that none exist.
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осуществляется налогоплательщиком не позднее десяти календарных дней после срока, установленного для сдачи декларации о доходах и имуществе
- VAT return
- Day 15 of the following month · each quarter
Tax Code art. 504: the tax period is the calendar quarter. Art. 505(1): the return is filed from the 15th of the month after the period and no later than the 15th of the second month after it. Payment under art. 506(1) is due by the 25th of the second month after the period. Gloss: 'the return must be filed not earlier than the 15th of the following month and not later than the 15th of the second month following the period'.
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не ранее 15 числа месяца, следующего за отчетным налоговым периодом и не позднее 15 числа второго месяца, следующего за отчетным налоговым периодом
- Payroll withholding
- Day 25 of the following month · each month
Tax Code art. 692 (as read in the clauses on residents/non-residents/foreigners): tax withheld is remitted no later than the 25th of the month following the month in which it was withheld. The quarterly return is due by the 15th of the second month after the quarter (art. 694). Gloss: 'the tax agent must remit ... not later than the 25th of the month following the month of withholding'.
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Налоговый агент обязан перечислить сумму индивидуального подоходного налога у источника выплаты, удержанного у источника выплаты, по месту нахождения не позднее 25 числа месяца, следующего за месяцем, в котором налог подлежит удержанию.
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Kazakhstan yet.
Economy and trade
What it exports
Goods Kazakhstan exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Kazakhstan’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Petroleum oils and oils obtained from bituminous minerals, crude HS 2709 | 44.1% | 38.2% | 41.2% | US$36 bn |
| Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form HS 7108 | 11.0% | 19.3% | 10.1% | US$8.9 bn |
| Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products HS 2844 | 3.1% | 3.8% | 5.4% | US$4.7 bn |
| Refined copper and copper alloys, unwrought HS 7403 | 4.6% | 3.5% | 4.8% | US$4.2 bn |
| Copper ores and concentrates HS 2603 | 2.6% | 3.2% | 3.6% | US$3.2 bn |
| Ferro-alloys HS 7202 | 3.7% | 2.5% | 3.1% | US$2.7 bn |
| Petroleum gases and other gaseous hydrocarbons HS 2711 | 2.5% | 2.4% | 2.3% | US$2 bn |
| Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils HS 2710 | 3.2% | 2.2% | 1.8% | US$1.6 bn |
| Coal; briquettes, ovoids and similar solid fuels manufactured from coal HS 2701 | 2.3% | 1.3% | 1.5% | US$1.3 bn |
| Wheat and meslin HS 1001 | 2.2% | 2.0% | 1.3% | US$1.2 bn |
Total goods exports, 2024: US$87.2 bn. The ten largest headings are shown.