Kazakhstan public holidays 2026, VAT rate and tax data
Kazakhstan: VAT rate 16% since 1 Jan 2026; 14 public holidays in 2026 (next: День Независимости / Independence Day, 16 Dec 2026); corporate tax rate 20%; minimum wage 85000 KZT/month; policy interest rate 16.25%; inflation rate (CPI) 9.3%.
12 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency KZT.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "KZ", "series": "vat", "value": 16, "unit": "percent", "effective_from": "2026-01-01", "last_confirmed": "2026-07-24", "source": { "name": "Налоговый кодекс Республики Казахстан (Кодекс РК от 18 июля 2025 года…", "url": "https://adilet.zan.kz/rus/docs/K2500000214" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"kz","amount":1000}.
Kazakhstan public holidays 2026
14 days in 2026; next: День Независимости / Independence Day on 16 Dec 2026. Official source: Закон Республики Казахстан от 13 декабря 2001 года N 267-II «О праздниках в Республике… · last verified 24 Jul 2026
Fixed by law 7 Confirmed 7
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Новый год / New Year (day 1) | Fixed by law | Закон Республики Казахстан от 13… |
| 2 Jan 2026 Fri | Новый год / New Year (day 2) | Confirmed | Закон Республики Казахстан от 13… |
| 7 Jan 2026 Wed | Православное Рождество / Orthodox Christmas — Labour Code art. 84(5) rest day, not a праздничный день | Confirmed | Закон Республики Казахстан от 13… |
| 8 Mar 2026 Sun | Международный женский день / International Women's Day | Fixed by law | Закон Республики Казахстан от 13… |
| 21 Mar 2026 Sat | Наурыз мейрамы / Nauryz (day 1) | Fixed by law | Закон Республики Казахстан от 13… |
| 22 Mar 2026 Sun | Наурыз мейрамы / Nauryz (day 2) | Fixed by law | Закон Республики Казахстан от 13… |
| 23 Mar 2026 Mon | Наурыз мейрамы / Nauryz (day 3) | Confirmed | Закон Республики Казахстан от 13… |
| 1 May 2026 Fri | Праздник единства народа Казахстана / Kazakhstan People's Unity Day | Fixed by law | Закон Республики Казахстан от 13… |
| 7 May 2026 Thu | День защитника Отечества / Defender of the Fatherland Day | Confirmed | Закон Республики Казахстан от 13… |
| 9 May 2026 Sat | День Победы / Victory Day | Fixed by law | Закон Республики Казахстан от 13… |
| 27 May 2026 Wed | Курбан айт (первый день) / Kurban Ait, first day — Labour Code art. 84(5) rest day, movable | Confirmed | Закон Республики Казахстан от 13… |
| 6 Jul 2026 Mon | День Столицы / Capital City Day | Confirmed | Закон Республики Казахстан от 13… |
| 25 Oct 2026 Sun | День Республики Казахстан / Republic Day — the only национальный праздник art. 2 |
Fixed by law | Закон Республики Казахстан от 13… |
| 16 Dec 2026 Wed | День Независимости / Independence Day | Confirmed | Закон Республики Казахстан от 13… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Kazakhstan value
Rate schedules and breakdowns
Withholding tax rates
5–20% across 9 withholding taxes — no single rate · in force from 2026-01-01 · Official source: Tax Code of the Republic of Kazakhstan of 18 July 2025 No. 214-VIII ZRK… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends | 15 | dividends paid to a non-resident without a permanent establishment in Kazakhstan (standard case, holding below 25%) | 2026-01-01 | Tax Code No. 214-VIII, Art. 682(1)(5)… |
| REDUCED PROGRESSIVE SCALE FOR LARGE SHAREHOLDERS: under Art. 682(1)(6), dividends paid to a person directly or indirectly holding at least 25% of the payer's capital are taxed at 5% on taxable income up to 230,000 monthly calculation indices (MRP, taken as at 1 January of the… | |||||
| interest | Interest on credits (loans) and debt securities | 10 | interest (вознаграждения) on credits, loans and debt securities paid to a non-resident without a permanent establishment | 2026-01-01 | Tax Code No. 214-VIII, Art. 682(1)(7)… |
| NEW RATE FROM 2026: the 2017 Code taxed this interest at 15%; the new Code cuts it to 10% for all non-resident lenders. Interest-type income (вознаграждения) other than on credits/loans and debt securities remains at 15% under Art. 682(1)(5). | |||||
| royalties | Royalties | 15 | royalties paid to a non-resident without a permanent establishment in Kazakhstan | 2026-01-01 | Tax Code No. 214-VIII, Art. 682(1)(5)… |
| The new Code's royalty definition explicitly includes payments for software version updates; pure bug-fixing that creates no new software is not a royalty (per KPMG's commentary on the new Code) - the rate itself is primary. | |||||
| capital-gains | Capital gains | 15 | non-resident income from capital appreciation (прирост стоимости) on disposal of property, shares and participation interests connected with Kazakhstan; collected by withholding at source (mechanics in Art. 687) | 2026-01-01 | Tax Code No. 214-VIII, Art. 682(1)(5)… |
