Understanding Kazakhstan’s Investment Environment: PwC Contribution to Asia-Pacific Journal of Taxation

The latest issue of the Asia-Pacific Journal of Taxation (Volume 29, No. 2, 2025) features an article by PwC Kazakhstan titled “Investing in Kazakhstan”.

The publication provides a structured overview of Kazakhstan’s investment environment, highlighting key tax considerations, regulatory features, and the broader economic context relevant for international businesses.

Key topics covered include:

  • Kazakhstan’s position as a regional gateway between Europe and Asia
  • Core elements of the tax system, including corporate income tax (CIT), value added tax (VAT), and withholding taxes
  • The legal and regulatory framework governing business operations and investments
  • Practical considerations for companies evaluating market entry or expansion

With its resource base, growing diversification efforts, and evolving regulatory landscape, Kazakhstan continues to attract interest from international investors seeking opportunities in Central Asia.

​For more details - download the file.

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