Kazakhstan

Tax residency

Under Article 222 of the Tax Code of the Republic of Kazakhstan (Law No. 214-VIII of 18 July 2025, effective from 1 January 2026), an individual is treated as a Kazakhstan tax resident if they are permanently present in Kazakhstan or, if they are not permanently present, their centre of vital interests is in Kazakhstan.

Thus, Kazakhstan domestic tax residence may arise either through the applicable permanent-presence criterion or, where the individual is not permanently present, through the centre-of-vital-interests test.

• 183-day rule: an individual is considered permanently present in Kazakhstan where, during any consecutive 12-month period ending in the current tax period, they are present in Kazakhstan for at least 183 calendar days. The 183 days may comprise several separate periods of stay.
• 90-day rule for AIFC investment residents: an investment resident of the Astana International Financial Centre (AIFC) is considered permanently present in Kazakhstan where, during the relevant consecutive 12-month period, they are present in Kazakhstan for at least 90 calendar days, subject to the conditions established by the Constitutional Law of the Republic of Kazakhstan on the Astana International Financial Centre.
• Centre of vital interests: an individual who is not permanently present in Kazakhstan may nevertheless be treated as a Kazakhstan tax resident where their centre of vital interests is in Kazakhstan. The centre of vital interests is considered to be in Kazakhstan only where all three conditions are met simultaneously: the individual is a Kazakhstan citizen or holds a residence permit in Kazakhstan, their spouse and/or close relatives reside in Kazakhstan, and immovable property in Kazakhstan, owned or otherwise available to the individual and/or their spouse or close relatives, is available at any time for their residence.

Day counting

• 183-day / 90-day presence: The relevant period is any consecutive 12-month period ending in the current tax period. The general threshold is 183 calendar days, while the threshold for a qualifying AIFC investment resident is 90 calendar days. In both cases, the day of arrival and the day of departure are expressly included in the calculation. The relevant days are cumulative and may arise from several separate periods of presence in Kazakhstan within the applicable 12-month period.
• Centre of vital interests: This is not a day-count test. The three statutory conditions are assessed together: Kazakhstan citizenship or a Kazakhstan residence permit, spouse and/or close relatives residing in Kazakhstan, and qualifying immovable property in Kazakhstan available at any time for residence.

Tax consequences

The Kazakhstan tax year is a calendar year. Kazakhstan tax residents are generally subject to Kazakhstan income tax on income from Kazakhstan and abroad, while non-residents are generally subject to Kazakhstan tax on Kazakhstan-source income, subject to applicable tax treaties and domestic rules.

Migration / EU residence

EAEU nationals benefit from specific arrangements concerning entry, residence and employment, while other foreign nationals are subject to the applicable visa and residence-authorisation requirements. A residence permit is relevant to the centre-of-vital-interests test but does not, by itself, establish tax residence without the other statutory conditions being satisfied.

Orientation references

• Kazakhstan Tax Code (Law No. 214-VIII of 18 July 2025), Article 222, statutory criteria for individual tax residence, including permanent presence and the centre of vital interests
• State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, official guidance on tax residence and the calculation of the 183-day period
• Kazakhstan immigration / EAEU framework, entry, residence and employment requirements