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The list of countries with which Kazakhstan has entered into international agreements on double taxation avoidance has been approved. These countries have a nominal corporate income tax rate exceeding 75% of Kazakhstan’s corporate income tax rate.
The list was approved by Order No. 121 of the Minister of Finance of the Republic of Kazakhstan dated 24 February 2026. It comes into effect on 21 March 2026 and applies to relations arising from 1 January 2026 to 31 December 2027.
List of countries:
- Republic of Austria
- United States of America
- Republic of Armenia
- Republic of Azerbaijan
- Republic of Belarus
- Kingdom of Belgium
- Socialist Republic of Vietnam
- Federal Republic of Germany
- State of Japan
- Italian Republic
- Islamic Republic of Iran
- Kingdom of Spain
- Canada
- Republic of Korea
- People’s Republic of China (except for the territories of the special administrative regions of Macau and Hong Kong)
- Republic of Latvia
- Republic of Lithuania
- Grand Duchy of Luxembourg
- Malaysia
- Mongolia
- Kingdom of the Netherlands
- Kingdom of Norway
- Islamic Republic of Pakistan
- Republic of Poland
- Russian Federation
- Romania
- Kingdom of Saudi Arabia
- Republic of Singapore
- Slovak Republic
- Republic of Slovenia
- Republic of Türkiye
- Ukraine
- United Kingdom of Great Britain and Northern Ireland
- Republic of India
- Republic of Finland
- French Republic
- Republic of Croatia
- Czech Republic
- Kingdom of Sweden
- Swiss Confederation (limited to the following cantons only):
  1) Aargau
  2) Bern
  3) Ticino
  4) Zurich - Republic of Estonia
