How many days make you tax resident in Kazakhstan?

183 days Not less than 183 calendar days, INCLUDING days of arrival and departure, in any consecutive twelve-month period ending in the tax period makes you tax resident in Kazakhstan, and residents are taxed on worldwide income. Days are not the only route in: Article 222 of the Tax Code: an individual is a resident either by PERMANENT PRESENCE or by having a CENTRE OF VITAL INTERESTS in Kazakhstan. Permanent presence means being in Kazakhstan in any consecutive twelve-month period ending in the tax period for not less than 183 calendar days including days of arrival and departure — or not less than NINETY calendar days for an AIFC investment resident under the Constitutional Law on the Astana International Financial Centre. Centre of vital interests requires ALL THREE of the following simultaneously: (1) the individual holds Kazakh citizenship or a residence permit or permanent residence document; (2) the spouse and/or close relatives of the individual live in Kazakhstan, where such relatives exist; (3) there is immovable property in Kazakhstan owned by or otherwise available to the individual and/or the spouse and/or close relatives, available at any time for the individual's residence. Article 222(4) deems certain Kazakh citizens residents regardless of time abroad: state officials posted abroad including diplomatic, consular and international-organisation staff and their families; crew of Kazakh-owned vehicles on regular international routes; military and civilian personnel of the Kazakh armed forces stationed abroad; persons working on state-owned facilities abroad; persons abroad for study, internship or treatment, for the duration; and teachers and researchers abroad for the duration of that work. Checked 18 August 2026 against adilet.zan.kz.

1 January – 31 December. Day counts are measured against that year unless the rule names a different period — here, Not less than 183 calendar days, INCLUDING days of arrival and departure, in any consecutive twelve-month period ending in the tax period.

Yes — once you are tax resident in Kazakhstan, worldwide income falls in scope, subject to double-tax treaties. AIFC INVESTMENT RESIDENT: a reduced presence test of not less than 90 calendar days in any consecutive twelve-month period ending in the tax period, under Article 222(2)(2) read with the Constitutional Law on the Astana International Financial Centre. This is a materially lower bar than the general 183 days and is a genuine trap for anyone modelling Kazakh residency on the standard threshold alone.

AIFC INVESTMENT RESIDENT: a reduced presence test of not less than 90 calendar days in any consecutive twelve-month period ending in the tax period, under Article 222(2)(2) read with the Constitutional Law on the Astana International Financial Centre. This is a materially lower bar than the general 183 days and is a genuine trap for anyone modelling Kazakh residency on the standard threshold alone. Conditions and time limits apply; the official page below is the place to check them.

Every stay you log feeds the tally: Stretch counts the days you were present against the 183-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.