Kazakhstan or Tajikistan: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Level pegging: Kazakhstan and Tajikistan weigh about the same on the taxpayer.

Tax Kazakhstan Tajikistan Gap
Corporate income tax headline rate 20% 18% +2.0 points
Personal income tax top bracket 10% to 15% 12% +3.0 points
VAT standard rate 13% 14% −1.0 points

Detailed schedules

Corporate income tax

Kazakhstan

n/a

Tajikistan

General case and natural resources Article 183 of the tax code 18%
Goods production Was 13% until December 31, 2025 18%
Banks and mobile operators 20%

Personal income tax

Kazakhstan

n/a

Tajikistan

Main employment salary Residents, after personal allowance 12%
Other income Without article 191 deductions 15%
Non-resident salary Tajik-source income 20%
See the Kazakhstan page See the Tajikistan page