Below is the list of jurisdictions with which Kazakhstan has signed double taxation treaties. The list was updated in March 2018.
The list contains jurisdictions and applicable withholding tax rates on dividends, interest and royalty.
Click here to download a PDF version of the list.
| No | State | Dividends | Interest | Royalty | Capital gain | Other income |
| 1 | Armenia | 10% | 10% | 10% | does include shares if 50% of underlying assets is property | taxed in the state of the beneficiary |
| 2 | Austria | 5% (not less than 10% holding) & 15% in other cases | 10% | 10% | does not include shares | taxed in the state of the beneficiary |
| 3 | Azerbaijan | 10% | 10% | 10% | does not include shares | may be taxed in the source state |
| 4 | Belarus | 15% | 10% | 15% | does not include shares | taxed in the state of the beneficiary |
| 5 | Belgium | 5% (not less than 10% holding) & 15% in other cases | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 6 | Bulgaria | 10% | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 7 | Canada | 5% (not less than 10% holding) & 10% in other cases | 10% | 10% | does include shares if majority of underlying assets is property | may be taxed in the source state |
| 8 | China | 10% | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 9 | Czech Republic | 10% | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 10 | Estonia | 5% (not less than 25% holding) & 15% in other cases | 10% | 15% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 11 | Finland | 5% (not less than 10% holding) & 15% in other cases | 10% | 10% | does include shares if 50% of underlying assets is property | taxed in the state of the beneficiary |
| 12 | France | 5% (not less than 10% holding) & 15% in other cases | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 13 | Georgia | 15% | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 14 | Germany | 5% (not less than 25% holding) & 15% in other cases | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 15 | Hungary | 5% (not less than 25% holding) & 15% in other cases | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 16 | India | 10% | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 17 | Iran | 5% (not less than 20% holding) & 15% in other cases | 10% | 10% | does include shares if majority of underlying assets is property | may be taxed in the source state |
| 18 | Ireland | 5% (not less than 25% holding) & 15% in other cases | 10% | 10% | does include shares if 50% of underlying assets is property | taxed in the state of the beneficiary |
| 19 | Italy | 5% (not less than 10% holding) & 15% in other cases | 10% | 10% | does not include shares | taxed in the state of the beneficiary |
| 20 | Japan | 5% (not less than 10% holding) & 15% in other cases | 10% | 10% | does include shares if majority (50% or more) of underlying assets is property | taxed in the state of the beneficiary |
| 21 | Korea (South) | 5% (not less than 10% holding) & 15% in other cases | 10% | 10% | does include shares if majority (75% or more) of underlying assets is property | taxed in the state of the beneficiary |
| 22 | Kyrgyzstan | 10% | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 23 | Latvia | 5% (not less than 25% holding) & 15% in other cases | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 24 | Lithuania | 5% (not less than 25% holding) & 15% in other cases | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 25 | Luxembourg | 5% (not less than 15% holding) & 15% in other cases | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 26 | Macedonia | 5% (not less than 25% holding) & 15% in other cases | 10% | 10% | does include shares if majority (50% or more) of underlying assets is property | taxed in the state of the beneficiary |
| 27 | Malaysia | 10% | 10% | 10% | does include shares if majority (50% or more) of underlying assets is property | may be taxed in the source state |
| 28 | Moldova | 5% (not less than 25% holding) & 15% in other cases | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 29 | Mongolia | 10% | 10% | 10% | does not include shares | taxed in the state of source |
| 30 | Netherlands | 5% (not less than 10% holding) & 15% in other cases | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 31 | Norway | 5% (not less than 10% holding) & 15% in other cases | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 32 | Pakistan | 12,5% (not less than 10% holding) & 15% in other cases | 12,5% | 15% | does include shares if majority of underlying assets is property | taxed in the state of source |
| 33 | Poland | 10% (not less than 20% holding) & 15% in other cases | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of source |
| 34 | Qatar | 5% (not less than 10% holding) & 10% in other cases | 10% | 10% | does not include shares | taxed in the state of the beneficiary |
| 35 | Romania | 10% | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of source |
| 36 | Russia | 10% | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 37 | Saudi Arabia | 5% | 10% | 10% | does include shares | taxed in the state of the beneficiary |
| 38 | Serbia | 10% (not less than 25% holding) & 10% in other cases | 10% | 10% | does include shares if majority (50% or more) of underlying assets is property | taxed in the state of the beneficiary |
| 39 | Singapore | 5% (not less than 25% holding) & 10% in other cases | 10% | 10% | does include shares if majority (50% or more) of underlying assets is property | taxed in the state of source |
| 40 | Slovakia | 10% (not less than 30% holding) & 15% in other cases | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 41 | Slovenia | 5% (not less than 25% holding) & 15% in other cases | 10% | 10% | does include shares if majority (50% or more) of underlying assets is property | taxed in the state of the beneficiary |
| 42 | Spain | 5% (not less than 10% holding) & 15% in other cases | 10% | 10% | does include shares if majority (50% or more) of underlying assets is property | taxed in the state of the beneficiary |
| 43 | Sweden | 5% (not less than 10% holding) & 15% in other cases | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 44 | Switzerland | 5% (not less than 10% holding) & 15% in other cases | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 45 | Tadjikistan | 10% (not less than 30% holding) & 15% in other cases | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 46 | Turkey | 10% | 10% | 10% | does not include shares | taxed in the state of the beneficiary |
| 47 | Turkmenistan | 10% | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 48 | UAE | 5% (not less than 10% holding) | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 49 | UK | 5% (not less than 10% holding) & 15% in other cases | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 50 | Ukrain | 5% (not less than 25% holding) & 15% in other cases | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of the beneficiary |
| 51 | USA | 5% (not less than 10% holding) & 15% in other cases | 10% | 10% | does include shares if majority of underlying assets is property | taxed in the state of source |
| 52 | Uzbekistan | 10% | 10% | 10% | does not include shares | taxed in the state of the beneficiary |
| 53 | Vietnam | 5% (not less than 70% holding) & 15% in other cases | 10% | 10% | does include shares if majority (30% or more) of underlying assets is property | taxed in the state of the beneficiary |