Kazakh students studying abroad are entitled to work in their free time and earn income, and in some cases they will not have to pay tax in their home country. This was explained by the Committee of State Revenues of the Ministry of Finance of the Republic of Kazakhstan, reports infohub.kz.
According to the agency, a Kazakh citizen studying abroad is still considered a resident of Kazakhstan. However, if such a resident works and earns income in a foreign country where they pay taxes, they are not required to pay personal income tax in Kazakhstan.
"If a resident of Kazakhstan works and earns income in a foreign country and pays taxes there, they are not required to pay personal income tax in Kazakhstan. This provision is stipulated by paragraph 1 of Article 638 and Article 303 of the Tax Code of the Republic of Kazakhstan," the statement said.
Two main conditions must be met. First, documentary evidence: an official document confirming the payment of taxes abroad is required. Second, a rate limitation: the amount of tax paid abroad must correspond to the personal income tax rate established by Kazakh legislation, which is 10%.
Thus, this rule allows citizens who have already paid taxes abroad to avoid double taxation.