This LawFlash summarizes the taxation of royalties in accordance with the new Tax Code of Kazakhstan that will come into effect in January 2026.
The definition of “royalty” has been slightly modified in the new Tax Code....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
The code includes some key changes in the taxation of dividends, interest, and capital gains....more
On January 1, 2017, amendments affecting individual income tax reporting came into force in the Republic of Kazakhstan. Amendments to the Tax Code of the Republic of Kazakhstan (Tax Code) became effective January 1, expanding...more