FOR NON-RESIDENTS IN KAZAKHSTAN

A foreign investor may incorporate a Kazakhstan legal entity (most often an LLP, or a JSC where required), open a branch or representative office of the foreign company, register as a participant of the Astana International Financial Centre, or operate through a distributor or agent without any local presence. An LLP offers the greatest operational flexibility; a branch is taxed as a permanent establishment and suits project work; a representative office may not carry on commercial activity. The choice is driven by tax consequences, sectoral restrictions and licensing requirements.

Legal basisArts. 34, 43 of the Civil Code of the RK; Entrepreneurial Code of the RK; Law of the RK on State Registration of Legal Entities

Yes. The law does not require Kazakhstan participation in the charter capital of most companies. A foreign individual or legal entity may hold 100 per cent of the participation interest, and a foreign national may serve as chief executive. The director will, however, need an individual identification number (IIN), and their employment requires a regularised migration status and, as a general rule, a permit to engage foreign labour unless an exemption applies.

Legal basisLaw of the RK on LLPs and ALPs; Law of the RK on Employment of the Population; Law of the RK on Population Migration

The individual identification number is assigned on personal application to a public service centre in Kazakhstan on presentation of a passport; the previously available options of applying by power of attorney or through foreign missions are not generally used. An alternative is the e-Residency programme, under which an IIN and an electronic digital signature can be obtained remotely. The IIN is required to register a company, obtain a digital signature, open bank accounts and be appointed as director.

Legal basisLaw of the RK on National Registers of Identification Numbers; rules on the assignment of IINs

A business immigrant visa (category C5) is provided for entry for the purpose of entrepreneurial activity; nationals of EAEU member states and of visa-free countries may enter without a visa but must regularise their migration status by obtaining a temporary residence permit within the prescribed period. Incorporating a company does not in itself require presence in the country once the IIN and digital signature have been obtained and filings are made online or through a representative. Failure to register at the place of stay within the deadline entails administrative liability up to expulsion.

Legal basisLaw of the RK on Population Migration; visa issuance rules; Ch. 25 of the Code of Administrative Offences of the RK

As a rule the filing requires a legalised or apostilled extract from the commercial register or another document evidencing corporate standing, the constitutive documents, evidence of the appointment of the chief executive and the corporate decision to incorporate a subsidiary — all with notarised translations into Kazakh and Russian. Details of the representative acting under a power of attorney and evidence of the future registered address are also needed. Legalisation is not required for documents from states with which Kazakhstan has legal assistance treaties dispensing with it.

Legal basisLaw of the RK on State Registration of Legal Entities; Hague Convention 1961; bilateral legal assistance treaties

As a general rule the employer must obtain a permit from the local executive body to engage foreign labour, within the established quota and subject to qualification requirements and, for certain categories, local content requirements in personnel. Exemptions apply to categories listed in a Government-approved schedule, including the chief executives of legal entities with foreign participation, business immigrants and nationals of EAEU member states. Employing foreign nationals without a permit attracts substantial fines and a ban on engaging foreign labour for up to one year.

Legal basisLaw of the RK on Employment of the Population; Government Resolution of the RK of 24 November 2023 No. 1041; Art. 519 of the Code of Administrative Offences of the RK

Income of a non-resident that is not attributable to a permanent establishment is subject to corporate income tax withheld at source: the basic rate is 20 per cent, a reduced rate applies to dividends, interest and royalties, special rates apply to income from international carriage and to insurance premiums, and an increased rate applies to income of persons registered in states with preferential taxation. The Kazakhstan payer, as tax agent, must withhold and remit the tax within the prescribed periods. The applicable rate should be verified against the wording of the Tax Code in force on the date of payment.

Legal basisTax Code of the RK (Law of the RK of 18 July 2025 No. 214-VIII), provisions on taxation of non-residents

A permanent establishment is a place of activity through which a non-resident carries on business in Kazakhstan in whole or in part — a branch, an office, a construction site, or activity through a dependent agent. For construction sites and the provision of services, threshold periods apply after which the activity is treated as creating a permanent establishment. Once a permanent establishment exists, the non-resident must register with the tax authorities, compute corporate income tax at the general rates and pay branch profits tax on the after-tax amount.

Legal basisTax Code of the RK, provisions on the permanent establishment of a non-resident; double tax treaties

To apply a reduced rate or an exemption, the non-resident must provide the tax agent with a certificate of tax residence issued by the competent authority of the foreign state and legalised or apostilled, unless an international treaty provides otherwise. Relief is available provided the recipient is the beneficial owner of the income. Where the certificate is not provided in time, tax is withheld at the domestic rate, with a subsequent refund available under the prescribed procedure.

Legal basisTax Code of the RK, provisions on the application of international treaties; list of double tax treaties in force

A branch is subject to record registration with the justice authorities on the basis of a regulation, the decision of the foreign company and legalised documents evidencing its corporate standing; a branch is not a legal entity and the head office answers for its obligations. For tax purposes a branch is treated as a permanent establishment: it pays corporate income tax at the general rate and, in addition, branch profits tax, which without treaty relief can increase the overall burden. A subsidiary LLP answers for its own obligations and is more convenient for local business and licensing.

