overview of legislation and its application

kazakhstan tax legislation


Kazakhstan tax legislation is yet dynamic. Tax Code of RK introduces changes effective from the first date of every new year, and more than once per year. Hereby we will review taxes, payments and contributions payable by Kazakhstan resident persons, and how are they calculated and may relate to different entities.    

Taxes, payments and contributions in Kazakhstan in Y2022

Code of the Republic of Kazakhstan On taxes and other obligatory payments to the budget ("Tax Code of RK") as of 01.01.2022 defines the following taxes:
  1. Corporate Income Tax (CIT)
  2. Personal Income Tax (PIT)
  3. Value Added Tax (VAT)

January 3, 2022
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TAX CODE OF RK.

SECTION 8. PERSONAL INCOME TAX (PIT)

Article 319. Annual income of an individual

1. The annual income of an individual consists of income subject to receipt (received) by this person in the Republic of Kazakhstan and outside it during the tax period, in the form of income subject to taxation:

  1. at the source of payment;
  2. an individual independently.

2. Not considered as income of an individual:
1) compensation payments to employeesin cases where their work

January 26, 2022

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