Belgium vs Kazakhstan
Corporate Tax Comparison
Time of Update: Belgium: 3/24/2026 / Kazakhstan: 4/06/2026
Compare Belgium and Kazakhstan corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Belgium vs Kazakhstan Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Belgium
Kazakhstan
General CIT Rate:
25
General CIT Rate:
20
CIT Return Due Date:
The tax return form must be submitted no later than the last day of February of the tax year's fiscal year, from December 31 of the previous year to September 30 of the tax year. In other cases, the deadline for submitting the tax return form is the last day of the seventh month after the end of the fiscal year. If there are serious reasons or force majeure, the deadline can be extended.
CIT Return Due Date:
March 31
CIT Payment Due Date:
Under normal circumstances, within two months of issuing the assessment notice.
CIT Payment Due Date:
April 10
CIT Estimated Payment Due Date:
(Optional) Quarterly installment payments.
CIT Estimated Payment Due Date:
25th of each month
Withholding Tax (WHT)
Belgium
Kazakhstan
Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/30/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15 / 15 / 15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Belgium
Kazakhstan
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (except capital gains on shares under certain conditions)：25%.
General Capital Gain Tax Rate:
Universal income tax rates apply
Effective Tax Rate (ETR)
Belgium
Kazakhstan
Composite Effective Average Tax Rate:
25%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
18%-19%
Composite Effective Marginal Tax Rate:
