Relocation intelligence
🇰🇿 Moving to Kazakhstan: tax, residency and cost of living
10-15% income tax
Thinking of moving to Kazakhstan? Here is the tax, residency, property and quality-of-life picture in plain numbers, with sources.
Key facts
- Top income tax
- 15%
- Corporate tax
- 20%
- Capital gains
- 10%
- Wealth tax
- No
- Inheritance tax
- No
- Cost of living index
- 32
- Safety
- 5/10
- Internet quality
- 6/10
- Visa-free destinations
- 78
- Foreigners can own property
- Yes
- Residency in
- 6 months
- Citizenship in
- 5 years
Taxes
Since 1 January 2026, Kazakhstan has a progressive income tax: 10% up to a taxable annual income of 8,500 MRP (approx. €61,000), 15% above that. Dividends: 5% up to a high threshold, then 15%. Employee contributions (10% pension, 2% health) are capped. VAT is 16%. No wealth tax, no inheritance tax.
Residency and visas
Multiple routes: the investor visa (10 years) from approx. USD 300,000 in Kazakh companies or listed securities, the AIFC tax residency programme from approx. USD 60,000 in AIX securities (5 years), the Neo Nomad visa for remote workers (income from USD 3,000 per month) and the classic work permit. Permanent residence can then be applied for with proof of means.
Property ownership
As a foreigner, buying residential property requires a permanent residence permit (art. 9 of the law on the legal status of foreigners); without a permit, purchases run through a Kazakh legal entity. Agricultural land is off-limits to foreigners. Registration is well digitalized and transaction costs are low.
Cost of living and quality of life
The cost of living is among the lowest of all Libaros destinations (Numbeo index ±32). Almaty and Astana are modern cities with good private healthcare and fast internet; outside them, infrastructure is more basic. Safety is average, perceived corruption is high. Continental climate with harsh winters; Russian and Kazakh dominate, English is limited.
Passport and mobility
The Kazakh passport grants visa-free access to 78 countries/territories (Henley 2026, rank 57, strongest in Central Asia). Note: Kazakhstan does not recognize dual citizenship; naturalization (after 5 years) requires giving up your own passport. Most expats therefore keep their nationality with a residence permit.
Residency and visas
- Investeerdersvisum C9 (10 jaar, USD 300.000+ in Kazachse bedrijven of genoteerde effecten) · €275,000
- AIFC Investment Tax Residency (5 jaar, vanaf ca. USD 60.000 in AIX-effecten) · €55,000
- Neo Nomad Visa (remote workers, inkomen vanaf USD 3.000/maand) · €33,000/j
- Werkvergunning (werkgever-sponsoring)
Why people move to Kazakhstan
10-15% income tax with capped contributions
The 15% top rate only applies above approx. €61,000 of taxable annual income; below that you pay 10%. Pension and health contributions are capped, keeping the total burden at higher incomes far below Western European levels. Dividends up to a high threshold: 5%.
AIFC: common-law financial hub with exemptions until 2066
The Astana International Financial Centre runs on English law, with its own English-language court and tax exemptions for qualified AIFC income until 2066. Through the AIFC investment programme (from approx. USD 60,000 in AIX securities), a five-year investor visa with tax advantages is within reach.
Very low costs, fast-growing cities
With a Numbeo index of ±32, Kazakhstan is among the cheapest destinations in the Libaros dataset: housing, staff and dining out cost a fraction of Western Europe. Almaty and Astana are investing heavily in infrastructure and attracting international companies, with rental yields that are rare in Europe.
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- Progressieve IPN-schaal 10%/15% vanaf 2026 (drempel 8.500 MRP = 36.762.500 KZT bij MRP 4.325)
- Btw per 1-1-2026 van 12% naar 16% (verlaagd tarief 5% voor o.a. medicijnen)
- KPN basis 20%; banken en gokbedrijven 25%; sociale sector 5% (2026)
- OPV 10% + VOSMS 2% werknemer, met grondslagcaps (50x resp. 10x minimumloon per maand)
- 55 verdragen ter voorkoming van dubbele belasting in werking
- Henley Passport Index 2026 — Kazachstan 78 bestemmingen, rang 57 (Astana Times, april 2026)
- Investeerdersvisum USD 300k (10 jaar), AIFC Investment Tax Residency vanaf ca. USD 60k AIX, Neo Nomad Visa USD 3k/maand
- Woningaankoop vereist permanente verblijfsvergunning; landbouwgrond verboden voor buitenlanders (Land Code)
- Cost of Living in Kazakhstan — Numbeo juni 2026 (Almaty 34,5 / Astana 30,0)
- Crime Index 45,2 / Safety Index 54,8 — Numbeo juni 2026 (corruptie-perceptie 80,2)
- Life expectancy at birth, total (years) — Kazakhstan 74,4 (2023)
- Verdrag NL-Kazachstan 1996; dividend 15% portfolio, 5% bij >=10% deelneming en 365 dagen houdperiode (MLI-gesynthetiseerd)