--- title: "Taxes for Non-Residents in 2026: Who Withholds PIT and CIT in Kazakhstan" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-13 canonical: https://buhgpt.kz/suraqtar/nalogi-za-nerezidenta-v-2026-godu-kto-uderzhivaet-ipn-i-k-en source: BuhGPT --- # Taxes for Non-Residents in 2026: Who Withholds PIT and CIT in Kazakhstan > **TL;DR:** In 2026, a Kazakhstan company paying income to a non-resident generally acts as the tax agent itself. It withholds tax at the source of payment, remits it to the budget, and files reports. For non-resident individuals, this is individual income tax (PIT); for non-resident lega --- In 2026, a Kazakhstan company paying income to a non-resident generally acts as the tax agent itself. It withholds tax at the source of payment, remits it to the budget, and files reports. For non-resident individuals, this is individual income tax (PIT); for non-resident legal entities, it is corporate income tax (CIT). The rate depends on the type of income and the recipient's status. For example, for dividends paid to a non-resident individual holding an interest of 25% or more, the PIT rate is 5% on income up to 230 000 MCI and 15% on the excess amount. Dividend income of a non-resident legal entity is subject to CIT at 15%, except for income specified in subparagraphs 6)–7) of paragraph 1 of Article 682 of the Tax Code of the Republic of Kazakhstan. Below, we explain what accountants need to consider in 2026. What Changed in 2026 and Where to Find the Rules The new Tax Code of the Republic of Kazakhstan has been in effect since January 1, 2026. The taxation of non-residents' income from sources in Kazakhstan must now be checked against the current version of this Code rather than the previous Code. Practices from previous years, contract templates, and accounting software settings may be outdated. Therefore, before making the first payment to a non-resident in 2026, you should recheck: - the type of income under the new Code and the applicable rate; - the recipient's status (individual or legal entity, resident or non-resident); - whether Kazakhstan has a double taxation treaty with the recipient's country of residence and which documents are required to claim treaty relief; - the accounting software settings and reporting forms. References to specific articles of the Code should be checked against the official text on the Adilet portal, as the numbering in the new version differs from that in the previous one. Dividends Paid to Non-Residents: 2026 Rates The eGov portal explains the taxation of dividends paid to non-residents in 2026. A non-resident individual holding an interest of 25% or more in the authorized capital: - if the income does not exceed 230 000 MCI, the PIT rate is 5%; - if it exceeds this amount, a combined rate applies: 5% on income up to 230 000 MCI and 15% on the excess amount. A non-resident legal entity that is a participant (shareholder) in a Kazakhstan company: - dividend income is subject to CIT at 15%, except for income specified in subparagraphs 6)–7) of paragraph 1 of Article 682 of the Tax Code of the Republic of Kazakhstan. Example from the guidance: a non-resident individual owns 60% of the capital, while a non-resident legal entity owns 40%. The 5% / 15% scale with a threshold of 230 000 MCI applies to the individual. The foreign company's dividend income is subject to CIT at 15%, taking into account the exceptions provided for in subparagraphs 6)–7) of paragraph 1 of Article 682 of the Tax Code of the Republic of Kazakhstan. The size of the legal entity's interest does not, by itself, change this rate. If the participant's interest is less than 25%, or if income other than dividends is paid, the procedure and rate must be checked separately under the Tax Code. The rules above do not automatically apply to such cases. Who Is Affected and What the Tax Agent Must Do A Kazakhstan LLP, JSC, branch, or individual entrepreneur assumes the obligations of a tax agent when paying income to a non-resident. The recipient may be a foreign participant, foreign contractor, foreign employee, or consultant. The accountant should proceed as follows: - Determine the recipient's status. You must confirm that the person is not a tax resident of Kazakhstan and determine whether the recipient is an individual or a legal entity. - Classify the income. Dividends, interest, royalties, services, and salaries are taxed differently. - Check the international treaty. If a double taxation treaty applies, a reduced rate or exemption may be available. It may be applied only if documents confirming the recipient's residence are available. - Withhold tax upon payment and remit it to the budget within the deadline established by the Code. - Report the amounts. PIT on the income of non-resident individuals is reported in Appendix 200.02 to the declaration on Form 200.00. CIT withheld from non-resident legal entities is reported in the applicable withholding CIT return. Check the exact payment and reporting deadlines for 2026 against the current version of the Tax Code. Common Error in 1C: Non-Residents Are Not Included in Appendix 200.02 In 2026, accountants often encounter the following situation: when declaration 200.00 is completed automatically, the tax amounts for non-residents are not included in Appendix 200.02. Even if the individual is selected manually, the quarterly data is not populated, although everything worked in previous periods. The usual reason is that the individual's profile does not have the status “Is not a tax resident of the Republic of Kazakhstan”. Without this attribute, the software treats the employee as a resident and does not transfer their income and taxes to the appendix for non-residents. What to do: - open the individual's profile and check whether non-resident status has been set; - if necessary, specify the status effective from the required date; - run the declaration's automatic completion again. This check should be performed in advance, before the reporting period, especially for new foreign employees and contractors. Practical Checklist for Accountants - Check contracts with non-residents against the provisions of the new 2026 Tax Code. - For dividends paid to non-resident individuals holding an interest of 25% or more, maintain a cumulative record of payments so that any excess over the threshold of 230 000 MCI is identified promptly. - Retain documents confirming the recipient's residence if you apply relief under an international treaty. - Check the non-resident statuses in individuals' profiles in 1C. - Ensure that the withheld tax amounts match in the accounting records, payment documents, and tax reports. Frequently Asked Questions At what rate are dividends paid to a non-resident individual taxed in 2026? — If the interest in the capital is 25% or more, the PIT rate is 5% on income up to 230 000 MCI and 15% on the excess amount. If the interest is smaller, the procedure must be checked under the Tax Code. What tax is withheld from dividends paid to a foreign company? — Dividend income is subject to corporate income tax at 15%, except for income specified in subparagraphs 6)–7) of paragraph 1 of Article 682 of the Tax Code of the Republic of Kazakhstan. An international treaty may provide relief, which is applied if supporting documents are available. Who pays tax on a non-resident's income—the non-resident or the Kazakhstan company? — As a rule, the Kazakhstan company, acting as the tax agent, withholds the tax upon payment and remits it to the budget. Why are non-residents not included in Appendix 200.02 in 1C? — Most often, the individual's profile does not have the status “Is not a tax resident of the Republic of Kazakhstan.” After setting this status, automatic completion must be run again. Can the tax be reduced under a double taxation treaty? — Yes, if such a treaty exists with the recipient's country. The relief is applied only if documents confirming the recipient's residence are available. Sources - eGov: Top 50 Questions About the Tax Code—Taxation of Dividends Paid to Non-Residents in 2026 - Tax Code of the Republic of Kazakhstan (Adilet) --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_