National Bank of Kazakhstan resolution No. 29 of March 31, 2026 (in force since April 19, 2026) lets an individual transfer up to USD 10,000 without opening an account; banks report foreign currency transactions from USD 10,000. The text has no separate notice for buying property abroad.
What this changes in the calculation
Does not affect the amount; a large transfer for a purchase goes through an account.
Under article 430, subparagraphs 2 and 3, taxable income is reduced by interest on debt securities of Kazakhstani issuers and on securities on the official list of the Kazakhstan stock exchange. Government bonds are not named in the article directly.
What this changes in the calculation
Corporate bonds were 10 to 15%, become 0% for Kazakhstani issuers and listed securities (10 to 15% for foreign ones), from January 1, 2026; government bonds stay at 10 to 15% until direct confirmation.
Article 430, subparagraph 1 of the 2026 Tax Code of Kazakhstan reduces taxable income by interest on deposits in second-tier banks and licensed organizations of Kazakhstan; article 400, paragraph 1, subparagraph 18 carries the same reduction into the tax return. Deposits in foreign banks are taxed at 10% up to 8,500 MCI and 15% above.
What this changes in the calculation
Deposit was 10 to 15%, becomes 0% for deposits in Kazakhstan banks (10 to 15% for foreign ones), from January 1, 2026.
Rental income and the gain on selling a foreign apartment are declared in Kazakhstan at 10% and 15%; for foreign property the holding period gives no exemption (art. 383). Georgian tax is credited up to the Kazakhstani tax (Tax Code art. 413, art. 24 of the 1997 treaty, in force since July 5, 2000; arts. 6 and 13 leave Georgia the right to tax property located there).
What this changes in the calculation
With the Georgian 5% on rent, a Kazakhstan resident pays an extra 5% (up to 10%); on a sale the top-up is 10% of the gain, and after 2 years in Georgia there is no credit, so the full Kazakhstani rate is paid.
Article 602 of the 2026 Tax Code sets 16 brackets: 0.05% up to KZT 2 million, and at the top bracket KZT 2,946,600 plus 2% of the value above KZT 450 million. The local council (maslikhat) may change the rate by 50% only for the land under housing.
What this changes in the calculation
For a typical apartment the property tax is roughly 0.05 to 0.1% of value per year.
Under article 24 of the Law on Housing Relations, a landlord ends an open-ended lease with at least 3 months’ notice; a tenant leaves with a month’s notice or by paying for a month; the lease survives a change of owner. Eviction only by court order; the law does not set the size of the deposit.
What this changes in the calculation
Does not affect the amount; the notice period is for the country guide.
At the Finance Ministry’s October auctions the 7-year MEUKAM yield was 13.90% (October 13, 2026, previously 14.00%) and the 12-year yield 13.89% (October 6, 2026, previously 14.47%). On October 23, 2026 the National Bank set the base rate at 15.75% (corridor from 14.75 to 16.75%), effective from October 27; the next decision is on December 4, 2026.
What this changes in the calculation
12-year tenge government bonds return 0.58 points a year less.
From October 1, 2026 the Deposit Guarantee Fund set a maximum rate of 2.5% on foreign currency savings deposits with a term of 24 months or more; other foreign currency deposits are capped at 1%.
What this changes in the calculation
A dollar deposit at a Kazakhstani bank for 2 years or more earns up to 2.5% a year, shorter terms up to 1%.
The treaty was signed on November 11, 1997, ratified by Law No. 273-I of July 9, 1998 and entered into force on July 5, 2000. Kazakhstan reduces its tax by the tax paid in Georgia, up to the Kazakhstani tax on the same income; the credit requires a certificate from the Georgian tax authority with a notarized translation.
What this changes in the calculation
Georgian rent for a Kazakhstan resident: the Georgian 5% is credited, with a top-up in Kazakhstan of 5% (to 10%) or 10% (to 15%) on income above 8,500 MCI.
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%.
On October 23, 2026 the National Bank kept the base rate at 15.75% with a corridor of plus or minus 1 point; September inflation was 9.3%. The next decision is due December 4, 2026.