Kazakhstan

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Ministry of Finance
Astana 0 1 0000, Pobeda str. 11
Tel: +7(3172)717764, +7(3172)717765
Fax: +7(3172)717785
Website: www.mizfin.kz

(As of January 1 2011)

Corporate Profits Tax	20%
Capital Gains Tax	20%
Permanent Representation Tax	20%
Branch Profits Tax (Additional Tax)	15%
Withholding Tax
Dividends	15%
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

Branch profits tax is imposed on the taxable profits of permanent representations after deduction of the profits tax.
Withholding tax on dividends 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