This information addresses a number of issues related to the taxation of expatriates in Kazakhstan. This information is not intended to address tax or social security regulations that may apply to a particular company or individual. The purpose of this information is to assist you in identifying issues that might be relevant to your company with respect to the general procedures for the taxation of expatriate employees and payroll issues in Kazakhstan.
Due to frequent changes in legislation in Kazakhstan, KPMG in Kazakhstan advises you to obtain updated information before making a decision on a particular tax or legal issue.
The official Kazakhstan currency is the Kazakh Tenge (KZT).1
Herein, the host country refers to the country where the expatriate is going on assignment. The home country refers to the country where the expatriate lives when he/she is not on assignment.
1The official exchange rate of the National Bank of Kazakhstan on 5 May 2011 was KZT145.79 per USD1.00.