# Kazakhstan

 Country code: KZ · Currency: KZT · Language: Kazakh

**Pros**
- Low flat income tax rates and competitive corporate taxation for business growth.
- Legal protection through English common law jurisdiction within the special financial zone.
- Strategic geographic position as a central hub for trans-Eurasian trade and logistics.

**Cons**
- Pervasive corruption and systemic bribery with negative impact on operations and legal certainty.
- Dominant state presence in key industries with limitation of private competition and market entry.
- Restricted political liberties and potential for sudden social instability or civil unrest.

Long story short: In Kazakhstan, you can set up a company in a few days from your couch, with a flat 10% income tax and an administration that has genuinely gone digital.

The flip side: the banking system has been through several crises and tenge devaluations, so don't keep all your cash sitting there. Officials and police still know how to ask for a little something on the side.

Besides that: mountains thirty minutes from Almaty, hearty food built around mutton and plov, and real safety in the business districts.

## Will your income be taxed?

Long story short: YES, BUT LIGHTLY.
**Kazakhstan** keeps income tax low (**15%** at the top), but its definition of tax residence has *long arms*: hang around too long, park your economic life here, and the net closes.

The bill stays small; the leash is real.

**01.1 Income tax**

| Metric | Value | Detail |
| --- | --- | --- |
| Personal income tax | 10 → 15% | progressive · 2 brackets |

| Bracket (USD) | Rate |
| --- | --- |
| 0 – 79,591 | 10% |
| 79,591 + | 15% |

**01.2 Tax residence test**

_A single active rule is enough to make you tax-resident._

| Metric | Value | Detail |
| --- | --- | --- |
| 183-day rule | exists here |  |
| Economic interest | exists here |  |
| Family centre | exists here |  |
| Habitual abode | exists here |  |
| Extended-stay test | does not exist here |  |

## Will your wealth be taxed?

Long story short: YES, BUT LIGHTLY.
**Kazakhstan** takes a light trim on capital gains (**15%** at the top), with no annual wealth levy and no inheritance regime.

Your portfolio compounds with barely any friction; the state only shows its face when you sell. And even then, politely.

**02.1 Investment income**

| Metric | Value | Detail |
| --- | --- | --- |
| Capital gains | 15% | progressive |

| Bracket (USD) | Rate |
| --- | --- |
| 0 – 79,591 | 10% |
| 79,591 + | 15% |

| Metric | Value | Detail |
| --- | --- | --- |
| Dividend tax | 15% | progressive |

| Bracket (USD) | Rate |
| --- | --- |
| 0 – 498 | 5% |
| 498 + | 15% |

| Metric | Value | Detail |
| --- | --- | --- |
| Interest income | 15% | progressive |

| Bracket (USD) | Rate |
| --- | --- |
| 0 – 79,591 | 10% |
| 79,591 + | 15% |

**02.2 Wealth & estate**

| Metric | Value | Detail |
| --- | --- | --- |
| Wealth tax | NONE | no annual wealth tax · no real-estate wealth tax · no net-worth assessment |
| Inheritance system | NONE | no estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply. |

**02.3 Crypto**

| Metric | Value | Detail |
| --- | --- | --- |
| Crypto · tax regime | FLAT TAX | Rate: 10% · Digital assets are classified as property. Residents pay a 10% flat tax on capital gains (sale price minus purchase price). A significant exemption exists for gains realized on exchanges licensed within the Astana International Financial Centre (AIFC), which are tax-exempt until January 1, 2027. While the 2023 Law on Digital Assets restricts legal circulation to AIFC platforms, gains from non-AIFC platforms remain subject to the 10% rate. Crypto-to-crypto swaps are considered taxable realization events. |
| Crypto-to-crypto | TAXABLE | each swap counts as a disposal — gains realised at every trade |
| FATF travel rule | NOT SIGNED | no information-sharing obligation on VASP transfers |

## Easy to run a company there?

Long story short: YES, BUT TAXED.
Corporate tax in **Kazakhstan** lands at a *moderate* **20%**, no IP-box to soften it. Standard accounting, VAT at **16**, the usual dose of paperwork. Nothing to celebrate, nothing to flee.

