This article provides an in-depth overview of corporate tax obligations and rates for companies as governed by Kazakhstan’s tax regime in 2025. All details are drawn directly from the latest available official data.
Corporate Tax Rate Structure in Kazakhstan (2025)
Kazakhstan’s approach to corporate taxation for 2025 is straightforward: a flat-rate system applies to all corporate taxpayers, with no progressive brackets. The corporate tax is assessed on company profits, and the tax base consists of the income generated by legal entities registered in Kazakhstan, regardless of sector.
| Type | Tax Rate (%) | Currency (KZT) |
|---|---|---|
| Main Corporate Income Tax (CIT) | 20% | KZT |
There are currently no published tax brackets—corporate tax is applied at a flat rate to all companies. This flat scheme enables clearer tax planning and predictable outflows for businesses.
Branch Profits Tax (Surtax for Non-Residents)
In addition to the primary corporate tax, foreign entities operating in Kazakhstan through a permanent establishment (PE) are subject to a branch profits tax. This is an additional surtax levied after the 20% corporate income tax has been applied.
| Surtax Type | Rate (%) | Condition |
|---|---|---|
| Branch Profits Tax | 15% | Net income of a non-resident legal entity’s PE, after CIT at 20% |
The combined effect means non-resident branches must consider this additional 15% on profits remitted after the standard corporate income tax is settled.
Assessment Basis and Tax Currency
Kazakhstan assesses corporate income tax on the legal entity level. All tax computations and obligations are settled in the Kazakhstani Tenge (KZT).
Key Features of Kazakhstan’s Corporate Tax Regime
- Flat rate structure: No progressive increases; 20% CIT is applied to all profits regardless of scale.
- Branch profits surcharge: 15% additional tax for foreign entities with local branches, applied after standard CIT.
- No data on tax brackets, holding periods, or special rates: As of 2025, government sources provide no bracketed schemes or holding period requirements for CIT.
Corporate Tax Table (2025)
| Tax Component | Rate (%) | Applicable To | Currency (KZT) |
|---|---|---|---|
| Corporate Income Tax (CIT) | 20% | All resident companies | KZT |
| Branch Profits Tax | 15% | Net profits of non-resident PEs (after 20% CIT) | KZT |
Pro Tips for Navigating Kazakhstan’s Corporate Tax in 2025
- Ensure timely calculation of all income and deductions in KZT to comply with reporting standards and currency requirements.
- Foreign companies with permanent establishments should factor in both 20% CIT and the subsequent 15% branch profits tax when budgeting net profits for repatriation.
- Monitor official updates directly from Kazakhstan’s government websites to stay ahead of any regulatory changes: www.gov.kz.
- Maintain clear records for all branches, as additional surtax requirements may affect the total effective tax rate for non-residents.
Additional Regulatory Considerations
As of 2025, there are no published minimum or maximum holding periods affecting the application of corporate income tax, nor are there publicly available tax brackets or alternate rates. Taxpayers should take note that changes to Kazakhstan’s corporate tax code are typically announced through official channels and periodically updated to reflect budgetary needs.
Overall, Kazakhstan’s corporate tax regime in 2025 stands out for its simplicity, utilizing a flat 20% rate for all resident companies and a specific 15% branch profits tax for foreign entities’ local presence. Predictability and absence of complex brackets make compliance less arduous, though non-residents must diligently account for the additional surtax on repatriated profits. For official statements and regulatory news, refer exclusively to government resources such as www.gov.kz. Understanding these core elements will help streamline financial planning for any business engaged in Kazakhstan’s economy.