Article 666. State duty rates for issuing visas of the Republic of Kazakhstan, processing documents for leaving the Republic of Kazakhstan for permanent residence, issuing and approving invitations for foreigners and stateless persons to enter the Republic of Kazakhstan, acquiring citizenship of the Republic of Kazakhstan, restoring citizenship of the Republic of Kazakhstan or renouncing citizenship of the Republic of Kazakhstan, issuing permanent residence permits in the Republic of Kazakhstan The Tax Code of the Republic of Kazakhstan

    For performing actions related to the issuance of visas of the Republic of Kazakhstan, registration of documents for departure from the Republic of Kazakhstan for permanent residence, registration and approval of invitations for foreigners and stateless persons to enter the Republic of Kazakhstan, acquisition of citizenship of the Republic of Kazakhstan, restoration of citizenship of the Republic of Kazakhstan or renunciation of citizenship of the Republic of Kazakhstan, issuance of permanent residence permits in In the Republic of Kazakhstan, the state duty is charged in the following amounts:

    1) for issuing, restoring or extending visas to foreigners and stateless persons in the territory of the Republic of Kazakhstan.:

    departure from the Republic of Kazakhstan – 0.5 MCI;

    entry into the Republic of Kazakhstan and exit from the Republic of Kazakhstan – 7 MCI;

    multiple entry into the Republic of Kazakhstan and exit from the Republic of Kazakhstan – 30 MCI;  

    2) for registration of documents for departure from the Republic of Kazakhstan for permanent residence to citizens of the Republic of Kazakhstan, as well as foreigners and stateless persons permanently residing in the territory of the Republic of Kazakhstan – 1 MCI;  

    3) for issuing invitations for foreigners and stateless persons to enter the Republic of Kazakhstan on private business, coordination of invitations of host persons for issuing visas of the Republic of Kazakhstan – 0.5 MCI for each invitee;

    4) for registration of documents on acquisition of citizenship of the Republic of Kazakhstan, restoration of citizenship of the Republic of Kazakhstan, renunciation of citizenship of the Republic of Kazakhstan – 1 MCI;

    5) for issuing a permanent residence permit in the Republic of Kazakhstan – 4 MCI.  

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 666. The procedure for the application of an international treaty with respect to the full exemption from taxation of non-resident income received from sources in the Republic of Kazakhstan Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

     1. Unless otherwise established by an international treaty, the procedure for applying the provisions of an international treaty established by this article shall apply to the income of a non-resident provided for in Article 644 of this Code, with the exception of the following income:

     1) in respect of which the procedure for applying the provisions of an international treaty is established by articles 667, 668, 669, 670 and 671 of this Code;

     2) defined by Article 650 of this Code, in respect of which the procedure established by Articles 672, 673 and 674 of this Code applies.

     2. In the event that a non-resident receives income from the provision of services, performance of work within the framework of one or related projects for the purposes of applying this article, the tax agent determines the fact that the non-resident has established a permanent establishment, including on the basis of an agreement (contract) for the provision of services or performance of work, as well as the documents specified in paragraph 5 of this article.

     If a non-resident has established a permanent establishment in the Republic of Kazakhstan, the tax agent is not entitled to apply the provisions of an international agreement regarding the exemption of income of non-residents in the Republic of Kazakhstan.

     3. A tax agent has the right to independently apply tax exemption when paying income to a non-resident or deducting accrued but unpaid income from a non-resident.

     In case of payment of income to a non–resident - an interconnected party who is a resident of the state with which the Republic of Kazakhstan has concluded an international agreement, which has not been amended by a multilateral international agreement, the tax agent has the right to apply the provision of part one of this paragraph, provided that such non-resident is the final (actual) recipient (owner) of income.

