Kazakhstan’s framework for individual tax residency in 2025 is defined by a set of statutory rules that determine who is subject to taxation as a resident. This guide provides a clear breakdown of the legal criteria in force, including days of presence, links to family and property, and relevant exceptions recognized by local authorities.
Key Tax Residency Rules for Individuals in Kazakhstan
Kazakhstan uses a multi-factor approach to determine when an individual qualifies as a tax resident. Two primary tests are applied: the 183-day physical presence rule and certain habitual, familial, or economic ties.
| Rule | Description |
|---|---|
| Minimum Days of Stay | 0 days (No minimum threshold for some cases) |
| 183-Day Rule | Yes – present in Kazakhstan for at least 183 days in any consecutive 12-month period |
| Habitual Residence Rule | Yes – relevant for individuals with continuous or regular presence even if 183-day threshold not met |
| Center of Family (Vital Interest) | Yes – residency may be triggered if family or close relatives reside and property is held in Kazakhstan |
| Center of Economic Interest | No – not part of the official residency tests in Kazakhstan |
| Citizenship Rule | No – holding Kazakh citizenship alone does not automatically confer tax residency |
| Extended Temporary Stay Rule | No – special rules for extended temporary stays do not apply |
Days of Presence and Center of Vital Interest (2025)
The primary residency trigger is physical presence – an individual spending 183 days or more in Kazakhstan within any twelve-month period is considered a tax resident. However, someone who spends fewer than 183 days may still be deemed a resident if their center of vital interest is in the country.
According to the regulations, the center of vital interest is established when, during the year, the individual:
- Holds either Kazakhstan citizenship or a residence permit, and
- Has family or close relatives living in Kazakhstan, and
- Owns real estate in Kazakhstan available for personal or family use
No minimum days of stay apply in these cases, making the substance and location of personal and family life highly relevant.
Double Tax Treaty Relief for Non-Residents
Kazakhstan recognizes double tax treaties, allowing foreign citizens or stateless persons to be treated as non-residents if they properly document their tax residency elsewhere. The taxpayer must provide a legalized and translated certificate of foreign tax residency by the local tax return deadline. This exception can grant relief from resident taxation even if other residency criteria are otherwise met.
Summary Table: Core Tax Residency Rules (Kazakhstan, 2025)
| Test | Trigger/Requirement | Applies in 2025? |
|---|---|---|
| 183-Day Rule | ≥183 days physical presence in a 12-month period | Yes |
| Center of Vital Interest | Family ties, property ownership, citizenship or residence permit | Yes |
| Habitual Residence | Regular or continuous presence (without 183-day threshold) | Yes |
| Center of Economic Interest | Not considered | No |
| Citizenship Rule | Exclusive citizenship as residency trigger | No |
| Double Tax Treaty Exemption | Foreign certificate of tax residence provided | Yes |
Pro Tips for Managing Kazakh Tax Residency in 2025
- Keep clear and thorough records of your days spent in Kazakhstan, especially if your presence is close to the 183-day threshold.
- If you claim non-residency based on a double tax treaty, ensure your foreign residency certificate is properly legalized and officially translated before the tax return deadline.
- Ownership of property and the location of family are critical – individuals with real estate and close relatives in Kazakhstan may trigger residency even with minimal days of presence.
- If you hold a Kazakh residence permit or citizenship, consult with a local advisor to understand how habitual residence and family connections may affect your status.
Official Resources
For full legal texts and guidance, visit the main government website: gov.kz
Kazakhstan’s residency rules combine objective (days of presence) and subjective (family ties, property, permits) criteria, which means that expatriates, business professionals, and frequent travelers should plan in advance. Understanding these frameworks is critical, especially for those navigating double tax treaty benefits or assessing potential tax liabilities for 2025 and beyond. Always review your unique personal and family circumstances in light of these statutory requirements.