News & Analysis as of September 2, 2025

Income Taxes › Kazakhstan

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Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -

Investment Opportunities and Regulatory Framework in Kazakhstan

Morgan Lewis on 3/27/2025

The Republic of Kazakhstan, having vast reserves of natural resources and being located at the intersection of Europe and Asia, competes for investments in the region. As such, and as laid out in this article, the government...more

Dividend Taxation in Kazakhstan: Additional Condition to Apply Double Tax Treaty

Morgan Lewis on 4/12/2023

Recent changes to the Kazakhstan Tax Code introduced an additional condition for applying a double tax treaty when paying dividends in Kazakhstan. To illustrate the current regime, consider the following scenario wherein...more

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

Morgan Lewis on 7/25/2022

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

Potential Changes to Taxation of Dividends in Kazakhstan

Morgan Lewis on 1/27/2022

During an address to the Parliament’s Mazhilis on 11 January 2022, the president of Kazakhstan instructed the respective state bodies to “secure a strict monitoring, inspection, and control of all transactions and persons who...more

Rules on Controlled Foreign Corporations in Kazakhstan May Change

Morgan Lewis on 10/5/2020

The Kazakhstan Tax Code may change so that controlled foreign corporation rules will not apply to foreign persons that are residents of countries having a double tax treaty with Kazakhstan. Kazakhstan residents (both...more

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

Morgan Lewis on 4/29/2020

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

An Overview of Taxation on Nonresident Individuals in Kazakhstan

Morgan Lewis on 11/20/2019

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

Kazakhstan Proposes to Amend Tax Laws on Controlled Foreign Corporations

Morgan Lewis on 2/27/2019

An important update to the Controlled Foreign Corporations (CFC) regime, which is expected to be adopted in March, is being considered in Kazakhstan to narrow the scope of the CFC rules temporarily....more

More Items Subject to Individuals’ Mandatory Tax Reporting in Kazakhstan

Morgan Lewis on 4/21/2017

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

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Income Taxes › Kazakhstan

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