🇰🇿 Kazakhstan
Europe & Central Asia · ISORA participant ·
Kazakhstan has implemented statutory controlled foreign company rules, interest limitation rules, and country-by-country reporting requirements. The country does not utilize automated bulk data matching for tax enforcement. In 2022, tax revenue accounted for 19.8% of the nation's GDP.Auto-generated summary of the verified data below; every fact traces to a source on this page.
19.8%
tax-to-GDP, general govt (2022, OECD)
6/11
enforcement powers assessed
Where the tax bite lands (2022)
Tax revenue by category, % of GDP, general government — OECD Revenue Statistics (Global).
Who collects it (2022)
| Level of government | % of GDP |
|---|---|
| Central government | 14.1% |
| State/regional government | 4.6% |
| Social security funds | 1.1% |
Tax-to-GDP over time
| 2000 | 2010 | 2019 | 2022 |
|---|---|---|---|
| 19.9% | 23.8% | 16.7% | 19.8% |
General government, OECD Revenue Statistics (Global).
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-08-20) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | 15 |
| Headline CIT rate | 20 |
| Standard VAT rate | 16 |
| Headline individual capital gains tax rate | Capital gains are subject to income tax at the rate of 15%. |
| Headline corporate capital gains tax rate | Capital gains are subject to the normal CIT rate. |
| WHT rates (%) (Dividends/Interest/Royalties) | Resident: NA; Non-resident: 15 / 15 / 15 |
| Headline net wealth/worth tax rate | NA |
| Headline inheritance tax rate | NA |
| Headline gift tax rate | NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement powers
Automated bulk data matching No — power absent
Self-reported to ISORA (International Survey on Revenue Administration), FY2022.
“ISORA indicator "Administration undertakes fully automated compliance checks based on data matching/analysis" — value: No”
Source: IMF ISORA — International Survey on Revenue AdministrationOECD / IMF survey data · derived from the administration’s own survey answer
Crypto-asset reporting Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).
“Jersey, Kazakhstan, Korea”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
Citizenship-based taxation No — power absent
Kazakhstan taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Kazakhstan tax residents are taxed on their worldwide income, whereas tax non-residents are taxed only on their Kazakhstan-source income.”
Source: PwC Worldwide Tax Summaries — KazakhstanProfessional / legal analysis · quote machine-verified 2026-08-25
Controlled foreign company (CFC) rules Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there a controlled foreign company rule in place? · Not applicable" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Interest limitation rules Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (2026).
“OECD Corporate Tax Statistics: "Is there an interest limitation rule in place? · Regime 1" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Country-by-country reporting Yes — statutory power
Recorded in the OECD Corporate Tax Statistics anti-avoidance rules dataset (0).
“OECD Corporate Tax Statistics: "Is there a country-by-country reporting law in place?" — Yes”
Source: OECD Corporate Tax StatisticsOECD / IMF survey data · derived from the administration’s own survey answer
Anti-avoidance regime detail (OECD Corporate Tax Statistics)
OECD-curated descriptions of this jurisdiction’s CFC, interest-limitation, CbCR and IP-regime rules.
CFC rules — 5 data points
| Is there a controlled foreign company rule in place? · Regime 1 | Yes |
| Is there a controlled foreign company rule in place? · Not applicable | Yes |
| Substantial activity requirements · Not applicable | No |
| Year of introduction of the controlled foreign company rule · Regime 1 | 1995 |
| Year of introduction of the controlled foreign company rule · Not applicable | 1995 |
Interest limitation — 10 data points
| Financial accounting measure applied to rule · Regime 1 | Debt-to-equity |
| Financial accounting measure applied to rule · Rule 1 | Debt-to-equity |
| Is there an interest limitation rule in place? · Regime 1 | Yes |
| Is there an interest limitation rule in place? · Rule 1 | Yes |
| Is the rule applicable to related party debt? · Regime 1 | Yes |
| Is the rule applicable to related party debt? · Rule 1 | Yes |
| Type of interest limitation rule · Regime 1 | Thin cap |
| Type of interest limitation rule · Rule 1 | Thin cap |
| Is the rule is applicable to third party debt? · Regime 1 | No |
| Is the rule is applicable to third party debt? · Rule 1 | No |
Country-by-country reporting — 4 data points
| Is there a country-by-country reporting law in place? | Yes |
| Deadline by which filings must be submitted | 12 months |
| Reports are required for MNEs with annual revenues above | EUR 750 million |
| Headquarter jurisidiction filing required from | 01-Jan-16 |
IP regimes — 5 data points
| Regime name · Regime 1 | Special economic zones |
| Status of the IP regime as determined by the OECD’s Forum on Harmful Tax Practices (FHTP). · Regime 1 | Not harmful (amended) |
| Asset types that can qualify for the IP regime · Regime 1 | Patents, Software, Category 3 |
| Tax rate that would otherwise apply · Regime 1 | 20.00% |
| Reduced tax rate that applies under the IP regime · Regime 1 | 0.00% |
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Percentage of tax returns - Electronic, not prefilled - CIT | 2023 | 0 |
| Percentage of tax returns - Electronic, not prefilled - PIT | 2022 | 99.5323005 |
| Percentage of tax returns - Electronic, not prefilled - VAT | 2023 | 0 |
| Population per FTE | 2022 | 1558.6601 |
| Labor force per FTE | 2022 | 765.142982 |
