TAX GUIDE KAZAKHSTAN 2025

In this guide, we have attempted to summarize and review the key elements of the Kazakhstani tax system: the essence and fundamentals of the «most common» taxes such as corporate income tax, VAT, payroll taxes and contributions, and taxation of non-residents. We have also included our high- level comments on permanent establishment (PE) and Transfer Pricing principles, since they have a significant impact on the tax activities that any legal entity must bear in Kazakhstan.