

Kazakhstan vs Thailand
Corporate Tax Comparison
Time of Update: Kazakhstan: 4/06/2026 / Thailand: 4/04/2026
Compare Kazakhstan and Thailand corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Kazakhstan vs Thailand Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Kazakhstan
Thailand
General CIT Rate:
20
General CIT Rate:
20%
CIT Return Due Date:
March 31
CIT Return Due Date:
settled within the same 150-day period
CIT Payment Due Date:
April 10
CIT Payment Due Date:
settled within the same 150-day period
CIT Estimated Payment Due Date:
25th of each month
CIT Estimated Payment Due Date:
due two months after the close of the first six months of the company's accounting period
Withholding Tax (WHT)
Kazakhstan
Thailand
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15 / 15 / 15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Kazakhstan
Thailand
General Capital Gain Tax Rate:
Universal income tax rates apply
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate.
Effective Tax Rate (ETR)
Kazakhstan
Thailand
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
19.61%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
21.74%
