For institutional investors For foreign investors

For private investors

The main purpose of management of personal welfare of each human is to save and increment. The stock market offers instruments for successful management of personal finance.

Get more details as on how to efficiently use the stock market's opportunities for reaching financial welfare

Taxation of investors

residents of the Republic of Kazakhstan

Shares (equity securities)	ETF units (equity securities)	Units of unit investment trusts (equity securities)	Corporate bonds (debt securities)	Government bonds (debt securities)
Exempt from taxation provided that the transaction was completed on KASE using the open trading method	For individuals: Exempt from taxation, if the transaction is made both on KASE and on the over-the-counter securities market For legal entities: Exempt from taxation provided that the transaction was completed on KASE using the open trading method	Exempt from taxation provided that the transaction was completed on KASE using the open trading method	Exempt from taxation, if the transaction is made both on KASE and on the over-the-counter securities market

Shares
(equity securities)

ETF units
(equity securities)

Units of unit investment trusts
(equity securities)

Corporate bonds
(debt securities)

Government bonds
(debt securities)

Exempt from taxation provided that the transaction was completed on KASE using the open trading method

For individuals:

Exempt from taxation, if the transaction is made both on KASE and on the over-the-counter securities market

For legal entities:

Exempt from taxation provided that the transaction was completed on KASE using the open trading method

Exempt from taxation, if the transaction is made both on KASE and on the over-the-counter securities market

Shares (equity securities)	Units of unit investment trusts/ETF units (equity securities)	Corporate bonds (debt securities)	Government bonds (debt securities)
There is no coupon payment on shares and units of ETFs and unit investment trusts	For individuals: Exempt from taxation, if a transaction is made both on KASE and on the over-the-counter securities market For legal entities: Exempt from taxation on bonds quoted on KASE official list as of the date of accrual of interest	Exempt from taxation, regardless of whether the bonds are on KASE official list or were purchased on the over-the-counter securities market

Shares
(equity securities)

Units of unit investment trusts/ETF units
(equity securities)

Corporate bonds
(debt securities)

Government bonds
(debt securities)

There is no coupon payment on shares and units of ETFs and unit investment trusts

For individuals:

Exempt from taxation, if a transaction is made both on KASE and on the over-the-counter securities market

For legal entities:

Exempt from taxation on bonds quoted on KASE official list as of the date of accrual of interest

Exempt from taxation, regardless of whether the bonds are on KASE official list or were purchased on the over-the-counter securities market

Shares (equity securities)	Units of unit investment trusts/ETF units (equity securities)	Corporate bonds (debt securities)	Government bonds (debt securities)
Exempt from taxation: 1) dividends, if the following criteria are met the volume of executed transactions with securities is at least 25 million tenge per month the number of executed transactions with securities is at least 50 transactions per month Information about securities for taxation purposes 2) dividends received from a resident legal entity for a calendar year within the 30,000-fold MCI established by the law on the republican budget (for individuals – residents of the Republic of Kazakhstan)		No dividends are paid on bonds