     In case of payment of income to a non–resident, an interconnected party who is a resident of the state with which the Republic of Kazakhstan has concluded an international agreement, which has been amended by a multilateral international agreement, the tax agent has the right to apply the provision of the first part of this paragraph, while fulfilling the following conditions:  

     such income is subject to inclusion in the taxable income of a non-resident in a foreign state of which the non-resident is a resident, and is subject to taxation without the right to exclude such income from taxable income and (or) reduce (adjust) taxable income by the amount of such income in the reporting period, and (or) refund in the reporting and (or) subsequent periods of tax paid on this taxable income;

     The nominal tax rate applied to the taxation of this income in a foreign country of which the non-resident is a resident is at least 15 percent in the reporting period.

     For the purposes of part three of this paragraph, the nominal rate is the rate established by the tax legislation of a foreign state.

     4. An international agreement is applied provided that a non-resident submits to the tax agent a document confirming the residence of a non-resident.

     In this case, the document confirming the residence is submitted by the non-resident to the tax agent no later than one of the following dates, which comes first:

     1) on March 31 of the year following the tax period determined in accordance with Article 314 of this Code, in which income was paid to a non-resident or unpaid income of a non-resident was deducted.;

     2) no later than five working days before the completion of the tax audit on the issue of fulfilling the tax obligation on income tax withheld at the source of payment for the tax period during which the income was paid to a non-resident. The date of completion of the tax audit is determined in accordance with the regulation.

     5. If a non-resident legal entity provides services or performs work on the territory of the Republic of Kazakhstan within a period that does not lead to the formation of a permanent establishment in the Republic of Kazakhstan, in order to apply the provisions of an international agreement, such a non-resident, along with a document confirming residency, submits to the tax agent:

     notarized copies of the constituent documents or  

     an extract from the commercial register (register of shareholders) or other similar document provided for by the legislation of the state in which the non-resident is registered, indicating the founders (participants) and majority shareholders of the non-resident legal entity.

     If, in accordance with the requirements of the legislation of a foreign state, a non-resident does not have constituent documents or an obligation to register in the commercial register (register of shareholders) or other similar document provided for by the legislation of the state in which the non-resident is registered, such non-resident submits to the tax agent:

     a document (act) that served as the basis for the creation of a non-resident, the legal (legal) force of which is confirmed by the relevant authority of the foreign state in which such a non-resident is registered, or  

     another document indicating the organizational structure of a consolidated group of which a non-resident is a member, reflecting the names of all its members and their geographical location (names of the states (territories) where the members of the consolidated group were established, and the numbers of state and tax registration of all participants of the consolidated group.

   6. If the provision of services or the performance of work on the territory of the Republic of Kazakhstan within a period not leading to the formation of a permanent establishment in the Republic of Kazakhstan is carried out within the framework of a joint activity agreement, then a non-resident legal entity that is a party to such an agreement, in order to apply the provisions of an international agreement along with the documents specified in paragraphs 4 and 5 of this Article, submits to the tax agent a notarized copy of the joint venture agreement or other document, confirming the share of his participation in the joint activity.

     If a non-resident does not form a permanent establishment as a result of providing services or performing work under such an agreement (contract) and related projects, the tax agent has the right to apply the provisions of an international agreement to the income of a non-resident legal entity in proportion to the share of its participation in joint activities specified in the joint activity agreement or other document confirming the share his participation in joint activities.

     7. The tax agent is obliged to indicate in the tax reports submitted to the tax authority the amounts of income accrued (paid) to a non-resident and withheld, exempt from withholding taxes in accordance with the provisions of international treaties, income tax rates and the names of international treaties.

     In this case, the tax agent, no later than five calendar days from the date set for submitting tax reports for the fourth quarter, must submit to the tax authority at the location a copy of the document confirming the residence of the non–resident - the final actual recipient (owner) of income.

     8. If the tax agent fails to apply the provisions of an international agreement, the tax agent is obliged to withhold income tax from the source of payment in accordance with the procedure established by Article 645 of this Code.

     The amount of income tax withheld is subject to transfer to the budget within the time limits established by Article 645 of this Code.

     9. In case of improper application of the provisions of an international agreement, which resulted in non-payment or incomplete payment of tax to the state budget, the tax agent is liable in accordance with the laws of the Republic of Kazakhstan.

     The footnote. Article 666 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (for the procedure of entry into force, see art. 2).  

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