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Taxation of Income from Capital Gains Under New Tax Code of Kazakhstan

Anticipated to be finalized and adopted in July 2025, the new tax reforms for Kazakhstan would go into effect in January 2026. This LawFlash summarizes the taxation of income from capital gains when selling shares and...more

Taxation of Dividends Received by Non-Residents in Kazakhstan Starting 2026

Kazakhstan will soon adopt a new tax code, with the bill currently in Parliament. It is expected that the new tax code will be adopted this year and come into force beginning 2026. This LawFlash summarizes the general...more

Kazakhstan Stock Exchange: Significant Change to Taxation of Dividends on Certain Shares

The rules for taxation of dividends in respect of shares that are included in the official listing of a stock exchange in Kazakhstan will significantly change as of 1 January 2023....more

International Technological Park ‘Astana Hub’—How to Join & the Privileges Provided

The International Technological Park “Astana Hub”—created in Kazakhstan in 2018—aims to create an environment for the implementation of industrial and innovative activities in the information technology sphere. This Insight...more

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