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Kazakhstan Provides Guidance on Paying Taxes on Income of Non-Resident Individuals

28 July 2023

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Approved Changes

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Kazakhstan

Kazakhstan's State Revenue Committee has issued a release providing guidance on paying taxes on the income of non-resident individuals. The release notes that Article 644 of the Tax Code defines the list of income of a non-resident from sources in Kazakhstan. With respect to the income of a non-resident individual from sources in Kazakhstan, the income is subject to individual income tax at source at rates from 5% to 20%, depending on the type of income, without tax deductions, unless otherwise provided by the Tax Code. The following income, in particular, is subject to individual income tax at a rate...