Legal basisArt. 43 of the Civil Code of the RK; Law of the RK on State Registration of Legal Entities; Tax Code of the RK

Settlements between residents within Kazakhstan must be made in tenge, while settlements with non-residents may be made in foreign currency. Currency contracts meeting the established criteria, including as to amount and type of transaction, are subject to record registration with the National Bank, which assigns a registration number; certain transactions are subject to notification requirements and to repatriation of foreign currency proceeds within set deadlines. Breach of the registration and repatriation rules entails administrative liability.

Legal basisLaw of the RK on Currency Regulation and Currency Control; Art. 251 of the Code of Administrative Offences of the RK

Opening an account requires the company's registration documents, the charter, evidence of the appointment of the chief executive, signature specimens, IINs for the director and authorised signatories, and disclosure of the ownership structure down to the ultimate beneficial owners. The bank conducts customer due diligence (KYC/AML), may request explanations as to the source of funds and the nature of the intended transactions, and may decline to establish a relationship where the risk is unacceptable. Sanctions exposure, complex offshore structures and transactions lacking economic rationale are the usual reasons for refusal.

Legal basisLaw of the RK on Countering the Legalisation of Criminally Obtained Income; Law of the RK on Banks and Banking Activity

Restrictions apply in particular to ownership of agricultural land, to the activities of mass media and telecommunications, to security services, aviation and certain subsoil use operations, and in the banking, insurance and defence sectors, where requirements as to ownership structure and pre-emptive rights of the state apply. The list of restrictions changes periodically and should be verified for the specific activity before the transaction is structured.

Legal basisLand Code of the RK; Code of the RK on Subsoil and Subsoil Use; Law of the RK on Mass Media; Entrepreneurial Code of the RK

Foreign individuals and legal entities may acquire buildings and non-residential premises, and residential premises subject to the established conditions; the land beneath them may be granted on the basis of private ownership or land use rights depending on the land category and the acquirer's status. Agricultural land may not be owned or held on temporary land use rights by foreign nationals or foreign legal entities. For investment purposes the optimal solution is often to acquire the property through a Kazakhstan legal entity.

Legal basisLand Code of the RK; Law of the RK on Housing Relations

Participants of the Astana International Financial Centre operate under a special legal regime based on the principles of English law, with their own regulator (AFSA), an independent AIFC Court and an International Arbitration Centre, and tax exemptions for certain types of income for an established period. The regime is aimed primarily at financial, investment and related services; operations in the rest of Kazakhstan remain governed by general legislation. Registration is completed online through the AIFC registrar.

Legal basisConstitutional Law of the RK on the Astana International Financial Centre; AIFC acts

On concluding an investment contract with the authorised body, an investor may obtain exemption from customs duties on imported equipment and components, state grants in kind, tax preferences and, for large projects, an investment agreement carrying a legislative stability guarantee. The terms depend on the volume of investment, whether the activity falls within the list of priority activities, and job creation commitments. A separate regime applies in special economic and industrial zones.

Legal basisEntrepreneurial Code of the RK (investment provisions); Law of the RK on Special Economic and Industrial Zones

Investors are guaranteed legal protection, freedom to use income after taxation, the right to repatriate profits, transparency of the activities of state bodies, and protection against nationalisation and requisition other than in exceptional cases and against compensation. Investment disputes may be resolved by agreement of the parties, in the Kazakhstan courts (for certain categories, in the specialised court in Astana) or in international arbitration where a contract or an international investment protection agreement so provides.

Legal basisEntrepreneurial Code of the RK (Chs. 25–26); bilateral investment promotion and protection treaties

The main channels are payment of dividends to participants, interest on loans, royalties, and payment for services under intra-group contracts. Each channel carries its own tax consequences: dividends are subject to withholding tax, with relief and exemptions available where the statutory conditions are met, including as to the holding period, while interest and royalties fall within the thin capitalisation and transfer pricing rules. The key requirements are commercial substance, documentary support and pricing at arm's length.

Legal basisTax Code of the RK; Law of the RK on Transfer Pricing; Law of the RK on Currency Regulation and Currency Control

Individual entrepreneurship is available to citizens of Kazakhstan, kandas (ethnic repatriates) and foreign nationals permanently resident in the country (holders of a residence permit), and in the prescribed cases to nationals of EAEU member states. A foreign national temporarily present in Kazakhstan may not, as a rule, register as a sole trader and will use a corporate vehicle instead. Carrying on business without proper registration entails administrative liability.

Legal basisEntrepreneurial Code of the RK; Law of the RK on the Legal Status of Foreigners; Art. 463 of the Code of Administrative Offences of the RK

Nationals of EAEU member states may work in Kazakhstan without a permit to engage foreign labour, and the employer concludes an employment contract with them on general terms. Migration registration requirements nevertheless remain, including registration at the place of stay within the prescribed period and notification of the internal affairs authorities of the conclusion and termination of the employment contract. Social security and taxation of their income are governed by the EAEU Treaty and by national legislation.

