Page 29 - CEE Tax Guide 2025

5) gasoline (except for jet fuel), diesel fuel ethanol
VAT options
in Kazakhstan Applicable / limits mix petrol (gasohol), phenol, nephras, mixed light
hydrocarbons, ecological fuel
Distance selling No
6) motor vehicle
Call-off stock No 7) crude oil, gas condensate
VAT group registration No 8) alcohol-containing medical products registered
in accordance with the legislation of the Republic
Cash accounting – yearly No
amount in EUR (approx.) of Kazakhstan as medicinal products.
Import VAT deferment No Sellers of fuel and diesel are also liable for Excise Tax.
Local reverse charge Personal income tax /
Option for taxation Social security system
letting of real estate No
A resident of the Republic of Kazakhstan shall be any
supply of used real estate No
individual who stays in the country at least 183
VAT registration 79 mKZT (approx. 149 kEUR) calendar days in any consecutive 12-month period
threshold
ending in the current tax period (calendar year) or,
though not permanently residing in the Republic
the violation of the legal requirements, the supplier of Kazakhstan, whose center of vital interests
is declared by a court to be an inactive entity, etc. The is within the Republic of Kazakhstan.
VAT rate for export goods is 0%, and there is a certain Income from employment is taxed at the rate
procedure for the refund of the related input VAT. of 10% regardless of the tax residency status
Special VAT procedures apply to the export/import of an individual. For other types of incomes, the rate
of goods to/from the countries belonging to the depends on the type of income and tax residency
Eurasian Economic Union such as Russia, Belarus, status of an individual.
Kyrgyzstan, and Armenia.
Social Tax, Social Contributions, social health
Excise Tax is paid by importers or sellers of insurance contributions and employer’s pension
1) all types of alcohol fund contributions are paid at the expense
2) alcoholic products of an employer. Mandatory pension fund
3) tobacco products contributions and mandatory social health insurance
4) heated tobacco products and nicotine-containing contributions are withheld from employment
liquids for use in electronic cigarettes income by the employer.

Wage related taxes in Kazakhstan Minimum wage Average wage in private sector
Exchange rate KZT/EUR 547 in EUR in KZT in EUR in KZT
155 85,000 713 390,000

Total wage cost 187 120.00% 859 121.00%
Social tax 17.05 11.00% 78.43 11.00%
Pension contributions by employer 3.87 2.00% 17.82 3.00%
Social contributions 3.75 5.00% 35.65 5.00%
Medical insurance contributions by employer 3.1 2.00% 14.26 2.00%
Gross salary 155 100.00% 713 100.00%

Personal income tax 15.50 10.00% 71.30 10.00%
Pension contributions 15.50 10.00% 71.30 10.00%
Medical insurance contributions 4.65 3.00% 21.39 3.00%
Net salary 120 77.00% 549 77.00%

Altynay Estebesova
Partner
Phone: +996 550 373 949
E-mail: altynay.estebesova@mazars.kz

Central and Eastern European tax guide 2025 Forvis Mazars 29