18 Countries with the Lowest Individual Tax Rates in the World

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3. Kazakhstan

Residents of Kazakhstan are taxed based on their worldwide income, whereas tax non-residents are taxed only on their Kazakhstan-source income that is non-taxable at the source. The individual tax rate is 10%, and in just some cases it can be 20% (check it out at this link). Moreover, 5% of the tax rate is applicable for dividends received in and outside of Kazakhstan.

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