{"id":50935,"date":"2026-03-19T10:00:48","date_gmt":"2026-03-19T07:00:48","guid":{"rendered":"https:\/\/kz.f-chain.com\/?p=50935"},"modified":"2026-03-19T10:00:48","modified_gmt":"2026-03-19T07:00:48","slug":"taxes-non-residents-kazakhstan-2026","status":"publish","type":"post","link":"https:\/\/kz.f-chain.com\/en\/feautured-post\/taxes-non-residents-kazakhstan-2026\/","title":{"rendered":"Taxes for Non-Residents in Kazakhstan: What Changed in 2026"},"content":{"rendered":"<h2><strong>Taxes for Non-Residents in Kazakhstan: What Changed in 2026<\/strong><\/h2>\n<p>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.<\/p>\n<h3><strong>\u00a0<\/strong><\/h3>\n<h3><strong>New Withholding Tax Rates<\/strong><\/h3>\n<p>According to Article 682 of the Tax Code, updated personal income tax (PIT) rates for non-residents are as follows:<\/p>\n<p><strong>Dividends (if owning \u226525% of a resident company):<\/strong><\/p>\n<ul>\n<li>5% \u2014 up to 230,000 MCI (994,750,000 KZT in 2026)<\/li>\n<li>15% \u2014 on the excess amount<\/li>\n<\/ul>\n<p><strong><em>10% rate applies to:<\/em><\/strong><\/p>\n<ul>\n<li>interest on loans and credits<\/li>\n<li>income from debt securities<\/li>\n<li>gambling and betting winnings<\/li>\n<\/ul>\n<p><strong><em>15% rate applies to:<\/em><\/strong><\/p>\n<ul>\n<li>dividends<\/li>\n<li>remuneration<\/li>\n<li>royalties<\/li>\n<li>capital gains<\/li>\n<\/ul>\n<p><strong><em>20% rate applies to:<\/em><\/strong><\/p>\n<ul>\n<li>income of non-residents under civil law contracts (GPC)<\/li>\n<li>other income (without deductions)<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><strong>Introduction of Progressive PIT Scale<\/strong><\/h3>\n<p>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.<\/p>\n<p><strong><em>Rates:<\/em><\/strong><\/p>\n<ul>\n<li>10% \u2014 income up to 8,500 MCI (36,762,500 KZT in 2026)<\/li>\n<li>15% \u2014 on the excess amount<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><strong>Cancellation of Dividend Exemption<\/strong><\/h3>\n<p>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.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>New Taxation Rules for Labor Immigrants<\/strong><\/h3>\n<p>The approach to taxation of labor immigrants (non-residents) has changed.<\/p>\n<p>Income now consists of:<\/p>\n<ul>\n<li>Minimum taxable income \u2014 40 MCI per month (173,000 KZT in 2026)<\/li>\n<li>Income exceeding the minimum (if any)<\/li>\n<\/ul>\n<p>A deduction is applied when calculating the excess:<\/p>\n<ul>\n<li>14 MCI per month (60,550 KZT)<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><strong>Reporting and Payment Deadlines<\/strong><\/h3>\n<p>Income declaration \u2014 until July 1 of the year following the reporting year. Tax payment on excess income \u2014 within 10 days after the filing deadline. Tax on minimum income \u2014 before obtaining or renewing a work permit.<\/p>\n<p>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.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Accounting and Tax Services by FChain<\/strong><\/h3>\n<p>FChain provides a full range of business support services in Kazakhstan:<\/p>\n<ul>\n<li>tax calculations and \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438 under the new Tax Code<\/li>\n<li>calculation of PIT and other mandatory payments<\/li>\n<li>preparation and submission of tax reports<\/li>\n<li>tax planning and optimization<\/li>\n<\/ul>\n<p>Contact us to minimize risks and build a compliant and efficient tax model under the new regulations.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><a href=\"https:\/\/kz.f-chain.com\/en\/feautured-post\/new-rules-of-tax-residency-rk-2026\/\">New Rules for Determining Tax Residency in Kazakhstan Starting in 2026<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\"><em>Prepared by: Moldir Mukhtar<\/em><\/p>\n<p style=\"text-align: right;\"><em>Business Development Specialist<\/em><\/p>\n<p style=\"text-align: right;\"><em>FChain Kazakhstan<\/em><\/p>\n<p style=\"text-align: right;\"><em>March <\/em><em>19<\/em><em>, 2026<\/em><\/p>\n<p style=\"text-align: center;\"><strong>\ud83d\udce9<\/strong><strong> almaty@f-chain.com<br \/>\n<\/strong><strong>\ud83d\udcf1<\/strong><strong> WhatsApp: +7 771 214 1820<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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.<\/p>\n","protected":false},"author":6,"featured_media":50936,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[23,24],"tags":[],"class_list":["post-50935","post","type-post","status-publish","format-standard","hentry","category-feautured-post","category-news-ribbon"],"acf":[],"_links":{"self":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/50935","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/comments?post=50935"}],"version-history":[{"count":1,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/50935\/revisions"}],"predecessor-version":[{"id":50939,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/50935\/revisions\/50939"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/media\/50936"}],"wp:attachment":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/media?parent=50935"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/categories?post=50935"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/tags?post=50935"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}