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There are 55 Double Taxation Treaties currently in force in Kazakhstan, concluded with foreign states.

This article provides a brief overview of the essence and the payment procedure of the so-called offshore tax in Kazakhstan.

Unicase Law Firm below presents the most essential legal news and amendments to Kazakhstan laws in 2022 and 2021

This article covers such sensitive topic as tax exemption of dividends distributed by a Kazakh company in address of its foreign shareholders (participants).

The mining sector plays an important role in the Kazakh economy, at 13-14% of the country's GDP and more than 20% of its exports.

Following our previous article on recent developments in Kazakhstan's digital asset regulation, we present an overview of the taxation...

Effective from 1 January 2026, Kazakhstan's new Tax Code introduces a series of material reforms across the tax and budget framework.

In the beginning of 2012, the Subsoil Law was amended with the provisions of subsoil users’ obligation to finance annually scientific research, scientific technical and development works.

This Client Update covers the key amendments to the laws of the Republic of Kazakhstan ("RK") and various legal developments introduced in July and August 2016.

On 1 January 2017, the Law of the Republic of Kazakhstan No. 26-VI ЗРК ‘On Amending Certain Legislative Acts of the Republic of Kazakhstan on Taxation and Tax Administration' came into force.

According to the new version of the paragraph 3 article 273 of the Tax Code, excess value added tax confirmed by a tax audit shall be refunded within 155 calendar days from the date a VAT declaration was filed for the tax period in which refund request was made.

This Client Update covers the key amendments to the laws of the Republic of Kazakhstan ("RK") and various legal developments introduced in November and December 2016, and January 2017.

In this publication, we would like to highlight the most significant changes and innovations in the legislation of the Republic of Kazakhstan in 2021.

Central Asia's technological landscape is being rapidly transformed by two flagship innovation ecosystems: Astana Hub in Kazakhstan and IT Park Uzbekistan in Uzbekistan.

On January 13, 2025, the U.S. Treasury Department (the "Treasury") and the Internal Revenue Service (the "IRS") issued proposed regulations (REG-112261-23 and REG-112261-24) adding and amending parts of the regulations.

Tourism is becoming an increasingly important part of Kazakhstan’s investment policy. The Concept for the Development of the Tourism Industry of the Republic of Kazakhstan for 2023-2029 explicitly identifies tourism as a national economic development priority. By 2029, the government aims to increase the sector’s gross value added to KZT 6.3 trillion, employment to 800,000 people, and investment in accommodation and food services to KZT 260 billion.

The law on the amendments to the Tax Code of the Republic of Kazakhstan was published on 22 December 2022. Below you may find the most significant amendments introduced by this law.