Starting from 2026, it is no longer necessary to confirm tax residency within the country: What employers and citizens need to know Starting from January 1, 2026, along with the new Tax Code, changes came into force that directly concern the confirmation of the tax residency status of individuals. The main innovation is that the state service for issuing a certificate of tax residency is now provided exclusively for use outside the Republic of Kazakhstan. Who now determines the status of a resident?
From this year, the duty to determine the tax resident status is assigned to the tax agent - the employer or other person paying the income. The basis is Article 222 of the Tax Code.
An individual is recognized as a tax resident of Kazakhstan if at least one of the two conditions is met:
it is permanently in the country;
its center of vital interests is in Kazakhstan.
Permanent residence is considered to be staying in the country for at least 183 calendar days in any consecutive 12-month period (including days of entry and exit).
The center of vital interests is recognized as being in Kazakhstan if three criteria are met simultaneously: having a citizenship of the Republic of Kazakhstan, a residence permit or a residence authorization; residing in the country of the spouse (spouses) and (or) close relatives; having real estate in Kazakhstan that is available for living.
If a person meets the specified conditions, they are recognized as a tax resident, and the tax agent determines this status independently, without requesting a certificate from the authorized authorities.
What about tax deductions?
The Tax Code retains the right of individuals to apply deductions when determining their taxable income.
Starting from January 1, 2026, a basic tax deduction of 30 times the monthly calculation index (MCI) for each calendar month has been introduced, but not exceeding 360 times the MCI per year. It is applied to the income of a tax resident when calculating individual income tax.
The procedure for applying deductions by a tax agent is established by Article 343 of the Tax Code. For reference: in 2025, 477 taxpayers applied to the Department of State Revenue for the Kostanay Region to confirm their tax residency. Starting from 2026, the need to obtain this document for domestic use has been eliminated.

DGR for the Kostanay Region

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1174569?lang=kk