Published: 15.07.2026
From 1 January 2026, Kazakhstan introduced new withholding-tax rates for non-residents, including progressive 10% and 15% rates for certain employment income. Labour immigrants must pay tax on a minimum taxable income and any excess, and file an income and property declaration by 1 July of the following year.
According to the sources, tax treatment for foreign workers and labour immigrants now depends on the type and amount of income, and part of the tax must be paid before obtaining or renewing a labour-immigrant permit. This directly affects relocation budgets and employment formalities, since applicants must plan for tax payments and a later declaration. The change is especially relevant to non-residents, employees of foreign companies and foreigners working under contracts or permits. Anyone relocating for work should account for these rules before signing an employment agreement or estimating net income.