Kazakhstan is preparing special tax treatment for holders of its “Golden Visa” and their family members as the government tries to make the country more attractive to foreign investors, high-skilled workers and long-term residents.
Kazakhstan Drafts Tax Changes for Golden Visa Holders
The draft changes to the Tax Code, published for public discussion through Sept. 25, would separate income earned by Golden Visa holders into a distinct category and exempt them from some standard rules on individual taxation and tax reporting. The proposal does not set a special tax rate, but it would give the visa class its own legal framework inside the tax system.
For investors, the move is part of a broader push to simplify entry and reduce friction in a country seeking more capital for manufacturing, infrastructure and technology. President Kassym-Jomart Tokayev has said the visa is meant to create stable conditions for foreign specialists and investors, while also easing administrative burdens and broadening access to education and health care for families.
The tax package also reaches beyond the visa program. Officials want to scrap a 7,000 MRP fee for investors in the Astana International Financial Centre when they receive resident status documents, and allow certain infrastructure costs to be offset against tax payments. The ministry says the draft reflects feedback from government bodies, businesses and other stakeholders as it updates the new Tax Code.
The timing matters for investors because Kazakhstan is trying to position itself as a more competitive destination in Central Asia at a moment when countries are using tax and residency incentives to lure mobile capital. Any clearer, more favorable tax regime could support demand from wealthy individuals, entrepreneurs and specialized workers considering relocation, while a complex or restrictive regime could blunt the appeal of the visa.
The same draft law also includes separate tax proposals for digital assets, factoring and forfaiting, agricultural producers and self-employed workers, underscoring that the government is using one tax overhaul to reset several parts of the investment framework at once. If approved, the Golden Visa rules would become one more pillar in Kazakhstan’s effort to tie immigration policy more tightly to economic development.
| Entity | Gains | Losses |
|---|---|---|
| Golden Visa holders | ▲More tax certainty | ▼Fewer standard reporting rules |
| Kazakhstan government | ▲Investment appeal | ▼Short-term tax flexibility |
| Foreign investors | ▲Lower friction | ▼Existing fee burden |
| Competing residency hubs | ▲Less relative edge | ▼Weaker pull for mobile capital |



