ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 6, 2025 No. 579

About approval of the list of the countries with which the international treaty regulating questions of avoidance of double taxation and prevention of tax avoidance which nominal profit tax rate constitutes more than 75 percent from rate of the corporate income tax in the Republic of Kazakhstan became effective

According to the subitem 1) Item 1 of article 332 of the Tax Code of the Republic of Kazakhstan PRIKAZYVAYU:

1. Approve the enclosed list of the countries with which the international treaty regulating questions of avoidance of double taxation and prevention of tax avoidance which nominal profit tax rate constitutes more than 75 percent from rate of the corporate income tax in the Republic of Kazakhstan became effective.

2. Recognize invalid:

1) the order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of June 19, 2023 No. 680 "About approval of the list of the countries with which the international treaty regulating questions of avoidance of double taxation and prevention of tax avoidance which nominal profit tax rate constitutes more than 75 percent from rate of the corporate income tax in the Republic of Kazakhstan became effective".

2) the order of the Minister of Finance of the Republic of Kazakhstan of May 22, 2025 No. 247 "About modification of the order of the Deputy prime minister - the Minister of Finance of the Republic of Kazakhstan of June 19, 2023 No. 680 "About approval of the list of the countries with which the international treaty regulating questions of avoidance of double taxation and prevention of tax avoidance which nominal profit tax rate constitutes more than 75 percent from rate of the corporate income tax in the Republic of Kazakhstan became effective".

3. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation:

1) the direction of the copy of this order in the state and Russian languages in the Republican state company on the right of economic maintaining "Institute of the legislation and legal information of the Republic of Kazakhstan" the Ministries of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts 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.

4. This order becomes effective since January 1, 2026 and is subject to official publication, at the same time this order is effective till December 31, 2027 inclusive.

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of October 6, 2025 No. 579

The list of the countries with which the international treaty regulating questions of avoidance of double taxation and prevention of tax avoidance which nominal profit tax rate constitutes more than 75 percent from rate of the corporate income tax in the Republic of Kazakhstan became effective

1. Republic of Austria

2. United States of America

3. Republic of Armenia

4. Azerbaijan Republic

5. Republic of Belarus

6. Kingdom of Belgium

7. Socialist Republic of Vietnam

8. Federal Republic of Germany

9. State of Japan

10. Republic of Italy

11. Islamic Republic of Iran

12. Kingdom of Spain

13. Canada

14. Republic of Korea

15. The People's Republic of China (except regarding the territories special

administrative areas Aomins (Macau) and Hong Kong (Hong Kong)

16. Republic of Latvia

17. Grand Duchy of Luxembourg

18. Malaysia

19. Mongolia

20. Kingdom of the Netherlands

21. Kingdom of Norway

22. Islamic Republic of Pakistan

23. Republic of Poland

24. Russian Federation

25. Romania

26. Kingdom of Saudi Arabia

27. Republic of Singapore

28. Slovak Republic

29. Republic of Slovenia

30. Republic of Turkey

31. Ukraine

32. United Kingdom of Great Britain and Northern Ireland

33. Republic of India

34. Republic of Finland

35. French Republic

36. Republic of Croatia

37. Czech Republic

38. Kingdom of Sweden

39. The Swiss confederation (only regarding the following cantons):

1) Argau

2) Burn

3) Ticino

4) Zurich

40. Republic of Estonia

 

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