The income of a non-resident labor immigrant who has entered into an employment contract in accordance with the labor legislation of the Republic of Kazakhstan on the basis of a permit for a labor immigrant to perform work or provide services consists of the following types of income:
the amount of the minimum taxable income equal to 40 times the monthly calculation index (MCI) effective as of January 1 of the relevant financial year, for each month of performing work or providing services during the relevant period specified by the non-resident labor immigrant in the application for obtaining (extending) the permit for the non-resident labor immigrant;
the amount by which the income payable under the employment contract for the relevant period specified by the non-resident labor immigrant in the application for obtaining (extending) the permit exceeds the minimum taxable income for the same period, if such excess exists.The taxable amount of income of a non-resident labor immigrant in the form of the excess is determined as follows:
income received from performing work or providing services for each month of performing work or providing services during the relevant period specified in the labor immigrant’s permit
minus the minimum taxable income for the same period,
minus an amount equal to 14 times the monthly calculation index (MCI) effective as of January 1 of the relevant financial year, for each month of performing work or providing services during the same period.
The individual income tax calculated by the non-resident labor immigrant on the minimum taxable income must be paid before obtaining (extending) the permit for the labor immigrant, at the place of stay of the non-resident labor immigrant.
The individual income tax calculated on the taxable amount of income of the non-resident labor immigrant in the form of excess for the tax period must be paid by the non-resident labor immigrant no later than ten calendar days after the deadline for submitting the income and property declaration, at the place of stay.
If the amount of individual income tax paid during the tax period, calculated on the minimum taxable income, exceeds the amount of individual income tax calculated for the reporting tax period on the income of the non-resident labor immigrant, such excess shall not be considered an overpayment of individual income tax and shall not be subject to refund or offset.