Kazakhstan approved a 56-country CFC preferential tax list, effective from 1 January 2026.
Kazakhstan’s Ministry of Finance (MOF) approved Order No. 492 of 12 September 2025, updating the list of countries and territories with preferential tax regimes for Controlled Foreign Company (CFC) purposes.
Kazakhstan’s New Tax Code classifies 56 countries and territories as having preferential tax regimes if they impose a corporate tax below 10% or protect financial and ownership information, unless a tax information exchange agreement exists.
It will come into effect on 1 January 2026.
List of jurisdictions
| Andorra | Spain (Canary Islands) | Malta | Saint Kitts & Nevis |
| Antigua & Barbuda | China (Macao, HK) | Northern Mariana Islands | Saint Lucia |
| Bahamas | Colombia | Morocco (Tangier) | UK (Great Britain and Northern Ireland ) |
| Barbados | Comoros | Myanmar | USA (US Virgin Islands;
Guam Island; Commonwealth of Puerto Rico;) |
| Bahrain | Costa Rica | Nauru | Suriname |
| Belize | Malaysia (Labuan) | Netherlands (Aruba, Antilles) | Tanzania |
| Brunei | Liberia | Nigeria | Tonga |
| Vanuatu | Lebanon | New Zealand (Cook Is., Niue) | Trinidad & Tobago |
| Guyana | Mauritius | Palau | Fiji |
| Guatemala | Mauritania | Panama | Philippines |
| Grenada | Portugal (Madeira) | Samoa | France (French territories) |
| Djibouti | Maldives | San Marino | Montenegro |
| Dominican Republic | Marshall Islands | Seychelles | Sri Lanka |
| Dominica | Monaco | Saint Vincent & the Grenadines | Jamaica |
Earlier, Kazakhstan’s Ministry of Finance initiated a public consultation on 22 July 2025 regarding a draft order for jurisdictions with preferential tax regimes.
