Kz Corporate Income Tax

---
name: kz-corporate-income-tax
description: "Source-cited draft: corporate income tax for Kazakhstan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/kz-corporate-income-tax"
  jurisdiction: "KZ"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Kazakhstan Corporate Income Tax

## Corporate income tax rates and base (2025)

- **Standard CIT rate** — 20% %  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/taxes-on-corporate-income))_
- **Reduced CIT rate for qualifying agricultural producers** — 10% on income from production of agricultural products % (approx — confirm)  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/taxes-on-corporate-income))_
- **Tax base** — Taxable income = aggregate annual income less allowable deductions and carried-forward losses  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/income-determination))_
- **Loss carryforward** — Tax losses may be carried forward for up to 10 years  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/deductions))_
- **Branch profits tax on non-resident permanent establishments** — 15% on after-CIT net income of a non-resident's permanent establishment (subject to treaty reduction) % (approx — confirm)  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/taxes-on-corporate-income))_
- **Withholding tax on dividends to non-residents** — 15% standard; 5% may apply where qualifying holding/holding-period conditions are met %  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/withholding-taxes))_
- **Withholding tax on interest to non-residents** — 15% (unless reduced by an applicable double tax treaty) %  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/withholding-taxes))_
- **Withholding tax on royalties to non-residents** — 15% (unless reduced by an applicable double tax treaty) %  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/withholding-taxes))_
- **Withholding tax on payments to low-tax (tax-haven) jurisdictions** — 20%, regardless of income type, where the recipient is in a listed preferential-tax jurisdiction %  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/withholding-taxes))_
- **Advance CIT payments** — Large taxpayers above a turnover threshold pay monthly CIT advances; smaller taxpayers are generally exempt from advance payments (approx — confirm)  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/tax-administration))_
- **CIT return filing deadline** — 31 March of the year following the reporting year  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/tax-administration))_
- **Final CIT payment deadline** — Within 10 calendar days after the filing deadline (i.e. by 10 April) (approx — confirm)  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/tax-administration))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `kz-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/kz-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.