The income of a labor immigrant who is a non-resident and has concluded an employment contract based on a labor immigrant permit consists of the following components:

1) The amount of the minimum taxable income — equal to 40 times the Monthly Calculation Index (MCI) effective on January 1 of the relevant financial year, for each month of performing work or providing services;

2) The amount exceeding the minimum taxable income, payable under the employment contract for the same period — if such excess exists.

The taxable amount of income of a labor immigrant – non-resident in the form of excess is determined as follows:

Income received from performing work or providing services for each month of activity:

minus

the minimum taxable income for the same period;

minus

an amount equal to 14 times the MCI effective on January 1 of the relevant financial year for each month of performing work (or providing services) for the same period.

       Calculation of Individual Income Tax (IIT) Labor immigrants calculate individual income tax independently:

1) On the minimum taxable income — at the rate equal to 4 times the MCI effective on January 1 of the relevant financial year for each month of performing work (or providing services);

2) In the income and asset declaration, on the amount of income exceeding the minimum taxable income for the same period — by applying the tax rate established in subparagraph 1) of Article 363 of the Tax Code.

      Payment of Individual Income Tax IIT calculated by the labor immigrant – non-resident on the minimum taxable income must be paid before obtaining or extending the labor immigrant permit, at the place of residence of the non-resident labor immigrant.

IIT calculated on the excess taxable income for the tax period must be paid by the labor immigrant – non-resident no later than ten calendar days after the deadline for submitting the income and asset declaration, at the place of residence.

      It is important to note that if the amount of IIT paid on the minimum taxable income exceeds the IIT calculated for the reporting tax period, this excess is not considered an overpayment and is not subject to refund or offset.

A labor immigrant – non-resident must submit an income and asset declaration if the amount of individual income tax calculated exceeds the amount of IIT paid on the minimum taxable income.

The declaration must be submitted to the tax authority at the place of residence no later than July 1 of the year following the reporting tax period.

If a labor immigrant – non-resident leaves Kazakhstan during the tax period, the declaration must be submitted before the date of departure from the Republic of Kazakhstan.

Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1125444?lang=kk