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Kazakhstan: gains on open-end fund units and listed securities are tax free

Gains on selling units of open-end and interval mutual funds, government securities, debt securities of Kazakhstani issuers and securities on the official list of the Kazakhstan stock exchange sold in open trading are exempt. Interest is taxed at 10% on annual income up to 8,500 MCI (KZT 36,762,500 in 2026) and 15% above; dividends at 5% up to 230,000 MCI and 15% above, 0 for securities on the exchange's official list.

What this changes in the calculation

The site shows 10 to 15% for a fund in Kazakhstan: for units of Kazakhstani open-end funds and securities on the exchange's official list the gain is taxed at 0, for others at 10 or 15%.

Source
PwC Worldwide Tax Summaries
Status
verified
Published

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