Tax residency
Can I get tax residency without getting an investor visa/temporary residence permit?
To be able to reside in Kazakhstan without any restrictions, you should obtain an investor visa or temporary residence permit
How can I apply for Tax Residency?
You need to stay within the territory of the Republic of Kazakhstan for at least 90 calendar days (including days of arrival and departure) in any consecutive twelve-month period ending in the current tax period.
After you pay 7000 MCI (1 MCI is KZT 3,450 in 2023) to the state budget, you must submit the full package of required documents to the tax authority in Kazakhstan with the tax application for confirmation of residency
What is the tax regime in Kazakhstan?
PIT – 10%
VAT – 12%
CIT – 20%
Kazakhstan residents are taxed on their worldwide income, however, if the person obtained tax residency under the Programme, the person is exempted from taxes on worldwide income and the income derived from investing in AIFC instruments.
Besides, individuals are considered residents for tax purposes if they are present in the country for not less than 183 days in any consecutive 12-month period ending in the current tax year. Under the Programme, the resident must be present in the country not less than 90 days in any consecutive 12-month period ending in the current tax year
What is MCI?
The monthly calculation index (MCI) for calculating benefits and other social payments, as well as the application of penalties, taxes and other payments is determined yearly in accordance with the legislation of the Republic of Kazakhstan.
MCI for 2024 is KZT 3,692