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
In general, foreign citizens and foreign legal entities (as well as Kazakhstan legal entities with foreign participation) have the same rights and bear the same obligations as Kazakhstan citizens and Kazakhstan legal...more
Individuals not resident in Kazakhstan are subject to taxation on certain Kazakhstan-source income. This Insight provides information on what income is taxable, what exemptions apply, and the general taxation procedure, and...more