Foreign individuals shall be registered in Kazakhstan taxation authorities in the following cases:
Tax registration is usually performed at the residential address indicated in foreigners’ migration card.
The residents are subject to taxation with regard to income earned both in Kazakhstan and abroad.
The non-residents are subject to taxation with regard to income from Kazakhstan sources only, irrespective of the place of payment.
As a rule, income is considered earned from Kazakhstan source if it is paid for works (services) performed (rendered) in Kazakhstan or income earned from a resident or non-resident acting in Kazakhstan through permanent agency. Kazakhstan source income includes interest, dividend and royalty return among other things.
Foreign individuals are deemed to be residents if they stay in the country for at least 183 days in any 12-month period which ends in the current tax period. An individual is considered as non-resident for a period following the last day of its stay in Kazakhstan if a person does not become a resident in a year following the year when a stay of that person in Kazakhstan expired.
Double taxation treaties may indicate different rules to define resident status.
Source: Tax Code of the Republic of Kazakhstan
Contact details of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan:
10 Beibitshilik str., Astana
Tel.: +7 (7172) 701487, 709932
Official website: www.kgd.gov.kz