Kazakhstan

Tax residency

An individual is generally treated as a tax resident of Kazakhstan if present in Kazakhstan for at least 183 calendar days within any consecutive 12-month period ending in the relevant tax period (subject to Tax Code detail and exceptions).

Tax residents are typically taxed on worldwide income; non-residents on Kazakhstan-source income, unless a treaty or special rule applies.

• 183-day presence test over a 12-month window (as commonly applied)
• Residents: usually worldwide income in scope
• Non-residents: usually Kazakhstan-source income

Migration status

Temporary stay, temporary residence, and permanent residence are migration categories. Holding a residence permit does not automatically answer the tax-residency day-count question, and presence can create tax residency independently of permit type.

• Temporary stay / registration rules
• Temporary residence permit
• Permanent residence

Practical notes

Frequent travellers should track calendar days carefully. Employers and banks may request confirmation of residency status for withholding and reporting.

Orientation references

• Tax Code of the Republic of Kazakhstan — individual tax residency concepts
• Migration legislation of Kazakhstan on residence permits