ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of February 24, 2026 No. 121

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 rate of the income tax constitutes more than 75 percent from rate of the corporate income tax in the Republic of Kazakhstan became effective

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

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 rate of the income tax constitutes more than 75 percent from rate of the corporate income tax in the Republic of Kazakhstan became effective.

2. 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 Kazakh 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.

3. This order becomes effective after ten calendar days after day of its first official publication and extends to the legal relationship which arose from January 1, 2026 to December 31, 2027 inclusive.

Appendix

to the Order of the Minister of Finance of the Republic of Kazakhstan of February 24, 2026 No. 121

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