Kazakhstan: 183 days in any 12 months (tax)
Under 183 days in Kazakhstan in any 12 consecutive months
About This Rule
Kazakhstan treats you as permanently staying there, and so tax resident, if you are in Kazakhstan at least 183 calendar days, including the days you arrive and leave, in any consecutive 12-month period ending in the tax year. You can also be resident through your centre of vital interests, which needs all of these: citizenship, a residence permit or a residence card; your spouse or close relatives, if you have any, living there; and a home there available to you at any time. This tracks the day count only.
Sources
Reviewed September 30, 2026
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