**03.1 Rates**

| Metric | Value | Detail |
| --- | --- | --- |
| Corporate tax | 20% | flat · +15% branch profits tax for non-resident legal entity's PE |
| VAT standard rate | 16% | 4 distinct tiers in force |

| VAT family | Category | Rate |
| --- | --- | --- |
| Food & drink | food | 16% |
| Food & drink | non-alcoholic | 16% |
| Food & drink | alcohol | 16% |
| Print media | books | 16% |
| Print media | ebooks | 16% |
| Print media | newspapers | 10% |
| Culture | cultural events | 16% |
| Culture | cinema | 16% |
| Culture | theatre | 16% |
| Culture | museums | 16% |
| Culture | sports | 16% |
| Transport | public transit | 16% |
| Transport | rail | 0% |
| Transport | air | 0% |
| Hospitality | hotels | 16% |
| Hospitality | restaurants | 16% |
| Hospitality | takeaway | 16% |
| Health | pharma | 5% |
| Health | medical dev. | 5% |
| Energy | electricity | 16% |
| Energy | natural gas | 16% |
| Energy | district heat. | 16% |
| Energy | domestic fuel | 16% |
| Utilities | water | 16% |
| Utilities | waste | 16% |
| Clothing | kids clothing | 16% |
| Digital & telecom | digital | 16% |
| Digital & telecom | telecom | 16% |
| Digital & telecom | broadcast | 16% |
| Construction | construction | 16% |
| Construction | social housing | 16% |
| Agriculture | farm inputs | 16% |
| Agriculture | animal feed | 16% |
| Personal services | funeral | 16% |
| Personal services | hairdressing | 16% |

**03.2 Regime & registry**

| Metric | Value | Detail |
| --- | --- | --- |
| IP Box · Patent Box | NONE | no IP regime · IP income taxed under standard corporate rules |
| Misuse of corporate assets | NO CRIMINAL | no criminal liability · In Kazakhstan, criminal liability for 'Abuse of Power' (Article 250 of the Criminal Code) or 'Embezzlement' (Article 189) requires 'significant harm' to the organization or third parties. If a sole shareholder-director uses funds from a solvent company, the law generally considers there to be no injured party, as the owner cannot 'steal' from an entity they entirely control without harming creditors. Such actions are typically treated as tax violations (unreported dividends) or civil breaches rather than criminal offenses. |
| Shareholders privacy | PUBLIC | National Register of Business Identification Numbers (GBD UL) |
| Directors privacy | PUBLIC | National Register of Business Identification Numbers (GBD UL) |

**03.3 Incorporation cost**

_In this country, the most standard company form is called Товарищество с ограниченной ответственностью (ТОО) (Limited Liability Partnership (LLP)). The costs below are for incorporating a company in its simplest form, for reference only._

| Metric | Value | Detail |
| --- | --- | --- |
| Professional Incorporation & Legal Support (Foreigner Package) | USD 1,732 |  |
| C5 Business Immigrant Visa & Mandatory Medical Examination | USD 216 |  |
| Notary Fees and Document Translation (Passport, Articles of Association) | USD 130 |  |
| Corporate Seal and Electronic Digital Signature (EDS) Setup | USD 32 |  |
| State Registration Fee (Exempt for Small/Medium Businesses) | USD 0 |  |
| Total | USD 2,111 |  |

## A good fit for a holding?

Long story short: YES.
**Kazakhstan** pairs a *moderate* treaty network (**40** signed) with a *full participation exemption* (**100%** on qualifying dividends and gains).

A perfectly honest holding base: not the NL/LU/SG first division on treaty count, but the pipes don't leak.

**04.1 Substance & exemptions**

| Metric | Value | Detail |
| --- | --- | --- |
| Territorial · individuals | WORLDWIDE | worldwide income taxation regardless of source |
| Territorial · corporates | WORLDWIDE | worldwide corporate taxation |
| Participation exemption | 100% | no minimum threshold · no holding period |
| CFC rules | APPLY | A foreign entity is classified as a controlled foreign company if a domestic entity holds at least 25% of its shares or exercises control, and the foreign entity is either taxed at an effective rate below 10% or is based in a jurisdiction on the government's restricted list. |

**04.2 Withholding tax · non-resident**

| Metric | Value | Detail |
| --- | --- | --- |
| WHT · dividends | 15% | non-resident outbound |
| WHT · interest | 15% | non-resident outbound |
| WHT · royalties | 15% | non-resident outbound |
| Tax-haven WHT | 20% | penalty rate · blacklisted destinations |

**04.3 Treaty network**

| Metric | Value | Detail |
| --- | --- | --- |
| Treaties signed | 39 | active |
| Treaties pending | 1 | in negotiation |

## Easy to come and go?

Long story short: SOME.
**Kazakhstan** taxes your worldwide income while you're resident, but at least the exit is free: *no exit tax* on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

**05.1 Exit & dual nationality**

| Metric | Value | Detail |
| --- | --- | --- |
| Exit tax | NONE | no triggers active · residence change tax-free · no deemed-disposal mechanism |
| Dual citizenship | FORBIDDEN | naturalisation requires renouncing existing citizenship |

**05.2 Citizenship paths**

| Metric | Value | Detail |
| --- | --- | --- |
| Residence | 5 years | available path to naturalisation |
| Marriage | 3 years | available path to naturalisation |
| Birth | — | not available |
| Descent | — | not available |
| Investment | — | not available |

## Is your money watched?

Long story short: YES, CLOSELY.
**Kazakhstan** signed *every exchange framework that matters* and runs a *public corporate registry*. Whatever you do here (earn, hold, structure) is reported, searchable, or both.

