MOF approved a new list of 40 international tax treaty partners whose nominal profit tax rate exceeded 75 percent of the national corporate income tax, scheduled to take effect on 1 January 2026.
Kazakhstan’s Ministry of Finance (MOF) issued Order No. 579 on 6 October 2025, approving an updated list of countries with active international treaties with Kazakhstan for the avoidance of double taxation and prevention of tax evasion.
Signed by Finance Minister M Takiyev, the Order was registered with the Ministry of Justice on 7 October 2025 under No. 37079. It applies to countries where the nominal income tax rate exceeds 75% of Kazakhstan’s corporate income tax rate.
The Order includes 40 countries and jurisdictions:
| No. | Country / Jurisdiction | No. | Country / Jurisdiction |
| 1 | Austria | 21 | Norway |
| 2 | USA | 22 | Pakistan |
| 3 | Armenia | 23 | Poland |
| 4 | Azerbaijan | 24 | Russia |
| 5 | Belarus | 25 | Romania |
| 6 | Belgium | 26 | Saudi Arabia |
| 7 | Vietnam | 27 | Singapore |
| 8 | Germany | 28 | Slovakia |
| 9 | Japan | 29 | Slovenia |
| 10 | Italy | 30 | Turkey |
| 11 | Iran | 31 | Ukraine |
| 12 | Spain | 32 | UK |
| 13 | Canada | 33 | India |
| 14 | South Korea | 34 | Finland |
| 15 | China (excl. Macao & Hong Kong SARs) | 35 | France |
| 16 | Latvia | 36 | Croatia |
| 17 | Luxembourg | 37 | Czech Republic |
| 18 | Malaysia | 38 | Sweden |
| 19 | Mongolia | 39 | Switzerland (Cantons: Aargau, Bern, Ticino, Zurich) |
| 20 | Netherlands | 40 | Estonia |
The Order is set to enter into force on 1 January 2026 and will remain effective until 31 December 2027.
Earlier, Kazakhstan’s Ministry of Finance issued Order No. 536 on 25 September 2025, which approved new forms for reporting and taxing Controlled Foreign Companies (CFCs).
