Taxes for Non-Residents in Kazakhstan: What Changed in 2026 - FCHAIN

Taxes for Non-Residents in Kazakhstan: What Changed in 2026

Starting from January 1, 2026, a new Tax Code of the Republic of Kazakhstan (Law No. 214-VIII dated July 18, 2025) came into force, introducing significant changes to the taxation of non-residents. Below are the key updates that businesses and foreign specialists should be aware of.

 

New Withholding Tax Rates

According to Article 682 of the Tax Code, updated personal income tax (PIT) rates for non-residents are as follows:

Dividends (if owning ≥25% of a resident company):

• 5% — up to 230,000 MCI (994,750,000 KZT in 2026)
• 15% — on the excess amount

10% rate applies to:

• interest on loans and credits
• income from debt securities
• gambling and betting winnings

15% rate applies to:

• dividends
• remuneration
• royalties
• capital gains

20% rate applies to:

• income of non-residents under civil law contracts (GPC)
• other income (without deductions)

 

Introduction of Progressive PIT Scale

According to Articles 692 and 693, a progressive tax rate has been introduced for: non-resident employees and foreign individuals and stateless persons assigned by a foreign company.

Rates:

• 10% — income up to 8,500 MCI (36,762,500 KZT in 2026)
• 15% — on the excess amount

 

Cancellation of Dividend Exemption

Previously, dividends were exempt from taxation if shares were held for more than 3 years (Article 646 of the previous Tax Code). From 2026, this exemption has been fully abolished. Dividends are now taxable regardless of the holding period.

 

New Taxation Rules for Labor Immigrants

The approach to taxation of labor immigrants (non-residents) has changed.

Income now consists of:

• Minimum taxable income — 40 MCI per month (173,000 KZT in 2026)
• Income exceeding the minimum (if any)

A deduction is applied when calculating the excess:

• 14 MCI per month (60,550 KZT)

 

Reporting and Payment Deadlines

Income declaration — until July 1 of the year following the reporting year. Tax payment on excess income — within 10 days after the filing deadline. Tax on minimum income — before obtaining or renewing a work permit.

The new rules aim to increase transparency of non-resident income, strengthen tax control, and standardize taxation approaches for foreign specialists. For businesses, this means revising contracts, tax planning strategies, and ensuring proper calculations for payments to non-residents.

 

Accounting and Tax Services by FChain

FChain provides a full range of business support services in Kazakhstan:

• tax calculations and консультации under the new Tax Code
• calculation of PIT and other mandatory payments
• preparation and submission of tax reports
• tax planning and optimization

Contact us to minimize risks and build a compliant and efficient tax model under the new regulations.

 

New Rules for Determining Tax Residency in Kazakhstan Starting in 2026

 

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

March 19, 2026

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