Kazakhstan

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Tax authorities

Ministry of Finance
Astana 0 1 0000, Pobeda str. 11
Tel: +7(3172) 717 764, +7(3172) 717 765
Fax: +7(3172)717 785
Email: administrator@minfin.kz
Website: www.minfin.kz

Tax rates at a glance

(As of January 1 2012)

Corporate income tax rate	20%
Capital gains tax rate	20%
Branch profits tax rate	15% (b)

Withholding tax
Dividends	15%
Interest	15%
Royalties from patents and licences	15%

Net operating losses (years)
Carryback	n/a
Carryforward	10

The corporate income tax rate will be 20% until December 31 2012 before it is reduced to 17.5% in 2013 and 15% in 2014.
This rate may be reduced by tax treaties.