Kazakhstan Withholding tax rates
Kazakhstan Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes Kazakhstan levies at source on income of non-residents without a permanent establishment - dividends, interest, royalties, capital gains, services and other Kazakhstan-source income, international transport, insurance and reinsurance premiums, and a punitive rate for residents of listed low-tax jurisdictions - each at its domestic statutory rate before any double-tax treaty relief. Set by Article 682 of the Tax Code of 18 July 2025 No. 214-VIII (in force from 1 January 2026); administered by the State Revenue Committee (kgd.gov.kz).
Compare withholding tax rates across all 28 Asian countries →
| Current value | structured — see the API |
|---|---|
| In force from | 2026-01-01 |
| Official source | Tax Code of the Republic of Kazakhstan of 18 July 2025 No. 214-VIII ZRK, Article 682 'Ставки подоходного налога у источника выплаты' (Rates of income tax withheld at source), official text on Adilet (Ministry of Justice legal-information system) |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Kazakhstan taxes non-resident income at source at five different headline rates (5%, 10%, 15%, 20%, plus progressive scales for qualifying dividends and employment income). A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Article 682(1) itself says 'Налогоплательщик вправе применить ставки, установленные международным договором' (the taxpayer is entitled to apply the rates established by an international treaty) - but a double-tax treaty can reduce these rates only subject to residence certification, beneficial ownership and the Multilateral Instrument, and applying one is a legal determination rather than a lookup. We do NOT serve treaty rates. Note also Article 682(2): treaty or reduced rates are overridden by a flat 20% for persons registered in listed low-tax (tax-haven) jurisdictions. THIS IS THE NEW TAX CODE. The Code of 18 July 2025 No. 214-VIII replaced the 2017 Code (No. 120-VI, whose Articles 644-646 previously governed non-resident WHT) with effect from 1 January 2026; the rates article is now Article 682. Changes against the old code verified against the new text: interest on loans and debt securities cut from 15% to 10%; a 5%/15% progressive scale introduced for dividends paid to a 25%+ shareholder (5% up to 230,000 monthly calculation indices of taxable income, 15% on the excess); everything else (15% dividends/royalties/capital gains, 20% other income and tax-haven payments, 5% international transport and reinsurance premiums, 15% insurance premiums) carried over. Article 682(3) additionally taxes at 5% capital gains on, and dividends from, legal entities specified in Article 17 of the Code (a provision stated in the text to apply until 1 January 2029); that special category is not served as a separate rate here. Rates do not apply to a non-resident operating through a permanent establishment in Kazakhstan.
Get it programmatically
curl https://asiaref.dev/v1/kz/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/kz/withholding-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/kz/withholding-taxOther Kazakhstan series: NBK base rate (базовая ставка) · VAT standard rate (НДС) · VAT registration threshold · Minimum monthly wage (МЗП) · Public holidays · CPI inflation (year-on-year) · Corporate income tax standard rate (КПН) · Statutory default penalty (законная неустойка, ГК РК ст. 353) · Personal income tax rates (ИПН) · Statutory social-insurance contributions · NBK official exchange rates
The same figure elsewhere: Kuwait · Malaysia · Nepal · Oman · Pakistan · all 28