| Corporate taxpayers per FTE in LTO/P | 2023 | 1 |
| Active taxpayers on PIT register as percentage of Population | 2023 | 0.0237381963 |
| Active taxpayers on PIT register as percentage of Labor Force | 2023 | 0.0472157851 |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2023 | 100 |
| CIT arrears as percentage of CIT collected | 2023 | 7684.88064 |
| PIT arrears as percentage of PIT collected | 2023 | 6.520221171 |
| PAYE arrears as percentage of PIT collected | 2023 | 0.3997344684 |
| VAT arrears as percentage of VAT collected | 2023 | 1.403076769 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - CIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - PIT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - VAT | 2021 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - VAT | 2021 | 95.29654212 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - VAT | 2021 | 0 |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2023 | 2.214652076 |
| Audit hit rate | 2023 | 0 |
| Percentage of tax returns - Electronic, not prefilled - PAYE | 2022 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - CIT | 2023 | 0 |
| Percentage of tax returns - Electronic, prefilled, not modified by taxpayer - CIT | 2023 | 0 |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PIT | 2022 | — |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PIT | 2022 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - PAYE | 2022 | — |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - PAYE | 2022 | — |
| Percentage of tax returns - Electronic, prefilled, modified by taxpayer - VAT | 2023 | 0 |
| Percentage of tax returns - Electronic, prefilled not modified by taxpayer - VAT | 2023 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - CIT | 2023 | 0 |
| Percentage of tax returns - Electronic, prefilled Total - VAT | 2023 | 0 |
| Availability of specific powers in legislation / regulation to assist in collecting tax arrears | 2022 | 1 |
| On-time filing rate % - CIT | 2022 | 100 |
| On-time filing rate % - PIT | 2022 | 100 |
| On-time filing rate % - VAT | 2022 | 100 |
| On-time filing rate % - PAYE | 2022 | — |
| Administration pre-fills PIT returns or assessments | 2023 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Other income | 2023 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Wages and salaries | 2023 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Pension | 2023 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Interest | 2023 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Dividends | 2023 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Income information: Capital gains/losses | 2023 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Taxpayer personal information | 2023 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Donations | 2023 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: School and university fees | 2023 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Childcare expenses | 2023 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Certain insurance premiums | 2023 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Health and medical expenses (other than insurance premiums) | 2023 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Pension/retirement contributions and savings | 2023 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Interest on loans and mortgages | 2023 | 1 |
| Categories of third party information used to pre-fill PIT returns or assessments-Expense information: Other expenses | 2023 | 1 |
| Administration conducts random audits | 2022 | 1 |
| E-filing mandatory - CIT | 2022 | 1 |
| E-filing mandatory - PIT | 2022 | 1 |
| E-filing mandatory - Employer Withholdings | 2022 | 1 |
| E-filing mandatory - VAT | 2022 | 1 |
| E-payment mandatory - CIT | 2022 | 1 |
| E-payment mandatory - PIT | 2022 | 1 |
| E-payment mandatory - Employer Withholdings | 2022 | 1 |
| E-payment mandatory - VAT | 2022 | 1 |
| Employers withholding taxes on behalf of salaried employees | 2023 | 1 |
| Percentage of payments received electronically-By number of payments | 2023 | 0 |
| Percentage of payments received electronically-By value of payments | 2023 | 0 |
| Cooperative compliance approach exists for -Large taxpayers | 2023 | 1 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2023 | 1 |
| Cooperative compliance approach exists for -Other taxpayers | 2023 | 1 |
| Most employees that have tax deducted through direct withholding required to file a return | 2023 | 1 |
| Administration receives data from devices that register transactions | 2023 | 0 |
| Administration uses electronic compliance checks as part of returns filing process | 2023 | 0 |
| Administration has specialized audit staff for international tax issues | 2022 | 0 |
| Administration has systems for importing, storing and managing third-party data - Customs data | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from stock exchanges | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from the Social Security Agency | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from online (internet-based) vendors | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data from Utilities | 2022 | 1 |
| Administration checks the quality of data reported by third parties on a systematic basis | 2022 | 1 |
| Administration has systems for importing, storing and managing third-party data - Data on property ownership and sales | 2022 | 1 |
| Administration undertakes fully automated compliance checks based on data matching/analysis | 2022 | 0 |
| Administration measures the effectiveness of any compliance interventions undertaken | 2022 | 0 |
| Administration has standards for auditor productivity | 2022 | 0 |