🇰🇿 Kazakhstan

Kazakhstan has become an increasingly popular expat destination following global events in 2022, with a simplified process for Russian and other CIS nationals. Most nationalities receive 30-day visa-free entry, and Kazakhstan offers a long-term Temporary Residence Permit (TRP) for workers, investors, and family members. The country has simplified its immigration procedures significantly and the Astana International Financial Centre (AIFC) has its own visa and residency scheme for finance professionals.

Foreign workers in Kazakhstan need an employer-sponsored Work Permit issued by the Ministry of Labor. The employer must apply for a corporate work permit quota first, and then obtain individual permits for each foreign worker. IT and financial sector employees may qualify for AIFC-specific permits with more flexibility. Work permits are generally issued for 1 year, renewable.

Spouses and minor children of work permit holders can obtain dependent residence permits. The process requires the primary holder work permit, marriage certificate, and birth certificates for children. Dependent permits do not automatically grant work authorization; a separate work permit is required for employment.

Kazakhstan has a flat personal income tax rate of 10% on most income, which is among the lowest in the world. Non-residents are taxed on Kazakhstan-sourced income only at 20% flat rate. Kazakhstan has tax treaties with about 50 countries. There is no inheritance tax, and corporate tax is 20%. The tax system is considered straightforward and business-friendly.