Kz Tax Overview

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

# Kazakhstan Tax Overview

## Kazakhstan tax system at a glance (2025)

Kazakhstan operates a worldwide-income system for residents administered by the State Revenue Committee. For tax year 2025 a flat personal income tax and a standard corporate income tax apply; a new Tax Code signed 18 July 2025 changes many rates from 1 January 2026, but those are out of scope for the 2025 year.

- **Tax year** — Calendar year (1 January to 31 December)  _(Tax Code of the Republic of Kazakhstan (Code No. 99-IV, 2008) — https://taxsummaries.pwc.com/kazakhstan)_
- **Currency** — Kazakhstani tenge (KZT)  _(Tax Code of the Republic of Kazakhstan — https://taxsummaries.pwc.com/kazakhstan)_
- **Tax authority** — State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan  _(Tax Code of the Republic of Kazakhstan — https://krg.kgd.gov.kz/en)_
- **Monthly Calculation Index (MCI) for 2025** — 3,932 KZT per MCI  _(Law on the Republican Budget for 2025-2027 — https://krg.kgd.gov.kz/en/news/application-monthly-calculation-index-mci-11-73424)_
- **Residence basis of taxation** — Tax residents are taxed on worldwide income; non-residents are taxed only on Kazakhstan-source income  _(Tax Code of the Republic of Kazakhstan — https://taxsummaries.pwc.com/kazakhstan/individual/taxes-on-personal-income)_
- **Headline personal income tax rate (resident)** — 10% (flat) % (2025 year; a progressive 10%/15% scheme applies only from 2026 under the new Tax Code)  _(Tax Code of the Republic of Kazakhstan — https://taxsummaries.pwc.com/kazakhstan/individual/taxes-on-personal-income)_
- **Headline corporate income tax rate** — 20% %  _(Tax Code of the Republic of Kazakhstan — https://taxsummaries.pwc.com/kazakhstan/corporate/taxes-on-corporate-income)_
- **Does VAT exist** — Yes — standard VAT rate is 12% in 2025 (rises to 16% from 1 January 2026) %  _(Tax Code of the Republic of Kazakhstan — https://taxsummaries.pwc.com/kazakhstan/corporate/other-taxes)_
- **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))_
- **Individual annual declaration 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)_
- **New Tax Code** — A new Tax Code was signed 18 July 2025 and takes effect 1 January 2026 (VAT to 16%, progressive PIT, etc.) — does not affect tax year 2025  _(New Tax Code of the Republic of Kazakhstan (signed 18 July 2025) — https://www.ey.com/en_kz/technical/tax-alerts/kazakhstan-tax-legislation-update)_

## 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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/kz-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.