What are the general Corporate Income Tax (CIT) rates in Kazakhstan and Austria?

For Kazakhstan: 20. For Austria: 23 (by 2022, this ratio will be 25%, by 2023, it will be 24%).

When are the Corporate Income Tax (CIT) estimated payments due in Kazakhstan and Austria?

For Kazakhstan: 25th of each month. For Austria: Installment payments by quarter..

What are the resident Withholding Tax (WHT) rates in Kazakhstan and Austria?

For Kazakhstan: N/A. For Austria: 0 or 23/ 0 or 23/ 0.

What are the non-resident Withholding Tax (WHT) rates in Kazakhstan and Austria?

For Kazakhstan: 15 / 15 / 15. For Austria: 23/0/20.

What are the general VAT rates in Kazakhstan and Austria?

For Kazakhstan: 16. For Austria: 20.

What are the Capital Gain Tax (CGT) rates in Kazakhstan and Austria?

For Kazakhstan: Universal income tax rates apply. For Austria: Capital gains are subject to the normal corporate income tax rate constraints..

What are the Composite Effective Average Tax Rates in Kazakhstan and Austria?

For Kazakhstan: . For Austria: 22.91%.

What are the Composite Effective Marginal Tax Rates in Kazakhstan and Austria?

For Kazakhstan: . For Austria: 21.96%.

Corporate Tax Comparison

Kazakhstan vs Austria

Q: When are the Corporate Income Tax (CIT) returns due in Kazakhstan and Austria?

For Kazakhstan: March 31. For Austria: Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year..

Q: When are the Corporate Income Tax (CIT) payments due in Kazakhstan and Austria?

For Kazakhstan: April 10. For Austria: The final settlement should take place after the annual assessment (payment should be due one month after the assessment)..

Compare Kazakhstan and Austria corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Kazakhstan: 4/06/2026 · Austria: 3/24/2026

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Kazakhstan

Austria

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Kazakhstan: 4/06/2026 · Austria: 3/24/2026

Corporate Income Tax (CIT)

Kazakhstan

Austria

General CIT Rate:

23 (by 2022, this ratio will be 25%, by 2023, it will be 24%)

CIT Return Due Date:

March 31

CIT Return Due Date:

Usually: June 30 of the next year; if submitted by a registered tax advisor: March 31 of the second year.

CIT Payment Due Date:

April 10

CIT Payment Due Date:

The final settlement should take place after the annual assessment (payment should be due one month after the assessment).

CIT Estimated Payment Due Date:

25th of each month

CIT Estimated Payment Due Date:

Installment payments by quarter.

Withholding Tax (WHT)

Kazakhstan

Austria

Resident Withholding Tax (Dividend/Interest/Royalty):

N/A

Resident Withholding Tax (Dividend/Interest/Royalty):

0 or 23/ 0 or 23/ 0

None-Resident Withholding Tax (Dividend/Interest/Royalty):

15 / 15 / 15

None-Resident Withholding Tax (Dividend/Interest/Royalty):

23/0/20

Value-Added Tax (VAT)

Kazakhstan

Austria

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Kazakhstan

Austria

General Capital Gain Tax Rate:

Universal income tax rates apply

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraints.

Effective Tax Rate (ETR)

Kazakhstan

Austria

Composite Effective Average Tax Rate:

22.91%

Composite Effective Marginal Tax Rate:

21.96%

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Kazakhstan vs Austria

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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