| The former three-year-holding exemption for disposals of shares/participation interests in Kazakhstani companies was abolished by the new Code (limited exceptions remain for certain listed/debt securities). A special 5% rate applies until 1 January 2029 to gains on… | |||||
| other-income-services | Other Kazakhstan-source income, including services | 20 | all non-resident income listed in Article 679 (including management, consulting, technical and other service fees) not carrying a specific rate under subparagraphs 2)-9) | 2026-01-01 | Tax Code No. 214-VIII, Art. 682(1)(1)… |
| There is no separate technical-service-fee tax: service fees are taxed as Article 679 income at this residual 20% rate. | |||||
| tax-haven-residents | Payments to residents of listed low-tax jurisdictions | 20 | any income of a person registered in a state with preferential taxation (per the government's tax-haven list), overriding the reduced rates above | 2026-01-01 | Tax Code No. 214-VIII, Art. 682(2)… |
| The list of low-tax jurisdictions (~57 entries, including BVI, Seychelles, Hong Kong, Macau) is maintained by ministerial order. | |||||
| international-transport | International transportation services | 5 | non-resident income from rendering international carriage services | 2026-01-01 | Tax Code No. 214-VIII, Art. 682(1)(4)… |
| insurance-premiums | Insurance premiums | 15 | insurance premiums under risk-insurance contracts paid to a non-resident | 2026-01-01 | Tax Code No. 214-VIII, Art. 682(1)(2)… |
| reinsurance-premiums | Reinsurance premiums | 5 | insurance premiums under risk-reinsurance contracts paid to a non-resident | 2026-01-01 | Tax Code No. 214-VIII, Art. 682(1)(3)… |
Statutory default penalty (законная неустойка, ГК РК ст. 353)
16.25 percent · in force from 2026-09-04 · Official source: NBK states official refinancing rate equals the base rate (Board resolution No · last verified 8 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| default | Statutory penalty for unlawful use of another's money (законная неустойка) | 0 | 16.25 | Гражданский кодекс Республики Казахстан (Общая часть), ст. 353 | ГК РК ст. 353 п. 1: 'За неправомерное… |
Personal income tax rates (ИПН)
10–15% across 2 bands · in force from 2026-01-01 · Official source: Налоговый кодекс РК (Кодекс РК от 18 июля 2025 года № 214-VIII ЗРК), статья… · last verified 24 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 36762500 | 10 |
| 36762500 | — | 15 |
Statutory social-insurance contributions
2–10% across 7 contribution branches · in force from 2026-01-01 · Official source: Социальный кодекс Республики Казахстан от 20 апреля 2023 года № 224-VII, статьи… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| opv | Обязательные пенсионные взносы (ОПВ) — mandatory pension contributions of the employee to the individual pension account at the ЕНПФ | 10 | 10 | 0 | percent | Monthly income taken for the calculation of mandatory pension contributions — all forms of remuneration in money and other income (art. 248 п. 8 СК РК: "В доход для исчисления обязательных пенсионных взносов … включаются все виды оплаты труда в денежном выражении и иные доходы"), less the income types from which ОПВ are not payable. Capped per agent at 50 times the minimum monthly wage; NO floor for employees. | KZT |
| WITHHELD FROM THE EMPLOYEE, NOT AN EMPLOYER COST. The employer is only the agent. Credited to the employee's INDIVIDUAL pension account (индивидуальный пенсионный счёт) at the Unified Accumulative Pension Fund (ЕНПФ) — it is the employee's property and is inheritable, which is… | |||||||
| opvr | Обязательные пенсионные взносы работодателя (ОПВР) — employer's mandatory pension contribution to the conditional pension account | 3.5 | 0 | 3.5 | percent | The same monthly income as ОПВ (art. 251 п. 2 applies art. 249), but with BOTH a floor and a ceiling: the monthly income taken for the calculation "должен быть не менее минимального размера заработной платы и не должен превышать 50-кратный минимальный размер заработной платы" — not less than 1 MZP (85 000 KZT) and not more than 50 MZP (4 250 000 KZT) for 2026. | KZT |
| THE RATE MOVES EVERY 1 JANUARY AND THE STAIRCASE IS IN THE CODE ITSELF: 1,5 % (2024), 2,5 % (2025), 3,5 % (2026), 4,5 % (2027), 5 % (2028 onwards). A 2026 engine on 2,5 % understates employer cost by a full point. Paid out of the EMPLOYER's own funds — expressly "за счет… | |||||||
