New Rules for Determining Tax Residency in Kazakhstan Starting in 2026 - FCHAIN

New Rules for Determining Tax Residency in Kazakhstan Starting in 2026

 

From January 1, 2026, with the entry into force of the new Tax Code of the Republic of Kazakhstan, the procedure for confirming the tax residency status of individuals has changed. The responsibility for determining tax residency is now assigned directly to tax agents — employers or other persons paying income.

 

Tax Residency Certificate Now Issued Only for Use Abroad

One of the key changes is that the government service for issuing a tax residency certificate is now provided exclusively for use outside the Republic of Kazakhstan.

This means that for domestic taxation purposes, employers are no longer required to request such a certificate.

The determination of tax residency status must now be carried out independently based on the provisions of Article 222 of the Tax Code of the Republic of Kazakhstan.

 

Who Is Considered a Tax Resident of Kazakhstan?

An individual is considered a tax resident of Kazakhstan if at least one of the following conditions is met:

1. Permanent presence in the country
2. The center of vital interests is located in Kazakhstan

Permanent Presence

Permanent presence is defined as staying in Kazakhstan for at least 183 calendar days within any consecutive 12-month period.

Days of entry and departure are included in this calculation.

Center of Vital Interests

The center of vital interests is considered to be located in Kazakhstan if all three of the following criteria are met simultaneously:

• the person has citizenship of the Republic of Kazakhstan, a residence permit, or permission to reside in the country;
• the person’s spouse and/or close relatives live in Kazakhstan;
• the person has real estate in Kazakhstan available for residence.

If these conditions are met, the individual is recognized as a tax resident of Kazakhstan, and the tax agent determines this status independently without requesting a certificate from the authorities.

 

Tax Deductions in 2026

The new Tax Code preserves the right of individuals to apply tax deductions when calculating personal income tax (PIT).

From January 1, 2026, a basic tax deduction has been introduced:

• 30 times the Monthly Calculation Index (MCI) for each calendar month;
• no more than 360 times the MCI per year.

This deduction applies to the income of tax residents when calculating personal income tax.

The procedure for applying deductions by tax agents is established in Article 343 of the Tax Code of the Republic of Kazakhstan.

 

What This Means for Employers

The new rules impose additional responsibilities on employers:

• independently determine the tax status of employees;
• correctly apply tax deductions;
• monitor the period of employees’ stay in Kazakhstan;
• analyze indicators of the center of vital interests.

Errors in determining tax residency status may lead to incorrect tax calculations and tax risks for the company.

 

FChain Accounting and Tax Services for Businesses in Kazakhstan

Amid changes in tax legislation, employers need to ensure the correct determination of employees’ tax status and the proper calculation of tax liabilities.

FChain provides accounting and tax services for businesses in Kazakhstan, including:

• full-cycle accounting and tax outsourcing;
• payroll and employee tax calculation;
• support of HR and tax processes within the company;
• consultations on the application of the Tax Code of the Republic of Kazakhstan.

Comprehensive accounting and tax support helps companies correctly apply the provisions of the new Tax Code, reduce tax risks, and ensure proper tax calculations for employees.

 

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