New Domestic Search Requirement for Employers
Starting from 1 September 2025, amendments to the legislation regulating the issuance of Work Permits will take effect in Kazakhstan.
Under these amendments, employers will be required to look for suitable candidates in the domestic labor market before applying for a Work Permit. This search must be carried out by submitting information on relevant vacancies to the national electronic labor exchange. After 15 calendar days from the date of submission, the employer will be allowed to apply for a Work Permit.
New Tax Rates for Foreign Workers
On 8 July 2025, an amended Tax Code was adopted, which will come into force on 1 January 2026. Among other changes, the amendments introduce new individual income tax (IIT) rates. For foreigners working in Kazakhstan, the IIT rate will be 10% if their annual income does not exceed 600,000 MCI (approximately USD 4.5 million). If their annual income surpasses this threshold, the IIT rate will increase to 17%.
