Working in Kazakhstan as a French National: Work Permit, Tax and Social Protection

France Diplomatie recalls that, during a visa-free stay, paid activities are prohibited, whereas business trips may include meetings, contract signings and conferences. The government investment portal describes the employment arrangements: the migration body sets a foreign labour quota to protect the domestic labour market (article 36-1 of the law on population migration), and employers recruit foreigners on the basis of permits issued by local executive bodies. A permit is not transferable to another employer and is valid only in the administrative and territorial units it indicates; business trips to other units are allowed for up to 90 calendar days a year. Fees are set by government decree No. 157 of 3 April 2018, and permits for intra-group transfers across several units are free.

The quota and permit requirements do not apply to certain categories: permanent residents, heads of branches or representative offices of foreign companies, staff of Astana Hub participants. Decree No. 1041 of 24 November 2023 also exempts business immigrants, holders of an investor visa (excluding family members) and business travellers up to 120 calendar days a year; the first director and a deputy of a wholly foreign-owned company can also be exempted, one person per post. The employer confirms the conditions in force with the local authority before filing.

The national statistics bureau publishes an average nominal monthly wage of nearly 490,000 tenge. This benchmark does not replace the legal minimum wage, which is set by the finance law and confirmed with the Ministry of Labour: the amount in force could not be read on an official source and is therefore not reproduced here.

Kazakhstan does not publish a pay scale for expatriates: levels vary widely by sector (hydrocarbons, mining, finance, technology), city and the nature of the post. For a local contract, negotiate the gross salary, the currency of payment (the tenge is the national currency and inflation can be high), benefits in kind (housing, schooling, health insurance) and who bears the cost of evacuation. To compare a local contract with a secondment, see the guide to seconded or expatriate employee.

The government investment portal gives a personal income tax rate of 10%, applicable to employees and people under a self-assessment regime, as well as a social tax of 11% paid by the employer, based on personnel expenses, since 1 January 2025. The page does not specify the version of the tax code concerned or the tax residence rules, and the code may have been amended: ask your employer for the withholding scale in force for the current year and consult the Kazakh tax administration.

France and Kazakhstan signed in Paris, on 3 February 1998, a convention to avoid double taxation, accompanied by a protocol. It entered into force on 1 July 2000 and applies retroactively to withholding taxes from 1 January 1996 (article 30). The French tax administration also publishes a consolidated version amended by the multilateral convention. The text determines which State taxes an employee’s employment income; have your situation validated by a professional. The page on retirement in Kazakhstan draws the consequences for pensions.

According to the European Observatory on Health Systems and Policies, since 2020 the system has provided two complementary benefit packages: a State-guaranteed package, which covers all legal residents, and a contribution-based social health insurance package. The Social Health Insurance Fund administers both and purchases services from public and private providers. Contribution rates are not reproduced here because the text in force was not read: the employer specifies them.

No social security agreement links France and Kazakhstan: the CLEISS does not list it. An employee sent by their French employer can remain affiliated to the French scheme, under domestic law, for three years renewable once; contributions are paid in France as if the employee worked there, and staying in the scheme does not exempt you from any contributions due in Kazakhstan. Care is reimbursed within the limit of what France reimburses, on paid invoices with form S 3125c. See the page on healthcare reimbursement in Kazakhstan.

The self-employed person who works in Kazakhstan must register with the tax administration; the investment portal details registration as a taxpayer and registration of an entity. A suitable residence status (business, long-stay or investor visa) is necessary, because visa-free stay prohibits any paid activity. For business stays, the permit exemption covers up to 120 calendar days a year.

Remote work for a foreign employer has no dedicated visa in the official pages consulted; a lasting move goes through a long-stay visa of 91 days to 3 years. To compare countries, see the guide to digital nomad visas and the page on digital nomad insurance. Fund transfers below USD 10,000 by an individual do not require presenting a currency contract; above USD 50,000, the bank may ask for details.

An employee or manager on assignment should know several rules. The person inviting or the hotel declares arrival to the immigration police within three working days. To drive, the French licence accompanied by an international licence is enough at first, but beyond six months of stay or with a residence permit, exchanging the licence for a Kazakh one is compulsory. Any drone flight requires prior authorisation from the aviation committee of the Ministry of Industry and Construction, and photographing sensitive sites is strongly discouraged. Temporary import of a foreign-registered vehicle requires prior customs authorisation, valid for six months in the Eurasian Economic Union.

Access to certain restricted areas requires a permit (propusk) from the immigration police, generally within ten days, and movement is restricted within 25 km of the external borders. Public transport is not recommended: trains are slow, and at night a lockable compartment is advised; prefer official taxis. Russian dominates in Astana and Almaty, where English is relatively well understood: an employment contract written in two languages limits misunderstandings.

According to France Diplomatie, GDP, around USD 300 billion, represents nearly half of Central Asia’s GDP. Hydrocarbons are the first sector, with about 50% of the value of exports, which exposes the economy to oil price swings. The currency is the tenge. The exchange rate, unemployment and the other indicators are shown continuously in the economic benchmarks block of this page.

For a job or business-creation project, the French embassy in Astana and the consulate general in Almaty are the first-level contacts. Whatever your status, compare expat health insurance contracts with Expavy before signing.