Kazakhstan vs Cyprus
Corporate Tax Comparison
Time of Update: Kazakhstan: 4/06/2026 / Cyprus: 4/05/2026
Compare Kazakhstan and Cyprus corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Kazakhstan vs Cyprus Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Kazakhstan
Cyprus
General CIT Rate:
20
General CIT Rate:
12.5
CIT Return Due Date:
March 31
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Payment Due Date:
April 10
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar year.
CIT Estimated Payment Due Date:
25th of each month
CIT Estimated Payment Due Date:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.
Withholding Tax (WHT)
Kazakhstan
Cyprus
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15 / 15 / 15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Kazakhstan
Cyprus
General Capital Gain Tax Rate:
Universal income tax rates apply
General Capital Gain Tax Rate:
20
Effective Tax Rate (ETR)
Kazakhstan
Cyprus
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
11.4%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
5.92%
