Ниже приведен перечень стран, с которыми Казахстан подписал конвенции об избежании двойного налогообложения. Перечень был обновлен в марте 2018 года.
Перечень содержит наименования юрисдикции, а также применимые ставки налога у источника выплаты на дивиденды, вознаграждение и роялти.
Нажмите здесь чтобы скачать PDF версию перечня.
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 |