Kazakhstan: Income Tax

Subscribe

Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Dividends And Beneficial Ownership Of Income (Video)

On February 18, 2026, at the BEPS Academy, Ravil Kassilgov and Rustam Vakhitov analyzed a recent court case on defending the actual right to income when paying dividends to the Netherlands.

KP

KP Disputes

Part I Astana Hub And IT Park Uzbekistan: Tax Benefits, Resident Registration, And Startup Support

Central Asia's technological landscape is being rapidly transformed by two flagship innovation ecosystems: Astana Hub in Kazakhstan and IT Park Uzbekistan in Uzbekistan.

U

Unicase Law Firm

Kazakhstan's New Tax Code: Key Updates In International Taxation

Effective from 1 January 2026, Kazakhstan's new Tax Code introduces a series of material reforms across the tax and budget framework.

U

Unicase Law Firm

Правила Подтверждения Освобождения От КПН В Астана Хаб

В настоящее время рассматривается проект Правил подтверждения соответствия уча&#

GI

GRATA International

Специфика применения соглашений об избежании двойного налогообложения в Казахстане

GI

GRATA International

Specifics Of Application Of Double Taxation Treaties In Kazakhstan

GI

GRATA International

Обзор судебной практики по вопросу возврата суммы превышения НДС

GI

GRATA International

Процедура взаимного согласования с иностранным государством как механизм защиты в налоговых спорах

KP

KP Disputes

Вступили в силу изменения в Кодекс об административных правонарушениях

GI

GRATA International

Legal Aspects Of Real Estate Transactions In Kazakhstan

Kazakhstan Real Estate

GI

GRATA International

Proposed Regulations Provide Guidance Regarding Certain Aspects Of Spinoffs And Reorganizations

AO

A&O Shearman

Обзор Судебной Практики Верховного Суда РК Об Определении Подсудности При Обжаловании Электронных Документов

GI

GRATA International

Review Of The Judicial Practice Of The Supreme Court Of The Republic Of Kazakhstan On The Refund Of Overpaid Non-resident Income Tax On Royalties

GI

GRATA International

Налоговые последствия банкротства в Казахстане

GI

GRATA International

Five New Hydropower Plants Are Planned In Zhetysu Region: 68 Energy Projects Scheduled Across Kazakhstan

Kazakhstan Energy

U

Unicase Law Firm

Artificial Intelligence And Copyright: How Kazakhstan's New Law Is Changing The Rules Of The Game

GI

GRATA International

Arbitration Clause: A Shield Or A Delayed Trap?

Kazakhstan Litigation

U

Unicase Law Firm

Dividends And Beneficial Ownership Of Income (Video)

KP

KP Disputes

Дивиденды И Фактическое Право На Доход (Video)

KP

KP Disputes

Pillar 2 In Kazakhstan

On 04 July 2024 a draft of the Ruling of the Government of the Republic of Kazakhstan ‘On signing of the Multilateral convention to facilitate the implementation...

GI

GRATA International

Обзор: Pillar 2 В Казахстане

04 июля 2024 года на сайте открытых нормативно-правовых актов[1] был опубликован проект По&#

GI

GRATA International

Alert: The Procedure For Recognizing Tax Residency Certificates Between Kazakhstan And Uzbekistan Will Be Simplified

On 02 July 2024 the Government published a draft resolution «On the Draft Law of the Republic of Kazakhstan «On the Ratification of the Agreement in the Form of an Exchange of Notes...

GI

GRATA International

Обзор Решения Апелляционной Комиссии Министерства Финансов По Налоговому Спору

24 ноября 2023 года Апелляционная комиссия при Министерстве финансов Республики Казах&

GI

GRATA International

Обзор Постановления Верховного Суда Казахстана По Налоговому Спору

GI

GRATA International

Review Of The Ruling Of The Supreme Court Of Kazakhstan On A Tax Dispute

GI

GRATA International

Обязательное Декларирование С 2024 Года «об Активах И Обязательствах» Для Руководителей, Владельцев Бизнеса И Их Супругов

Kazakhstan Finance

GI

GRATA International

Всеобщее декларирование в Казахстане

GI

GRATA International

Universal Declaration In Kazakhstan

GI

GRATA International

A Draft Of The Rules On Determination Of The Digital Assets Value

Kazakhstan Technology

GI

GRATA International

Options In Transactions Involving Shares In Limited Liability Partnerships In The Republic Of Kazakhstan

