From January 1, 2026, the new Tax Code of the Republic of Kazakhstan (Law №214-VIII dated 18.07.2025) came into force, introducing significant changes in the taxation of non-residents.

1. New Withholding Tax Rates

According to Article 682:

Dividends to a person owning ≥25% of a resident company’s capital:
— 5% for amounts up to 230,000 MCI
— 15% for the excess

10% for:
— interest on loans and borrowings
— debt securities
— gambling and betting winnings

15% for:
— dividends
— fees/compensation
— royalties
— capital gains

20% for:
— non-resident income under civil contracts
— other income (without deductions)

2. Progressive PIT Scale for Non-Residents

According to Articles 692 and 693:

Progressive tax rates introduced for:
— employees who are non-residents
— foreigners and stateless persons sent by foreign companies
Rates:

10% – income up to 8,500 MCI

15% – on the excess

3. Dividend Exemption Removed

Previously (Art.646) exemption applied for shares held ≥3 years.

As of 2026, this exemption is eliminated.

4. New Taxation Procedure for Labor Immigrants

Labor immigrant non-resident income consists of:
1️.Minimum taxable income – 40 MCI per month
2️.Income above minimum, if any

When calculating the excess, deduction of 14 MCI per month applies.

Deadlines

Income declaration – by July 1 of the following year

Tax on the excess – within 10 days after filing the declaration

Tax on minimum income – before receiving or renewing work permit

The new rules aim to increase transparency and strengthen control over non-residents’ income in Kazakhstan.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1180340?lang=kk