--- title: "Kazakhstan’s Tax Conventions with Other Countries: What Every Citizen Should Know" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-19 canonical: https://buhgpt.kz/suraqtar/nalogovye-konvencii-kazahstana-s-drugimi-stranami-chto-va-en source: BuhGPT --- # Kazakhstan’s Tax Conventions with Other Countries: What Every Citizen Should Know > **TL;DR:** International treaties ratified by the Republic of Kazakhstan take precedence over the Tax Code — this is expressly established by Clause 5 of Article 22 of the Tax Code of the Republic of Kazakhstan. In 2026, citizens who have income, property, or employment abroad should fir --- International treaties ratified by the Republic of Kazakhstan take precedence over the Tax Code — this is expressly established by Clause 5 of Article 22 of the Tax Code of the Republic of Kazakhstan. In 2026, citizens who have income, property, or employment abroad should first check whether a convention with the relevant country exists and review its text, and then compare its provisions with the applicable rules of Kazakhstan. Why tax conventions are needed Income connected with two countries at the same time may be subject to their domestic tax rules. An international tax convention helps determine which country is entitled to tax specific income and how double taxation must be eliminated. However, the word “convention” does not mean an automatic tax exemption. The outcome depends on the type of income, the person’s tax status, the country from which the payment originates, and the terms of the specific international treaty. Therefore, a conclusion concerning one country cannot be applied to relations with another. The treaty to be checked must have been ratified by Kazakhstan. According to Article 22 of the Tax Code of the Republic of Kazakhstan, the procedure and conditions for the application of international treaties within the country are determined by the legislation of the Republic of Kazakhstan. Who may be affected A citizen should examine the provisions of an international treaty if they: - work for or provide services to a foreign company; - receive income from a foreign customer; - own real estate or other property abroad; - receive dividends, interest, or other payments from another country; - live outside Kazakhstan temporarily or permanently; - have received income in Kazakhstan but are also subject to tax obligations in another country. Citizenship alone does not always provide a complete answer as to where a tax obligation arises. To reach a practical conclusion, it is usually necessary to establish the person’s tax status for the relevant period, the source and type of income, and the content of the applicable convention. What to check before calculating tax First, collect documents relating to the foreign income: contracts, bank statements, payslips, payer notifications, and evidence of tax withheld or paid abroad. The documents must clearly show the amount, currency, date on which the income was received, and its country of origin. Then check the following in sequence: - Whether Kazakhstan has an effective convention with the relevant country. - Which tax period the treaty applies to. - How it regulates your specific type of income. - How entitlement to apply the provisions of the convention must be confirmed. - Whether the income and related obligations must be reported in Kazakhstan’s tax returns. Under Article 114 of the Tax Code of the Republic of Kazakhstan, tax returns contain information about the taxpayer, taxable items, income, property, and assessed obligations. Therefore, the existence of an international treaty should not in itself be regarded as permission not to report a transaction: the reporting procedure must be checked separately. If foreign tax has already been withheld, retain an official document confirming its amount and the basis for the withholding. Do not calculate a reduction in the obligation based solely on a bank statement or an oral statement from the foreign payer: the acceptable set of supporting documents should be determined under the applicable convention and legislation. How to reduce the risk of error Do not rely solely on the title of the treaty or a brief summary. Review the current official text, including its definitions, rules for individual types of income, and the procedure for applying tax benefits. Check the situation particularly carefully if your country of residence, employer, source of payments, or nature of activity changed during the year. Several sources of foreign income may be governed by different provisions, even when received from the same counterparty. Before filing your returns, it is useful to prepare a table containing the country, payer, type of income, date and amount of payment, tax withheld, supporting document, and applicable provision of the convention. If the status or procedure for applying the treaty is ambiguous, it is safer to seek clarification from a tax professional or the competent government authority before calculating the obligation. Frequently asked questions Does a convention fully exempt foreign income from tax? — Not necessarily. It allocates taxing rights between countries and may provide for a specific method of eliminating double taxation. A conclusion can be reached only on the basis of the text of the specific treaty and the recipient’s circumstances. Is being a citizen of Kazakhstan sufficient to apply a convention? — Citizenship alone may be insufficient. The tax status, type of income, and terms of the relevant international treaty must be checked. Must evidence of tax paid abroad be retained? — Yes, such a document is important for substantiating the actual withholding or payment. The requirements for its form must be checked against the applicable rules. Can one convention be used for income from different countries? — No. For each country, the existence, applicability, and provisions of the treaty concluded with that country must be checked separately. Sources - Article 22. Tax legislation of the Republic of Kazakhstan - Article 114. Tax returns and types of tax returns --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_