Taxes for foreign business in Kazakhstan in 2026: 16% VAT, corporate income tax and what to consider at the start

Tax is often the last thing a foreign founder calculates, even though the price and the business model depend on it. A new Tax Code has applied in Kazakhstan since 2026. Here are the essentials for anyone opening a company here. This is a general overview: an accountant should do the calculations for your company.

Main rates

What this means in practice

Build VAT into your prices. With the lower threshold, a company may become a VAT payer sooner. Work out your margin in advance and check your contract terms.

Choose a regime before you start. The list of special tax regimes has changed, and old arrangements may no longer work. Check your activity against the current conditions.

Take payments abroad into account. Dividends, services and loans from a parent company are taxed under their own rules, and it is important to check the double tax treaty with your country.

The legal form affects tax. An LLP, a sole proprietorship, and a branch or representative office are all treated differently.

Where to start

Estimate your planned turnover, share of imports and payments abroad, then discuss them with an accountant. Company registration is covered in our guide. Visa Navigator can help with registration and with documents for founders and staff.

This material is for information only and does not constitute legal advice. Rules and practice change — verify the current requirements as of the date you apply.