Taxation of Non-Resident Income in 2026 - FCHAIN

Taxation of Non-Resident Income in 2026

Companies in Kazakhstan working with foreign suppliers, contractors, and service providers must consider the specifics of taxation on non-resident income. In 2026, the procedure for withholding and remitting corporate income tax (CIT) at the source of payment continues to be regulated by the Tax Code of the Republic of Kazakhstan.

Let us review who is required to pay the tax, what types of income are taxable, and the deadlines for fulfilling tax obligations.

 

What Non-Resident Income Is Taxable in Kazakhstan

According to Paragraph 2 of Article 221 of the Tax Code of the Republic of Kazakhstan, non-residents are required to pay taxes on income derived from sources in Kazakhstan.

The list of such income is defined in Article 679 of the Tax Code and may include:

1. services and works performed in Kazakhstan;
2. consulting, management, and marketing services;
3. royalties;
4. dividends and remuneration;
5. income from international transportation;
6. other payments made to non-residents.

Special attention should be paid to cases where a foreign company provides remote services or supplies works and services without registering a permanent establishment in Kazakhstan.

 

When CIT Withholding Tax Applies

If the activities of a non-resident legal entity in Kazakhstan do not create a permanent establishment, taxation is carried out in accordance with Chapter 72 of the Tax Code.

In this case, the non-resident’s income is subject to corporate income tax withheld at the source of payment without deductions, as provided by Article 683 of the Tax Code.

The tax agent is the Kazakhstan company paying income to the non-resident. It is responsible for:

1. calculating the tax;
2. withholding the tax;
3. transferring it to the state budget on time;
4. submitting tax reporting.

 

Tax Rates for Non-Residents

The withholding CIT rates are determined by Article 682 of the Tax Code and depend on the type of income.

The most commonly applied rates are:

• ~ 20% — for most types of income;
• ~ 15% — for dividends and certain remuneration payments;
• ~ 5% — for insurance premiums;
• ~ special rates — under international double taxation treaties.

To apply reduced treaty rates, supporting documents confirming the foreign company’s tax residency are required.

 

Deadlines for Tax Withholding and Payment in 2026

Tax must be withheld:

1. no later than the date of income payment for accrued and actually paid income;
2. no later than the deadline for filing the CIT declaration for accrued but unpaid income included in deductions.

The tax agent must remit the withheld tax:

For Paid Income

No later than 25 calendar days after the end of the month in which the payment was made.

For Accrued but Unpaid Income

No later than 10 calendar days after the deadline for filing the CIT declaration.

For Advance Payments (Prepayments)

No later than 25 calendar days after the end of the month in which the non-resident’s income was accrued within the amount of the advance payment.

For Delivery of Goods, Works, or Services

No later than 25 calendar days after the end of the month in which the non-resident’s income was accrued.

Certain types of income are subject to special payment deadlines established by Article 684 of the Tax Code.

 

Tax Reporting Deadlines

Tax agents must submit withholding CIT reports on non-resident income:

• – for Q1, Q2, and Q3 — no later than the 15th day of the second month following the reporting quarter;
• – for Q4 — no later than March 31 of the following year.

In addition, non-residents operating through structural subdivisions without forming a permanent establishment must independently submit CIT declarations within the deadlines established by Article 359 of the Tax Code.

 

Why Proper Tax Accounting for Non-Residents Is Important

Errors in taxation of non-resident income may lead to:

• – penalties and fines;
• – additional tax assessments;
• – disputes with tax authorities;
• – denial of benefits under international tax treaties.

This is especially relevant for companies actively working with foreign contractors, IT services, marketplaces, and international partners.

 

Accounting and Tax Services from FChain

FChain supports businesses in Kazakhstan effectively manage work with non-residents and minimize tax risks. We offer:

• ~ full accounting and tax bookkeeping in accordance with the legislation of Kazakhstan;
• ~ calculation and verification of withholding CIT;
• ~ preparation and submission of tax reports;
• ~ accounting support for businesses;
• ~ accurate tax calculation, including VAT, considering the latest legislative changes.

 

FChain specialists will support timely identify tax obligations, avoid errors, and ensure full compliance with Kazakhstan’s tax legislation.

FChain is your reliable partner in accounting and taxation.

 

Employment Contract Records Transition to a “Digital” Format

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

📩 almaty@f-chain.com
📱 WhatsApp: +7 771 214 1820