ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 12, 2025 No. 492

About approval of the list of the states with the preferential taxation

According to Item 3 of article 20 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the list of the states with the preferential taxation according to appendix 1 to this order.

2. Recognize invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to appendix 2 to this order.

3. To provide to department of the tax and customs legislation of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan after its official publication;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

4. This order becomes effective since January 1, 2026 and is subject to official publication.

It is approved Ministry of Foreign Affairs of the Republic of Kazakhstan

It is approved Ministry of national economy of the Republic of Kazakhstan

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of September 12, 2025 No. 492

The list of the states with the preferential taxation

1. Principality of Andorra.

2. Antigua and Barbuda.

3. Commonwealth of the Bahamas.

4. Barbados.

5. Kingdom of Bahrain.

6. Belize.

7. Brunei Darussalam.

8. Republic of Vanuatu.

9. Co-operative Republic of Guyana.

10. Republic of Guatemala.

11. Grenada.

12. Republic of Djibouti.

13. Dominican Republic.

14. Commonwealth of Dominica.

15. The Kingdom of Spain (only regarding the territory of the Canary Islands).

16. The People's Republic of China (only regarding the territories of special administrative areas Aomins (Macau) and Hong Kong (Hong Kong).

17. Republic of Colombia.

18. Union of the Comoros.

19. Republic of Costa Rica.

20. Malaysia (only regarding the enclave territory Labuan).

21. Republic of Liberia.

22. Lebanese Republic.

23. Republic of Mauritius.

24. Islamic Republic of Mauritania.

25. The Portuguese Republic (only regarding the territory of the islands of Madeira).

26. Republic of Maldives.

27. Republic of the Marshall Islands.

28. Principality of Monaco.

39. Malta.

30. Commonwealth of the Northern Mariana Islands.

31. The kingdom of Morocco (only regarding the territory of the city of Tangier).

32. Republic of the Union of Myanmar.

33. Republic of Nauru.

34. The kingdom Netherlands (only regarding the territory of the island of Aruba and the dependent territories of the Antilles).

35. Federal Republic of Nigeria.

36. New Zealand (only regarding the territory of the Cook Islands and Niue).

37. Republic of Palau.

38. Republic of Panama.

39. Independent State of Samoa.

40. Republic of San Marino.

41. Republic of Seychelles.

42. Saint Vincent and Grenadines.

43. Federation Saint Kitts and Nevis.

44. Saint Lucia.

45. The United Kingdom of Great Britain and Northern Ireland (only regarding the following territories):

1) Islands of Anguilla;

2) Bermuda;

3) British Virgin Islands;

4) Gibraltar;

5) Cayman Islands;

6) Island of Montserrat;

7) Turks and Caicos Islands;

8) Isle of Man;

9) Channel Islands (island of Guernsey, Jersey, Sark, Alderney);

10) Island South Georgia;

11) Southern Sendvichev of the island;

12) Chagos Archipelago.

46. The United States of America (only regarding the following territories):

1) Virgin Islands of the United States;

2) Island of Guam;

3) Commonwealth of Puerto Rico;

4) State of Wyoming.

47. Republic of Suriname.

48. United Republic of Tanzania.

49. Kingdom of Tonga.

50. Republic of Trinidad and Tobago.

51. Republic of Fiji.

52. Republic of the Philippines.

53. The French Republic (only regarding the following territories):

1) Islands of Kerguelen;

2) French Polynesia;

3) French Guiana.

54. Montenegro.

55. Democratic Socialist Republic of Sri Lanka.

56. Jamaica.

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of September 12, 2025 No. 492

List of invalid some orders of the Ministry of Finance of the Republic of Kazakhstan

1. The order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 142 "About approval of the list of the states with the preferential taxation" (registered in the Register of state registration of regulatory legal acts at No. 16404).

2. The order of the Minister of Finance of the Republic of Kazakhstan of September 25, 2020 No. 920 "About modification of the order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 142 "About approval of the list of the states with the preferential taxation" (registered in the Register of state registration of regulatory legal acts at No. 21289).

3. The order of the acting minister of finance of the Republic of Kazakhstan of November 30, 2022 No. 1215 "About modification of the order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2018 No. 142 "About approval of the list of the states with the preferential taxation" (registered in the Register of state registration of regulatory legal acts at No. 30877).

 

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