Kazakhstan’s Mazhilis approved the Income and Capital Tax Treaty (2025) with Oman on 22 April 2026, aimed at eliminating double taxation and preventing tax evasion. The agreement sets rules on tax residency, permanent establishments, income allocation, non-discrimination, and a mutual agreement procedure between the two countries.
The parliament of Kazakhstan published that the lower chamber of parliament (Mazhilis) has approved the Income and Capital tax treaty (2025) on 22 April 2026.
The agreement, signed between the governments of Kazakhstan and Oman in May 2025, is intended to eliminate double taxation and prevent tax evasion with respect to taxes on income and capital.
The agreement sets out core provisions relating to the determination of tax residency, the creation of permanent establishments, and the allocation of taxable income, including dividends, interest, royalties, and business profits.
It further provides for non-discrimination in taxation and establishes a mutual agreement procedure between the competent authorities of both countries.
Earlier, Oman issued a royal decree for the ratification of the income tax treaty with Kazakhstan on 4 September 2025.