Your money is watched from every angle; if discretion is part of your plan, this isn't your jurisdiction.

**Multilateral reporting frameworks — 3/9 active · 3 pending**

| Item | Status | Detail |
| --- | --- | --- |
| CRS | Signed | 2020 |
| CARF | None | — |
| FATCA | In force | 2014 |
| MLI | In force | 2020 |
| BEPS | Signed | — |
| MAAC | In force | 2015 |
| GLOBAL FORUM | Signed | — |
| EOIR | None | — |
| CRYPTO TRAVEL RULE | None | — |

## Is it blacklisted?

Long story short: NO.
**Kazakhstan** sits on no major blacklist, though it's *outside* the FATF club.

Some counterparties will run a bit of extra due diligence out of habit, but there's no formal stigma: you won't get hassled for dealing with it.

**Blacklist exposure — Clear everywhere**

| Item | Status | Detail |
| --- | --- | --- |
| EMBARGO | Clear | un / us / eu sanctions |
| FATF | Clear | grey / black list |
| EU | Clear | non-cooperative list |
| FRANCE | Clear | ETNC list |
| SPAIN | Clear | tax-haven list |
| PORTUGAL | Clear | favourable regimes |
| BRAZIL | Clear | low-tax list |

## Do you feel free there?

Long story short: NO.
Press freedom in **Kazakhstan** is *locked down* (RSF rank **\#141**). Independent media and civic space operate under pressure (when they operate at all), and that kind of grip usually spills over into economic life too.

Small mercy: crypto isn't formally banned.

**08.1 Press freedom**

| Metric | Value | Detail |
| --- | --- | --- |
| Press freedom · RSF index | 141/180 | score 39 · ↑ 1 rank year-on-year |

Central bank digital currency

    Program Status Cross-border Sources     Digital Tenge

The NBK's motivation behind its wholesale engagement is to explore benefits and risks of a wholesale CBDC.

National Bank of Kazakhstan

   PILOT   —   [announce →](https://primeminister.kz/ru/news/remont-dorog-pri-realizacii-novyx-proektov-budut-finansirovatsia-cerez-cifrovoi-tenge-30760 "Announcement")

 programs 1

## Connected to the world?

Long story short: POORLY CONNECTED.
The two rails that matter are both dead in **Kazakhstan**. *Stripe* won't onboard you, so card payments mean a foreign structure or a local processor with its own rules. *Amazon* doesn't deliver either.

Some secondary services run (**5/11**), but for an online business this is swimming against the current.

**Accept payments — 3/6 available**

| Item | Status | Detail |
| --- | --- | --- |
| Stripe | Not available | card payments |
| PayPal | Available | wallet payments |
| Adyen | Available | enterprise psp |
| Mollie | Not available | eu payments |
| GoCardless | Not available | direct debit |
| Paddle | Available | merchant of record |

**Bank and move money — 1/3 available**

| Item | Status | Detail |
| --- | --- | --- |
| Wise | Available | multi-currency |
| Revolut | Not available | personal banking |
| Revolut Business | Not available | business banking |

**Buy and sell on Amazon — 1/2 available**

| Item | Status | Detail |
| --- | --- | --- |
| Amazon | Not available | consumer delivery |
| Amazon Seller | Available | marketplace selling |

  SEE ALSO## Other jurisdictions worth comparing

Picked by similarity of strategic profile to Kazakhstan. No editorial ranking — neighbours in the same scoring space.

  PROFILE-ADJACENT Same shape, comparable overall friction.

 [   Ukraine UA  → ](https://stateless.sx/en/country/ua) [   Rwanda RW  → ](https://stateless.sx/en/country/rw) [   Indonesia ID  → ](https://stateless.sx/en/country/id)

  NOTABLY MORE FAVORABLE Same family of strategies, higher total score.

 [   Greece GR  → ](https://stateless.sx/en/country/gr) [   Kosovo XK  → ](https://stateless.sx/en/country/xk) [   Slovakia SK  → ](https://stateless.sx/en/country/sk)

  NOTABLY LESS FAVORABLE Same family of strategies, lower total score.

 [   Faroe Islands FO  → ](https://stateless.sx/en/country/fo) [   India IN  → ](https://stateless.sx/en/country/in) [   Senegal SN  → ](https://stateless.sx/en/country/sn)