Tax authorities
Ministry of Finance
House of Ministries, Pobeda Avenue, Astana 010000
Tel: +7 3272 717 000/299
Website: www.minfin.kz
Main Tax Committee
33 Pobeda Avenue, Astana 010000
Tel: +7 3272 717 108
Website: www.taxkz.kz
Tax rates at a glance
(As of September 2009)
| Corporate profits tax rate (%) |
20 |
| Capital gains tax rate (%) |
20 |
| Permanent representation tax rate (%) |
20 |
| Branch profits tax rate (additional tax) (%) |
15(a) |
Withholding tax (%) |
|
| Dividends |
15(b) |
| Interest |
15 |
| Royalties from patents, know-how, etc. |
15 |
| Capital gains |
15 |
| Permanent representation remittance tax |
0 |
Net operating losses (years) |
|
| Carryback |
0 |
| Carryforward |
10 |
(a) This tax is imposed on the taxable profits of permanent representations after deduction of the profits tax.
(b) This withholding tax applies to dividends paid to nonresident legal entities. Dividends paid to resident legal entities are exempt from tax, except for dividends paid by private risk unit investment funds and joint-stock risk investment funds.
Source: Ernst & Young