Doing business in Kazakhstan
An overview of tax rules in Kazakhstan
The most significant taxes in Kazakhstan are as follows:
- Individual income tax
- Social tax
- Corporate income tax
- Withholding tax
- Value-added tax
- Subsoil use taxes
- Tax administration
There are a number of other less significant taxes such as asset tax, land tax, payments for use of various resources such as radio frequencies, environmental taxes and a number of taxes on “subsurface users,” i.e. oil, gas and mining companies.
It is important to perform a thorough review of any proposed business activity to determine the actual list of taxes that apply to it.