U

Unicase Law Firm

Опционы При Заключении Сделок С Долями Товариществ С Ограниченной Ответственностью В Республике Казахстан

U

Unicase Law Firm

Changes In The Tax Code Of The Republic Of Kazakhstan

GI

GRATA International

Изменения В Налогообложении Цифрового Майнинга В Казахстане

GI

GRATA International

Options In Transactions Involving Shares In Limited Liability Partnerships In The Republic Of Kazakhstan

The topic of options in transactions with partnership interests and their enforceability is becoming more and more relevant due to the growth of foreign investments in the country.

U

Unicase Law Firm

Опционы При Заключении Сделок С Долями Товариществ С Ограниченной Ответственностью В Республике Казахстан

Тема опционов при заключении сделок с долями товариществ и их исполнимости станов

U

Unicase Law Firm

Changes In The Tax Code Of The Republic Of Kazakhstan

The law on the amendments to the Tax Code of the Republic of Kazakhstan was published on 22 December 2022. Below you may find the most significant amendments introduced by this law.

GI

GRATA International

Изменения В Налогообложении Цифрового Майнинга В Казахстане

Настоящий обзор освещает последние изменения...

GI

GRATA International

Изменения В Налоговом Кодексе Республики Казахстан

GI

GRATA International

Agreement To Improve International Tax Compliance

At present, the Parliament of the Republic of Kazakhstan considers a law on ratification of the Agreement between the Government of the Republic of Kazakhstan and the Government of the United States of America...

GI

GRATA International

Соглашение О Совершенствовании Международной Налоговой Дисциплины

В настоящее время, на рассмотрении в Парламенте Республики Казахстан находится за

GI

GRATA International

Bankruptcy vs. Liquidation

Bankruptcy vs. Liquidation

Kazakhstan Insolvency

U

Unicase Law Firm

Kazakh Approach To The Taxation Of Foreign Companies Engaged In E-Commerce And E-Services

In January 2022, Kazakhstan introduces the obligation on the VAT payment by foreign companies that are engaged in e-commerce with goods or provide e-services to individuals.

GI

GRATA International

Казахстанский подход к налогообложению иностранных компаний, осуществляющих электронную торговлю или оказание услуг в электронной форме

GI

GRATA International

Оффшорный Сбор В Казахстане: От Исчисления До Уплаты

GI

GRATA International

Offshore Tax In Kazakhstan: From Calculation To Payment

GI

GRATA International

Investment Tax Credit

GI

GRATA International

Подход Казахстанских Налоговых Органов К Освобождению От Налога На Дивиденды

GI

GRATA International

Инвестиционный Налоговый Кредит

GI

GRATA International

Специальный Налоговый Режим Розничного Налога 3%

GI

GRATA International

Key Changes In The Legislation For 2020 - 2021

Kazakhstan Strategy

U

Unicase Law Firm

Утвержден Новый Инструмент Для Привлечения Инвестиций В Казахстане

Kazakhstan Strategy

U

Unicase Law Firm

New Instrument Of Attracting Investments Launches In Kazakhstan

Kazakhstan Strategy

U

Unicase Law Firm

Special Retail Tax Regime Of 3%

GI

GRATA International

The Kazakh Tax Authorities Approach Towards The Dividends Tax Exemption

GI

GRATA International

Продлено Освобождение По Социальным Платежам С ФОТ

GI

GRATA International

Проблемы Отнесения На Вычеты Расходов По Услугам Перевозки

GI

GRATA International

Важное О Порядке Применения Каникул По Зарплатным Налогам

Kazakhstan Employment

GI

GRATA International

See more

Latest Videos

See more

Dividends And Beneficial Ownership Of Income (Video)

KP

KP Disputes

How To Choose Between Mainland And Free Zone Structures Based On Tax And Compliance Frameworks

IMC Group

Legal Podcast Episode No 2 ( MSME ) (Video)

IL

IndiaLaw LLP

Limitation Period For Issuing A Notice U/s 148 Of The Income Tax Act, 1961 For AYs Upto 2021 (Video)

SL

Shraff Legal Advocates

It Depends – Can I access small business duty relief in Queensland in relation to the restructure of my business?

CG

Cooper Grace Ward

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More