Kz Income Tax

---
name: kz-income-tax
description: "Source-cited draft: personal 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-income-tax"
  jurisdiction: "KZ"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Kazakhstan Personal Income Tax

## Kazakhstan Personal Income Tax

## Personal income tax rates and thresholds (2025)

For tax year 2025 Kazakhstan applies a flat 10% personal income tax (PIT) on resident individuals' taxable income, with a higher flat rate for most non-resident income. Most employment income is withheld at source by the employer.

- **Resident PIT rate** — 10% % (flat, on taxable income)  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/individual/taxes-on-personal-income))_
- **Non-resident PIT rate on employment income** — 10% % (on Kazakhstan-source employment income (approx — confirm); other non-resident income categories are subject to withholding at 5%-20% depending on income type)  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/individual/taxes-on-personal-income))_
- **Non-resident withholding on other income (general)** — 20% % (on Kazakhstan-source income other than employment (e.g. management/consulting fees), unless reduced by treaty)  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/withholding-taxes))_
- **PIT rate on dividends (resident individual)** — 5% (where conditions met) up to a cap; otherwise generally 10%-15% % ((approx — confirm); dividend exemptions/reduced rates depend on holding conditions)  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/individual/income-determination))_
- **Standard personal deduction** — 14 MCI per month (14 x KZT 3,932 = KZT 55,048 per month in 2025) KZT  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/individual/deductions))_
- **Mandatory pension contributions (OPV) deductible from PIT base** — Employee OPV of 10% is deducted before calculating the PIT base  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/individual/other-taxes))_
- **Medical insurance contribution (VOSMS) deductible from PIT base** — Employee VOSMS of 2% is deducted before calculating the PIT base  _(Law on Mandatory Social Health Insurance (https://taxsummaries.pwc.com/kazakhstan/individual/other-taxes))_
- **Tax-free threshold** — No general tax-free band; relief is given via the 14 MCI standard deduction plus mandatory-contribution deductions  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/individual/deductions))_
- **Tax residence test** — An individual is resident if present in Kazakhstan at least 183 days in any consecutive 12-month period ending in the tax year, or has a centre of vital interests in Kazakhstan  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/individual/residence))_
- **Employer withholding** — Employers withhold PIT monthly at source and remit it; most employees with only employment income need not file an annual declaration  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/individual/tax-administration))_
- **Annual declaration filing deadline (where required)** — 31 March of the year following the reporting year (approx — confirm)  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/individual/tax-administration))_
- **Self-assessed PIT payment deadline (where a declaration is filed)** — Within 10 calendar days after the declaration filing deadline (approx — confirm)  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/individual/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-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/kz-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.