Chinese Mainland vs Kazakhstan
Corporate Tax Comparison
Time of Update: Chinese Mainland: 4/04/2026 / Kazakhstan: 4/06/2026
Compare Chinese Mainland and Kazakhstan corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Mainland vs Kazakhstan Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Mainland
Kazakhstan
General CIT Rate:
25%
General CIT Rate:
20
CIT Return Due Date:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
CIT Return Due Date:
March 31
CIT Payment Due Date:
Within five months after the end of the tax year.
CIT Payment Due Date:
April 10
CIT Estimated Payment Due Date:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
CIT Estimated Payment Due Date:
25th of each month
Withholding Tax (WHT)
Chinese Mainland
Kazakhstan
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15 / 15 / 15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Mainland
Kazakhstan
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
General Capital Gain Tax Rate:
Universal income tax rates apply
Effective Tax Rate (ETR)
Chinese Mainland
Kazakhstan
Composite Effective Average Tax Rate:
23.00
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
15.59
Composite Effective Marginal Tax Rate:
