{"id":178,"date":"2018-09-12T13:46:27","date_gmt":"2018-09-12T07:46:27","guid":{"rendered":"http:\/\/tributum.kz\/?page_id=178"},"modified":"2018-09-12T13:48:47","modified_gmt":"2018-09-12T07:48:47","slug":"double-tax-treaties-concluded-by-kazakhstan","status":"publish","type":"page","link":"https:\/\/tributum.kz\/?page_id=178","title":{"rendered":"Double tax treaties concluded by Kazakhstan"},"content":{"rendered":"

Below is the list of jurisdictions with which Kazakhstan has signed double taxation treaties. The list was updated in March 2018. In mid-2018 Kazakhstan has singed a double tax treaty with Cyprus (not yet listed).<\/p>\n

Most of tax treaties, according to the Ministry of Finance of the Republic of Kazakhstan,\u00a0<\/a>are based on the OECD Model Convention for the Avoidance of Double Taxation on Income and on Capital (OECD MTC<\/em>) and some of the tax treaties are based on the UN Model Double Taxation Convention (UN MTC<\/em>). The tax treaty with the US is based on the US Model Income Tax Convention, nevertheless, the text of the Kazakhstan-US DTT contains number of deviations towards the UN MTC.<\/p>\n

The list contains jurisdictions and applicable withholding tax rates on dividends, interest and royalty.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
No<\/td>\nState<\/td>\nDividends<\/td>\nInterest<\/td>\nRoyalty<\/td>\nCapital gain<\/td>\nOther income<\/td>\n<\/tr>\n
1<\/td>\nArmenia<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if 50% of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
2<\/td>\nAustria<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes not include shares<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
3<\/td>\nAzerbaijan<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes not include shares<\/td>\nmay be taxed in the source state<\/td>\n<\/tr>\n
4<\/td>\nBelarus<\/td>\n15%<\/td>\n10%<\/td>\n15%<\/td>\ndoes not include shares<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
5<\/td>\nBelgium<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
6<\/td>\nBulgaria<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
7<\/td>\nCanada<\/td>\n5% (not less than 10% holding) & 10% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\nmay be taxed in the source state<\/td>\n<\/tr>\n
8<\/td>\nChina<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
9<\/td>\nCzech Republic<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
10<\/td>\nEstonia<\/td>\n5% (not less than 25% holding) & 15% in other cases<\/td>\n10%<\/td>\n15%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
11<\/td>\nFinland<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if 50% of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
12<\/td>\nFrance<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
13<\/td>\nGeorgia<\/td>\n15%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
14<\/td>\nGermany<\/td>\n5% (not less than 25% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
15<\/td>\nHungary<\/td>\n5% (not less than 25% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
16<\/td>\nIndia<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
17<\/td>\nIran<\/td>\n5% (not less than 20% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\nmay be taxed in the source state<\/td>\n<\/tr>\n
18<\/td>\nIreland<\/td>\n5% (not less than 25% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if 50% of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
19<\/td>\nItaly<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes not include shares<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
20<\/td>\nJapan<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority (50% or more) of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
21<\/td>\nKorea (South)<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority (75% or more) of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
22<\/td>\nKyrgyzstan<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
23<\/td>\nLatvia<\/td>\n5% (not less than 25% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
24<\/td>\nLithuania<\/td>\n5% (not less than 25% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
25<\/td>\nLuxembourg<\/td>\n5% (not less than 15% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
26<\/td>\nMacedonia<\/td>\n5% (not less than 25% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority (50% or more) of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
27<\/td>\nMalaysia<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority (50% or more) of underlying assets is property<\/td>\nmay be taxed in the source state<\/td>\n<\/tr>\n
28<\/td>\nMoldova<\/td>\n5% (not less than 25% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
29<\/td>\nMongolia<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes not include shares<\/td>\ntaxed in the state of source<\/td>\n<\/tr>\n
30<\/td>\nNetherlands<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
31<\/td>\nNorway<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
32<\/td>\nPakistan<\/td>\n12,5% (not less than 10% holding) & 15% in other cases<\/td>\n12,5%<\/td>\n15%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of source<\/td>\n<\/tr>\n
33<\/td>\nPoland<\/td>\n10% (not less than 20% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of source<\/td>\n<\/tr>\n
34<\/td>\nQatar<\/td>\n5% (not less than 10% holding) & 10% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes not include shares<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
35<\/td>\nRomania<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of source<\/td>\n<\/tr>\n
36<\/td>\nRussia<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
37<\/td>\nSaudi Arabia<\/td>\n5%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
38<\/td>\nSerbia<\/td>\n10% (not less than 25% holding) & 10% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority (50% or more) of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
39<\/td>\nSingapore<\/td>\n5% (not less than 25% holding) & 10% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority (50% or more) of underlying assets is property<\/td>\ntaxed in the state of source<\/td>\n<\/tr>\n
40<\/td>\nSlovakia<\/td>\n10% (not less than 30% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
41<\/td>\nSlovenia<\/td>\n5% (not less than 25% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority (50% or more) of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
42<\/td>\nSpain<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority (50% or more) of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
43<\/td>\nSweden<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
44<\/td>\nSwitzerland<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
45<\/td>\nTadjikistan<\/td>\n10% (not less than 30% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
46<\/td>\nTurkey<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes not include shares<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
47<\/td>\nTurkmenistan<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
48<\/td>\nUAE<\/td>\n5% (not less than 10% holding)<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
49<\/td>\nUK<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
50<\/td>\nUkrain<\/td>\n5% (not less than 25% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
51<\/td>\nUSA<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of source<\/td>\n<\/tr>\n
52<\/td>\nUzbekistan<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes not include shares<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
53<\/td>\nVietnam<\/td>\n5% (not less than 70% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority (30% or more) of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Below is the list of jurisdictions with which Kazakhstan has signed double taxation treaties. The list was updated in March 2018. In mid-2018 Kazakhstan has singed a double tax treaty with Cyprus (not yet listed). Most of tax treaties, according to the Ministry of Finance of the Republic of Kazakhstan,\u00a0are based on the OECD Model … <\/p>\n

Continue reading “Double tax treaties concluded by Kazakhstan”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":169,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-178","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/tributum.kz\/index.php?rest_route=\/wp\/v2\/pages\/178","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tributum.kz\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/tributum.kz\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/tributum.kz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tributum.kz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=178"}],"version-history":[{"count":2,"href":"https:\/\/tributum.kz\/index.php?rest_route=\/wp\/v2\/pages\/178\/revisions"}],"predecessor-version":[{"id":181,"href":"https:\/\/tributum.kz\/index.php?rest_route=\/wp\/v2\/pages\/178\/revisions\/181"}],"up":[{"embeddable":true,"href":"https:\/\/tributum.kz\/index.php?rest_route=\/wp\/v2\/pages\/169"}],"wp:attachment":[{"href":"https:\/\/tributum.kz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=178"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}