Kazakhstan clarifies tax exemption criteria for dividends from listed securities

07 December, 2022

Kazakhstan clarifies tax exemption criteria for dividends from listed securities

7 Dec 2022

On 17 November 2022, the Government of Kazakhstan issued Resolution No. 911 clarifying tax exemption criteria for dividends from listed securities. The Resolution enters into force on 1 January 2023. Dividends from listed securities will be exempted under the following criteria:

the volume of transactions with securities is at least KZT 25 million per calendar month; and
the number of transactions with securities is at least 50 transactions per calendar month.

Asia-Pacific

Kazakhstan

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