Kazakhstan tax residency: the 183-day rule

Spend 183 days or more in Kazakhstan across any rolling 12-month window — the count does not reset on 1 January — and residency can attach.

An individual is a Kazakhstan tax resident if present 183+ days within ANY rolling 12-month period ending in the reporting period (days of arrival and departure both count). A SECOND, non-day trigger applies: even with fewer than 183 days, an individual is resident if their "centre of vital interest" is in Kazakhstan — deemed so only when THREE conditions are met simultaneously: (a) holds KZ citizenship or residence permit, (b) family/close relatives live in KZ, and (c) the individual or family owns KZ real estate available for residence. No territorial-relief regime for residents (worldwide income is taxed). Notable regime: as of 1 Jan 2026 the previously flat 10% PIT became a PROGRESSIVE 10%/15% scale (15% applies above 8,500 MCI ≈ KZT 35.26M/yr); a "Neo Nomad" digital-nomad visa (B12-1, ~USD 3,000/mo income, remote work for foreign employer) lets nomads stay without becoming resident if under 183 days, in which case foreign-source income is untaxed in KZ.

Centre of vital interests (compound test, all 3 required)

For someone present under 183 days, residency still applies ONLY if ALL THREE of the following are satisfied simultaneously in the reporting year: (1) the individual holds Kazakhstan citizenship OR a residence permit OR a permanent residence permit; (2) the individual's spouse/family and/or close relatives reside in Kazakhstan; and (3) the individual and/or family members own real estate in Kazakhstan available for their use at any time. None of these three alone is sufficient — only their conjunction triggers residency (and worldwide taxation).