Published: 15.07.2026
A new Tax Code has been in force in Kazakhstan since 1 January 2026, changing the taxation of non-residents. New rates and calculation procedures apply to non-resident employees and certain other categories, including progressive personal income tax rates for some types of income.
According to the source, the tax burden and calculation procedure for non-residents now depend on the type of income and the worker’s status. Non-resident employees are subject to a 10% personal income tax rate up to the applicable threshold and 15% on the excess, while income under civil-law contracts and certain other income is taxed at 20% without deductions. Labour immigrants must pay tax on the minimum taxable income before obtaining or extending a permit and must also file an annual income and property declaration. This is particularly relevant for foreigners planning to work in Kazakhstan because taxation affects take-home income and permit-related compliance; they should account for these rules before relocating and signing a contract.