About Tributum

Tributum is an Almaty-based accounting and tax advisory firm with more than a decade of experience supporting foreign companies and expatriates in Kazakhstan. The firm provides comprehensive services including tax advisory and compliance, HR and payroll administration, and coordination of immigration, work permit, and visa matters through trusted local partners.

With deep knowledge of the Kazakh tax system and double tax treaties, Tributum helps organizations entering or expanding in Kazakhstan make informed business decisions and remain compliant with local regulations. Their experienced team delivers practical, forward-looking guidance designed to simplify complex cross-border tax and employment requirements.

Key Mobility Tax Considerations for Assignments Involving Kazakhstan

When planning an international assignment to or from Kazakhstan, companies must address several tax, payroll, and immigration requirements to remain compliant and avoid penalties. Proactive planning ensures smooth transitions and reduces administrative and financial risk for both the employer and employee.

  1. Tax Residency Rules

An individual becomes a Kazakh tax resident if they meet either of the following conditions:

  • They are physically present in Kazakhstan for 183 days or more within any consecutive 12-month period, or
  • They maintain a center of vital interests in Kazakhstan (e.g., permanent home or family).

Residency determines whether the individual is taxed on worldwide income or Kazakh-sourced income only. Understanding when residency begins and ends is critical for accurate tax planning.

  1. Personal Income Tax (PIT)

Employment income, including salary and benefits in kind, is subject to a flat 10% Personal Income Tax. Employers are typically responsible for withholding and remitting PIT for inbound assignees. Reviewing withholding obligations early in the assignment process is essential for compliance.

  1. Payroll and Employment Obligations

Kazakhstan imposes specific payroll requirements that all employers must meet:

  • Salaries must be paid in local currency (Kazakhstani tenge, KZT).
  • Employers must pay social tax on behalf of employees.
  • Employers are also required to insure their liability for damages caused during employment.

Understanding these obligations and ensuring proper payroll setup are key to avoiding compliance issues.

  1. Payroll Reporting and Documentation

Employers must comply with Kazakh payroll tax reporting and maintain detailed records in accordance with local regulations. Currency controls and documentation requirements for salary payments are strictly enforced.

  1. Permanent Establishment (PE) Risk

Deploying employees to or from Kazakhstan may create a Permanent Establishment if:

  • The employee conducts business activities on behalf of the company, or
  • The company maintains a fixed place of business in Kazakhstan.

A PE can trigger corporate income tax obligations, making it essential to assess PE exposure before assigning staff.

  1. Immigration and Work Permits

Tax and immigration compliance are closely connected in Kazakhstan. Employers must ensure that all foreign employees hold the proper work permits and visas before beginning their assignments. Noncompliance may result in fines or deportation.

  1. Double Tax Treaties (DTT)

Kazakhstan maintains tax treaties with many countries, providing relief from double taxation. Understanding how the applicable DTT impacts is critical for proper tax planning and reporting.

  • Residency tie-breaker rules,
  • Permanent establishment provisions, and
  • Methods for tax relief
  1. Assignment Structuring

Before deployment, employers should determine the optimal assignment structure, considering:

  • Local hire vs. secondment arrangements,
  • Shadow payroll setup for home-country reporting, and
  • Split payroll for multi-jurisdictional compensation.

A well-structured assignment plan helps align compliance, cost management, and employee satisfaction.

Need Support in Kazakhstan?

Tributum assists global organizations and mobile employees in managing tax, payroll, and immigration obligations across Kazakhstan.

Contact us today to learn how our team can support your mobility tax compliance and help structure your cross-border assignments effectively.