| oppv | Обязательные профессиональные пенсионные взносы (ОППВ) — mandatory occupational pension contributions for work in harmful conditions | 5 | 0 | 5 | percent | Monthly income of the employee taken for the calculation of mandatory occupational pension contributions, on the same basis as ОПВ. Payable only for employees engaged in work with harmful working conditions whose occupations appear in the list of production units, works and occupations approved by the authorised state body. | KZT |
| EMPLOYER-ONLY AND CONDITIONAL, IN BOTH DIRECTIONS. It is due only where the employee's occupation is on the government list of harmful-condition occupations; and it CEASES, by the express terms of art. 250 п. 2, where a workplace attestation shows the harmful conditions have… | |||||||
| socialnye_otchisleniya | Социальные отчисления (СО) — social contributions to the State Social Insurance Fund (ГФСС) | 5 | 0 | 5 | percent | Employer's expenses in the form of: the employee's income taxable at source accrued for the tax period, MINUS the mandatory pension contributions (ОПВ) for the period, MINUS the income by which income taxable at source is reduced under art. 400 п. 1 of the Tax Code (with the carve-outs in art. 429 подп. 1), 2), 3) и 7)). Monthly object per payer capped at 7 times the minimum wage (595 000 KZT for 2026); where the monthly object is below one minimum wage, contributions are computed on one minimum wage (85 000 KZT). | KZT |
| THE ONE BRANCH WHOSE BASE IS NET OF ОПВ. Article 245 subtracts the employee's 10 % pension contribution before applying the 5 % — no other Kazakh branch does this, and the health-insurance base (art. 29 of the ОСМС Law) expressly does not. Ordering matters: compute ОПВ first… | |||||||
| oosms | Отчисления на обязательное социальное медицинское страхование (ООСМС) — employer's compulsory social health insurance contribution | 3 | 0 | 3 | percent | Employer's expenses paid to the employee as income taxable at source accrued for the tax period, less the income by which income taxable at source is reduced under art. 400 п. 1 of the Tax Code (with the carve-outs in art. 429 подп. 2) и 4)). The base is NOT reduced by ОПВ. Monthly income taken for the calculation is the sum of all types of accrued income of the employee and must not exceed 40 times the minimum wage (3 400 000 KZT for 2026). | KZT |
| THE CEILING QUADRUPLED ON 1 JANUARY 2026. It rose from 10 MZP to 40 MZP by the Law of 14 July 2025 — the maximum employer health contribution went from 25 500 KZT a month to 102 000 KZT a month, a four-fold increase in the cost of insuring a high earner, with no change in the 3… | |||||||
| vosms | Взносы на обязательное социальное медицинское страхование (ВОСМС) — employee's compulsory social health insurance contribution | 2 | 2 | 0 | percent | The employee's income taxable at source accrued for the tax period, less the income by which income taxable at source is reduced under art. 400 п. 1 of the Tax Code (with the carve-outs in art. 429 подп. 2) и 4)). Monthly income taken for the calculation is the sum of all types of accrued income and must not exceed 20 times the minimum wage (1 700 000 KZT for 2026). | KZT |
| WITHHELD FROM THE EMPLOYEE. The ceiling doubled on 1 January 2026 from 10 MZP to 20 MZP, taking the maximum employee health deduction from 17 000 KZT to 34 000 KZT a month. Note the asymmetry deliberately built into the 2026 reform: the EMPLOYER ceiling went to 40 MZP but the… | |||||||
| socialnyi_nalog | Социальный налог — social tax (employer payroll tax) | 6 | 0 | 6 | percent | Employer's expenses paid to employees as income, on the general taxation regime. From 1 January 2026 the liability is NO LONGER reduced by the social contributions paid to the ГФСС — social tax payable now equals social tax accrued. Reduced rate of 1,8 % for producers and processors of their own agricultural produce. Payers on the special tax regimes for the self-employed, on the simplified declaration and for peasant and farm holdings are exempt from social tax. | KZT |
| A LOWER RATE THAT CAN COST MORE. Two things changed together on 1 January 2026: the rate fell to a single 6 %, and the rule that let the employer deduct its social contributions (СО) from the social tax due was abolished. Under the old mechanism social tax payable was social tax… | |||||||
NBK official exchange rates
455.63 USD; 4 currencies held · in force from 2026-10-28 · Official source: National Bank of the Republic of Kazakhstan · last verified 28 Oct 2026
| currency | rate |
|---|---|
| USD | 455.63 |
| EUR | 507.89 |
| GBP | 606.72 |
| JPY | 2.89 |
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