The Department of State Revenue for Kostanay region, together with the Atameken Chamber of Commerce and Industry, is holding a series of seminars on the changes coming into force under the new Tax Code. The next seminar was held on September 16, 2025. The theme of the event is "Taxation of non—residents". The speaker was Askar Yerdenov.
What was discussed at the seminar:
The concept of a non-resident and the types of income taxable at the source of payment.
Obligations of non-residents to tax agents when working with residents of the Republic of Kazakhstan.Changes from 2026 for non-residents:
Changes have been made to the terms used in international taxation. The term "royalty" has now been supplemented with software version update services. At the same time, services for correcting errors and defects that do not lead to software development will not be subject to royalties and are not subject to taxation.The concept of "know-how" is also legally fixed and a definition of a recruiting service is given.Changes in taxation of income of non-residents
Starting in 2026, information processing, advertising, design and recruitment services, regardless of the location, will be taxed at a rate of 20%.Changes in the rates of dividends and salaries of foreigners
Dividends. If a non-resident owns at least 25% of the capital of a legal entity, then his income within 230,000 times the MCI (in 2025 - 904 360,000 tenge) is taxed at a rate of 5%, and above that - at a rate of 15%.
Wages. Income of non-residents up to 8,500 times the MCI (in 2025 - 33,422,000 tenge) is taxed at a rate of 10%, and above that - at a rate of 15%.
The interest rate on loans. The rate has been reduced from 15% to 10%.
Note that retro bonuses paid when selling goods are now classified as marketing services and are taxable.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1069303?lang=kk