Answers to frequently asked questions

What is the minimum wage in Kazakhstan in 2024?

85 000 tenge

In what cases are the incomes of non-residents subject to exemption from payment of CIT at the source of payment?

If there is a Convention on the avoidance of double Taxation signed between the Republic of Kazakhstan and the country of residence of the legal entity, a Certificate of residence.

What taxes are imposed on the salary of a non-resident individual (from the EAEU countries) working under an employment contract.

IPN 10%, OPV 10%, Social tax 9.5%, OPVR 1.5%, OSMS 3%, VOSS 2%, Social contributions 3.5%. No tax deductions are applied.

What is the VAT rate in 2024? What is the limit required to register as a VAT payer in 2024?

12%, the limit for 2024 = 20,000 *3692 tenge

Do non-residents fall under universal declaration?

Universal declaration has been abolished for non–resident individuals