According to Order No. 247 issued by the Minister of Finance of the Republic of Kazakhstan on May 22, 2025, the list of countries with which Kazakhstan has concluded and enforced an international agreement on the avoidance of double taxation and the prevention of tax evasion has been updated.
The list includes countries where the nominal corporate income tax rate exceeds 75% of the corporate income tax rate applied in Kazakhstan.
Current list of countries:
1. Republic of Austria
2. United States of America
3. Republic of Armenia
4. Republic of Azerbaijan
5. Republic of Belarus
6. Kingdom of Belgium
7. Socialist Republic of Vietnam
8. Federal Republic of Germany
9. State of Japan
10. Italian Republic
11. Islamic Republic of Iran
12. Kingdom of Spain
13. Canada
14. Republic of Korea
15. People’s Republic of China
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 Türkiye
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. Swiss Confederation (limited to the following cantons only):
1) Aargau
2) Bern
3) Ticino
4) Zurich
40. Republic of Estonia
