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Tax Consultant for Foreign Businesses in Kazakhstan
We answer tax questions in writing with references to the Tax Code, prepare replies to the State Revenue Committee and support you through tax audits. For LLPs, branches and companies with foreign shareholders.
A good tax consultant in Kazakhstan matters more than ever, because a new Tax Code took effect in 2026. VAT went up to 16%, the VAT registration threshold dropped to KZT 43.25 million, and withholding tax on payments to non-residents for services is now 20% instead of 15%. The simplified regime is closed to 44 types of activity, including consulting, marketing, accounting and legal services, and to companies where a legal entity holds more than 25%. Many setups that worked last year now lead to additional tax assessments.
We advise on choosing a tax regime, VAT, corporate income tax, payroll taxes and payments to non-residents. Every answer cites the relevant rule, so you can show it to your director, auditor or parent company. If you receive a notice from the State Revenue Committee, you usually have 30 business days to respond, and we keep track of that deadline. We help lower your tax bill only by legal means: the right regime, reliefs your company is entitled to, correct rates and deductions.
Consultations are available online anywhere in Kazakhstan; in Astana you can also meet in person.
Who it is for
- Directors and owners of Kazakh LLPs who need an answer on a specific deal or payment
- Subsidiaries and branches of foreign companies that need a tax position in English for head office
- Companies that received a notice after a desk review by the tax authority
- Businesses that pay foreign developers and online services
- Consulting, marketing and legal firms that lost the right to the simplified regime
Requirements
- A notice of discrepancies after a desk review must be answered within 30 business days of delivery
- If the notice is not dealt with, the tax authority can suspend outgoing payments from your bank accounts and block the issuing of e-invoices
- An appeal against a tax audit notice is filed within 30 business days; while it is under review, the disputed part of the notice is not enforced
- Payments to non-residents for services are subject to 20% withholding tax unless a double tax treaty applies
- A buyer on the general regime cannot deduct VAT on purchases from suppliers on the simplified regime
What we do
- One-off consultations by email, video call or in person at our office in Astana
- Written opinions on a deal, a payment or a group structure, in English or Russian
- Choosing a regime and structure: simplified or general regime, when to register for VAT, LLP or branch
- Checking payments to non-residents before you pay: withholding tax, VAT on behalf of the non-resident, certificate of residence
- Explanations and amended returns in response to State Revenue Committee notices
- Preparing documents for a tax audit, reviewing the audit report and filing an appeal on time
Key documents
- A short description of the situation and your question
- The contract the question relates to, or a draft of it
- The State Revenue Committee notice or audit report, if you have one
- Bank statements, e-invoices and tax returns for the period in question
- The counterparty's certificate of tax residence, if the question is about a payment to a non-resident
How it works
- Question and documentsyou describe the situation and send the contract, notice or bank statement
- Scopewe tell you what is needed: a short answer, a written opinion or ongoing support
- Answer or opinionin writing, with references to the Tax Code and official guidance, and a clear conclusion on what to do
- Actionif needed, we prepare the reply to the notice, an amended return or an appeal and watch the deadlines
- Next stepsa one-off question is closed; if questions come up regularly, we suggest ongoing bookkeeping
Timeline
Depends on the scope: a short answer, a written opinion or support through an audit; replies to tax notices are prepared within the 30-business-day deadline.
Timelines are approximate: government agencies, consulates and banks set them.
What to watch out for
- Missing the deadline to answer a notice can lead to your bank account operations being suspended
- If you pay the non-resident's tax out of your own pocket, you cannot apply the reduced treaty rate
- The certificate of residence has to be obtained before the payment, not after
- We do not offer schemes with substituted contracts or fictitious expenses: in an audit they lead to extra tax and penalties
FAQ
How much does it cost?
Our service fee is on request. Government fees, translations, insurance and other mandatory costs are paid separately; we send the full estimate before you sign.
How can a tax consultant in Kazakhstan help a foreign-owned company?
A consultant answers your tax question with a reference to the law, checks a deal or payment before it goes through, prepares a reply to a State Revenue Committee notice and helps you get through an audit. For your head office we can prepare a written opinion in English.
Can I get a tax consultation online?
Yes. We consult online anywhere in Kazakhstan, in English or Russian, by email or video call. In Astana you can also meet us at the office. Send us your question and the related documents, and we will tell you whether a short answer, a written opinion or ongoing support is needed.
How long do I have to answer a desk review notice?
30 business days from the day it is delivered. Within that time you need to file an amended return or an explanation with supporting documents. Otherwise the tax authority can suspend outgoing payments from your accounts and block e-invoicing.
How do I appeal the results of a tax audit?
An appeal against the audit notice goes to the authorized body or to court within 30 business days from the day after delivery. While the appeal is being reviewed, the disputed part of the notice is not enforced.
What changed in Kazakhstan taxes in 2026?
VAT rose to 16%, the VAT registration threshold fell to KZT 43.25 million, withholding tax on services from non-residents is 20%, and social tax is 6%. The simplified regime is closed to 44 types of activity and to companies where a legal entity holds more than 25%.
What tax do I withhold when paying a foreign developer?
Payments to a non-resident for services are subject to 20% withholding tax, and only VAT payers pay VAT on behalf of the non-resident. If the recipient has a certificate of tax residence, we check whether a double tax treaty applies and the rate can be reduced.
Do you guarantee the result?
No. Decisions are made by government agencies, consulates and banks. We are responsible for preparing and checking documents, filing and support, and we tell you about the risks upfront.
Related programs
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