Legal basisTreaty on the EAEU (labour migration provisions); Law of the RK on Population Migration; Labour Code of the RK

The company must maintain accounting records and prepare financial statements under IFRS (or national standards for certain categories), file tax returns within the prescribed deadlines and retain documents for the established periods. Large business entities and certain other organisations are subject to mandatory audit and must file their statements with the financial reporting depositary. Additional obligations arise as to disclosure of ultimate beneficial owners and transfer pricing reporting on cross-border transactions.

Legal basisLaw of the RK on Accounting and Financial Reporting; Tax Code of the RK; Law of the RK on Transfer Pricing

State control applies to cross-border transactions and to transactions directly connected with them, irrespective of whether the parties are related, where prices deviate from market levels. Participants must document the pricing applied and file the required reporting, including local and master files and country-by-country reports where the criteria are met. Where a deviation is established, taxable income is adjusted and additional tax and late-payment interest are assessed.

Legal basisLaw of the RK on Transfer Pricing

Foreign persons may participate in public procurement unless legislation or international treaties provide otherwise, but preferences apply to domestic producers and suppliers, and certain procurements carry Kazakhstan content requirements. Participation requires registration on the procurement web portal, an electronic digital signature and the provision of bid security. Procurement by subsoil users and by quasi-public sector entities is governed by separate rules that should be checked individually.

Legal basisLaw of the RK on Public Procurement; procurement rules of quasi-public sector entities

Cross-border transfer of personal data is permitted where the receiving state ensures protection of the data and, otherwise, with the data subject's consent or in the cases provided for by law. The owner and the operator must store databases containing the personal data of Kazakhstan citizens within the country, define the list of data collected and implement protective measures. Breaches entail administrative liability and orders from the authorised body.

Legal basisLaw of the RK on Personal Data and its Protection; Art. 79 of the Code of Administrative Offences of the RK

Requirements as to Kazakhstan content in goods, works, services and personnel apply in specific areas: subsoil use, public procurement, procurement by quasi-public sector entities and certain investment contracts. There is no general localisation requirement for private business as a whole. When structuring a project it is worth establishing at an early stage whether it falls within the relevant sectoral requirements, as breach carries contractual sanctions and administrative liability.

Legal basisCode of the RK on Subsoil and Subsoil Use; Law of the RK on Public Procurement; Entrepreneurial Code of the RK

Where services are rendered in Kazakhstan or the income is treated as arising from Kazakhstan sources, the Kazakhstan customer assumes the obligations of a tax agent for corporate income tax withheld at source, and must also self-assess and pay VAT for the non-resident on works and services whose place of supply is Kazakhstan. The VAT rate from 2026 is 16 per cent, and the tax paid is creditable where the conditions are met. Treaty relief is available on presentation of a certificate of tax residence.

Legal basisTax Code of the RK (Law of the RK of 18 July 2025 No. 214-VIII), provisions on withholding tax and VAT for non-residents

The programme allows a foreign national to obtain identification data and an electronic digital signature remotely, making it possible to register a company, open an account with participating banks, file reporting and use state electronic services without being physically present. E-Residency does not confer any right of residence, employment or tax residence and does not replace a visa. The range of services available in practice depends on the requirements of the particular bank or state body.

Legal basise-Residency programme rules; Law of the RK on Electronic Document and Electronic Digital Signature

A subsidiary is wound up under the general procedure — a decision of the participant, publication, settlement with creditors, a tax audit, the liquidation balance sheet and deregistration — while a branch or representative office is removed from record registration on the basis of a decision of the head office, with tax obligations closed in the same way. The key timing driver is the tax audit and the settlement of any arrears. Selling the participation interest or mothballing the business may be a faster and cheaper alternative to liquidation.

Legal basisArts. 49–51 of the Civil Code of the RK; Tax Code of the RK; Law of the RK on State Registration of Legal Entities

Foreign public documents are accepted where they have been legalised or bear an apostille if the issuing state is a party to the Hague Convention 1961, and where a notarised translation into Kazakh or Russian is provided. Documents from states with which Kazakhstan has legal assistance treaties may be accepted without legalisation. Commercial documents such as invoices and contracts generally do not require legalisation, but a translation is mandatory when they are filed with state bodies.

Legal basisHague Convention 1961; bilateral legal assistance treaties; Law of the RK on Notaries

A sensible sequence is: settle the model of presence and its tax consequences (permanent establishment, branch or subsidiary LLP); check sectoral restrictions and licensing needs; obtain IINs and digital signatures for the future director and authorised representative; incorporate the company and register with the tax authorities; open a bank account and clear compliance; regularise the migration status of foreign staff; and set up accounting and contract documentation with currency control and transfer pricing in mind. Mistakes at the structuring stage are the most expensive, so tax modelling is best done before incorporation.

Legal basisEntrepreneurial Code of the RK; Tax Code of the RK; Law of the RK on State Registration of Legal Entities