Invest in Kazakhstan: the practical guide

Scale & resources

Kazakhstan produces the majority of Central Asia’s GDP and holds world-class reserves of oil, gas, uranium, copper, chrome and rare metals — plus vast wind and solar potential now driving a renewables boom.

Government programs actively channel investment into processing, energy, infrastructure, agriculture and digital industries: exactly the projects tracked on QazProjects.

Investor infrastructure

The Astana International Financial Centre (AIFC) offers an English-common-law jurisdiction with its own court and arbitration centre. Kazakh Invest acts as a single window for major investors, and most state services are online via eGov.

Visa-free entry

Citizens of 80+ countries — including the EU, UK, US, Türkiye, Gulf states and most of the OECD — can enter visa-free, generally for up to 30 days per visit.

For longer business stays, the C3 business visa is issued on the invitation of a Kazakh host company.

Work permits

Foreign employees generally need a work permit issued to the employer under an annual quota, with categories for executives, specialists and skilled workers.

Important exemptions exist: intra-corporate transferees, AIFC-registered companies, Astana Hub tech companies and several priority-sector programs enjoy simplified or exempt regimes. Check the current rules for your case before planning staffing.

LLP (ТОО) — the workhorse

The Limited Liability Partnership is the standard vehicle: 100% foreign ownership is allowed, one founder is enough, and registration through the eGov/eOtan portals typically completes in about 5 business days.

Registration itself is free of state duty for most cases; you will need notarized/apostilled founder documents and a legal address.

Branch, representative office, JSC or AIFC company

A branch lets a foreign company operate without a separate legal entity (often used by contractors on specific projects). A representative office may only do marketing/liaison. A JSC suits large ventures with multiple shareholders.

Companies registered in the AIFC operate under English common law, in English, with an independent court — attractive for holding structures, finance and professional services.

Core rates

Corporate income tax: 20% standard. Value-added tax: 16% (raised from 12% by the 2026 Tax Code; reduced rates apply to some categories such as medicines). Personal income tax: 10% for most employment income.

Employers also pay social tax and social/pension contributions on payroll; budget roughly an additional ~11% on top of gross salaries.

Cross-border

Kazakhstan has double-tax treaties with 50+ countries. Withholding tax on dividends, interest and royalties can often be reduced under a treaty. Transfer-pricing rules apply to related-party and commodity transactions.

Special Economic Zones (SEZ)

A dozen-plus SEZs (e.g. Astana — New City, Ontustik in Shymkent, Alatau, Aktau Seaport, Khorgos) offer 0% corporate income tax, land tax and property tax, plus VAT and customs advantages for qualifying activities inside the zone.

Investment agreements & priority projects

Priority-sector projects can obtain investment preferences through Kazakh Invest: customs duty exemptions, in-kind grants (land, buildings), tax stability guarantees, and for large strategic projects individually negotiated investment agreements with the government.

Tech & finance regimes

Astana Hub gives IT companies 0% corporate tax and VAT plus visa/work-permit relief. AIFC participants in financial services enjoy a 0% corporate tax regime through 2066 for qualifying income.

Accounts & payments

The tenge (KZT) floats freely; there are no general restrictions on repatriating profits or capital after taxes. Major local banks (Halyk, Kaspi, ForteBank, Bank CenterCredit) open corporate accounts for foreign-owned LLPs; several international banks operate for corporate clients.

Kaspi.kz dominates retail payments — if you sell to consumers in Kazakhstan, integrate it early.

Currency rules

Contracts between residents must be settled in KZT; cross-border contracts can be in foreign currency but are subject to currency-control registration above thresholds. Your bank handles most of this paperwork.

State & quasi-state

Kazakh Invest — national investment promotion company and single window for major investors. Ministry of Foreign Affairs Investment Committee — investment policy and ombudsman. Samruk-Kazyna — sovereign wealth fund owning the largest state companies (many QazProjects records involve its subsidiaries).

eGov.kz — almost every registration, licence and certificate is online. Regional SPKs (social-entrepreneurial corporations) support projects at oblast level.

Business community

Atameken (National Chamber of Entrepreneurs) — mandatory membership chamber and first stop for regulatory issues. Foreign chambers (AmCham, EUROBAK, national chambers) and sector associations — see our Business Networking directory for a curated list with contacts.