Kazakhstan has ratified its income and capital tax treaty with Oman, which provides for 10% withholding tax rates on dividends, interest, royalties and fees for technical services and aims to prevent double taxation and fiscal evasion.
Kazakhstan President Kasym-Zhomart Tokayev signed the law for the ratification of the income and capital tax treaty with Oman on 10 June 2026 .
Kazakhstan and Oman signed an income tax treaty on 29 May 2025 in Astana.
The agreement seeks to prevent double taxation and fiscal evasion between the two nations. It addresses corporate, individual, and property taxes in Kazakhstan, as well as income tax in Oman.
Withholding tax rates are set at 10% on dividends, interest, royalties, and fees for technical services, including managerial, technical, or consultancy services.
The treaty will become effective after the ratification documents are exchanged and will take effect from 1 January of the following year.
Earlier, the Senate of Kazakhstan approved the income and capital tax treaty on 28 May 2026.
