Tax residency certificate for individuals in Kazakhstan: when it is required and how to obtain it

What is a Tax Residency Certificate

A tax residency certificate is an official document confirming that an individual is recognized as a tax resident of a particular state.

In accordance with Article 702 of the Tax Code of the Republic of Kazakhstan, the document confirming the residency of a non‑resident is an official document confirming that the recipient of income is a resident of a state with which the Republic of Kazakhstan has concluded an international treaty.

In What Cases Individuals May Need a Residency Certificate

A tax residency certificate is used in situations where the income of an individual is connected with several jurisdictions. For example, an individual may live with their family in Kazakhstan but actually stay outside the country for more than 183 days per year. In such a situation, a tax residency certificate may be required to confirm the person’s tax status.

The presence of this document makes it possible to confirm the tax status of the individual and correctly determine the procedure for taxation of their income. In practice, this document is used to confirm the right to apply the provisions of an international convention and to ensure that the relevant income is taxed only in one of the states – usually in the country of tax residence.

Who Is Recognized as a Tax Resident of Kazakhstan

According to the Tax Code of the Republic of Kazakhstan, an individual is recognized as a tax resident in the following cases:

• permanent presence in the Republic of Kazakhstan;
• having the center of vital interests in the Republic of Kazakhstan.

Permanent presence means that an individual stays in Kazakhstan for at least 183 calendar days within any consecutive twelve‑month period, including the days of arrival and departure.

At the same time, even if this period of stay is not met, a person may still be recognized as a resident if their center of vital interests is located in Kazakhstan. The center of vital interests is considered to be located in Kazakhstan if the following conditions are simultaneously met:

• the individual has citizenship of Kazakhstan, a residence permit, or a permanent residence permit;
• the spouse and/or close relatives reside in Kazakhstan;
• the individual or their family members own real estate in Kazakhstan that is available for residence.

Procedure for Obtaining a Residency Certificate

The document confirming tax residency is issued by the tax authority on the basis of a tax application submitted by an individual. The application is submitted to the state revenue authority at the place of registration. For foreign citizens and stateless persons recognized as residents of Kazakhstan, it is also necessary to provide:

• notarized copies of passport pages or a stateless person’s identification document containing identification data;
• pages containing entry and exit marks from the Republic of Kazakhstan;
• documents confirming the period of stay in Kazakhstan (for example, visas or other migration documents).

Based on the submitted documents, the tax authority reviews the application and issues the tax residency certificate.

Practical Recommendations

In the context of increasing international mobility of individuals, the issues of determining tax residency are becoming increasingly relevant. An incorrect determination of tax status may lead to the risk of double taxation.

RÖDL possesses practical expertise in tax and regulatory support for individuals and legal entities operating in the Kazakhstani market, including matters related to determining tax residency and applying international agreements on the avoidance of double taxation.

A timely assessment of tax status and proper documentary confirmation of residency allow the application of international treaty provisions and help minimize the risks of double taxation.