Kazakhstan: Tax treatment liabilities provided by non-resident’s head office

Kazakhstan has introduced a pre-filled Value Added Tax (VAT) declaration service for Form 300.00, enabling VAT returns to be automatically populated using data held in government information systems. According to the state revenue authorities,

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

The National Bank of Kazakhstan has lowered the base rate from 18.0% to 17.0%, effective 8 June 2026, according to an official update. The move follows a period of rate stability throughout the first part of 2026 and reverses part of the increase

The Senate of Kazakhstan approved the income and capital tax treaty on 28 May 2026. The agreement seeks to prevent double taxation and fiscal evasion between the two nations. The approval marks the completion of the parliamentary process, and the

Kazakhstan is moving forward with the implementation of the Crypto Asset Reporting Framework (CARF), as stated in a recent OECD update on 6 May 2026.  The jurisdiction plans to initiate the first exchange of information under this standard in

The State Revenue Committee of the Ministry of Finance of Kazakhstan informs that, as part of the amendments to the new Tax Code of the Republic of Kazakhstan, which entered into force on  1 January 2026, the Electronic invoices information system