Principal taxes include:

  • corporate income tax, including branch profits tax, capital gains tax and withholding taxes
  • personal income tax
  • value-added tax (VAT)
  • excise tax
  • rent tax on exported crude oil and natural gas liquids
  • taxes and special payments by subsurface users
  • social tax (payroll tax)
  • land tax
  • tax on transport vehicles
  • property tax.

For imported products, value-added tax (VAT) of 12 per cent is levied at the border. Additional excise duties apply for tobacco, alcoholic beverages, petroleum and cars.

Other taxes in Kazakhstan include:

  • 10 per cent personal income tax for residents
  • five to 20 per cent income tax for non-residents
  • 11 per cent ‘social insurance’ payroll tax is levied on employers
  • corporate income tax is 20 per cent for both residents and non-residents.

Non-residents that do not have a permanent establishment in Kazakhstan are subject to Kazakhstan withholding tax on Kazakhstan source income. This is broadly defined to include any income from activity in Kazakhstan.

There are no treaties on double taxation between Australia and Kazakhstan.