How to pay a contractor in Kazakhstan
A foreign company can hire a person in Kazakhstan as an independent contractor: no local entity and no payroll on your side. The person registers at home and, under the simplified declaration, pays 8.9% of a $1,000 invoice in tax.
- Agree the work and sign a contractor agreement. Scope, monthly fee, currency, notice, confidentiality and who owns the work. The person sets their own working methods and uses their own equipment, which are signs of contractor status; the full test depends on local law and on how the work is actually done.
- Check how the person is registered in Kazakhstan. The person registers as a contractor in Kazakhstan and invoices you.1234
- Receive a monthly invoice. In USD or EUR. At the 2026-11-12 rate5 a $1,000 invoice is KZT 444,760; the person converts on their side and nothing is withheld on yours.
- Pay it. Through a contractor platform that also keeps the agreement and invoices (Remote from $29, Deel from $49 a month)67, or by bank transfer, for example Wise from 0.23% on major currencies8 (check the price of the route to KZT).
- Keep the records. The signed agreement, invoices and payment receipts; a US company also keeps the person's Form W-8BEN, which records their foreign status.
Ways to pay a contractor in Kazakhstan
| Way to pay | Price | Per |
|---|---|---|
| Remote, Contractor Management6 | from $29 | per contractor per month |
| Remote, Contractor Management Plus6 | from $99 | per contractor per month |
| Remote, Contractor of Record6 | from $325 | per contractor per month |
| Deel, Contractors7 | from $49 | per contractor per month |
| Deel, Contractor of Record7 | from $325 | per contractor per month |
| Oyster, Global Contractors9 | from $29 | per contractor per month |
| Wise, International transfer8 | from 0.23% | of the amount sent, on major currencies; check the route to KZT |
What the contractor pays in Kazakhstan
| Invoice a month | Simplified declaration at 2% | Simplified declaration at 4% | Simplified declaration at 6% |
|---|---|---|---|
| $500 (KZT 222,380) | $59 (11.7%) | $69 (13.7%) | $79 (15.7%) |
| $1,000 (KZT 444,760) | $69 (6.9%) | $89 (8.9%) | $109 (10.9%) |
| $1,500 (KZT 667,140) | $79 (5.2%) | $109 (7.2%) | $139 (9.2%) |
| $2,500 (KZT 1,111,900) | $99 (3.9%) | $149 (5.9%) | $199 (7.9%) |
Under the simplified declaration the share that goes to tax falls as the invoice grows, because part of it is fixed: 13.7% of a $500 invoice, 5.9% of $2,500. For scale, the average wage in Kazakhstan was KZT 486,388 a month in Q2 2026 (about $1,094)10.
Roles whose activity may fall outside a regime here: bookkeepers, payroll specialists, accountants, paralegals, marketing specialists. Their pages show what changes.
The regimes, in the sources' words
- ИП, special tax regime based on a simplified declaration (Tax Code 2026)1234. 4% of income; local maslikhats may lower or raise the rate by up to 50% (2%-6%). Annual income may not exceed 600,000 MRP (KZT 2,595,000,000 in 2026). The tax and reporting period is six months. Not available for activities on the Government's prohibited list (resolution of 14 November 2025, in force 1 January 2026), which includes consulting and/or marketing services, accounting or audit, and legal services. Some press describes the 4% as social contributions rather than income tax, and one bank article ties the IP's own ВОСМС to 1.4 minimum wages while other sources use declared income; the official KGD page (4 December 2025) confirms only the 4% rate, the 600,000 MRP ceiling, the ±50% maslikhat range and the six-month period.
Questions
How do I pay a contractor in Kazakhstan?
Sign a contractor agreement, receive a monthly invoice in USD or EUR and pay it through a contractor platform or a bank transfer. The person pays tax in Kazakhstan under ИП, special tax regime based on a simplified declaration (Tax Code 2026): 8.9% of a $1,000 invoice.
Do I withhold tax for a Kazakh contractor?
A US company paying a non-US person for work done outside the US does not withhold US tax; it keeps Form W-8BEN on file and pays the invoice gross, and the contractor declares and pays in Kazakhstan. Other countries' rules differ.
Not tax or legal advice: rates depend on the person’s registration and activity. Corrections: hello@silkstaff.com.
Sources
10 sources, with links
- KGD of East Kazakhstan region (gov.kz): special tax regime based on a simplified declaration: gov.kz
- ENPF: new system of special tax regimes, pension contributions: enpf.kz
- Zakon.kz: СНР по упрощенной декларации - под запрет попали 44 вида деятельности (постановление Правительства РК от 14.11.2025): zakon.kz
- Alatau City Bank: какие налоги платит ИП на упрощенке в 2026 году: alataucitybank.kz
- National Bank of Kazakhstan, official exchange rate 2026-11-12: nationalbank.kz
- Remote pricing: remote.com
- Deel pricing: deel.com
- Wise Business pricing (US) (board/facts.py WISE): wise.com
- Oyster pricing: oysterhr.com
- Bureau of National Statistics, average monthly nominal wage, Q2 2026: stat.gov.kz
How these pages are built: methodology and data sources. Last updated 2026-11-12.