The income and capital tax treaty between Kazakhstan and Oman was signed on 29 May 2025. It is the first of its kind between the two countries.
Taxes Covered
The treaty covers Kazakhstan corporate income tax, individual income tax, and property tax. It covers Omani income tax.
Residence
If a person other than an individual is considered a resident in both Contracting States, the competent authorities will determine the person's residence for the purpose of the treaty through mutual agre…