KAZAKHSTAN CFC RULES 2026:

March 9, 2026

Kazakhstan CFC Rules: Upcoming Deadlines for Notifications and Tax Returns

If you are a tax resident of Kazakhstan and have an ownership or controlling interest in foreign companies, you may be subject to the following CFC-related obligations:

• File a notification of participation (control) in a CFC
• File a tax return reflecting CFC profit
• Pay income tax on CFC profits

Key deadlines:

- Notification of participation in a CFC for 2025 – no later than 31 March 2026

- Tax return reflecting CFC profit – within the statutory deadlines (depending on the circumstances)

- Tax payment – within 10 calendar days after the deadline for tax return filing

To assess the implications of owning a foreign company, it is important to:

• determine whether the company qualifies as a CFC
• review the availability of exemptions or the need to include CFC profits in taxable income
• prepare and submit the relevant documentation

We have prepared a concise practical guide with flowcharts and a step-by-step action algorithm.

If your structure includes foreign companies, we recommend assessing your tax obligations in advance. We are ready to support you both at the analysis stage and in preparing the necessary notifications and tax returns.