No. Obtaining e-residency status, an IIN and a Digital Identity Card does not automatically create tax residency in the Republic of Kazakhstan and does not exempt you from tax obligations in your country of actual residence.

Kazakhstan tax residency is determined by the Tax Code of the Republic of Kazakhstan based on the criterion of actual presence on Kazakhstani territory.

The Republic of Kazakhstan participates in the Multilateral Competent Authority Agreement (MCAA) and automatically shares financial account information of non-residents under the OECD Common Reporting Standard (CRS).

For an e-resident who opens an account at a Kazakhstani bank, the following data is automatically transmitted to the country of tax residency:

• full name;
• date of birth;
• taxpayer identification number of the country of tax residency;
• account balance at year-end;
• gross interest, dividends and other account income.

Data is transmitted through the State Revenue Committee of Kazakhstan (KGD) once per year.

If you are a tax resident of another country, opening a Kazakhstani account via eResidency does not exempt you from tax obligations in that country. Income, interest and dividends earned on a Kazakhstani account may be subject to declaration and taxation in your country of tax residency.

Before opening an account, we recommend consulting a tax advisor in your country of actual residence.