Simplified declaration
For LLPs owned by individuals whose activity is allowed on the regime. In Astana the rate is 3% of income in 2026.
- Books, reporting, payrollfrom KZT 175,000 / month
Новый Налоговый кодекс с 1 января 2026: НДС 16%, закрытая упрощёнка для «дочек» иностранцев. Что это значит для вас →
Kazakhstan’s new Tax Code from 1 January 2026: VAT 16%, no simplified regime for foreign subsidiaries. What it means for you →
Accounting and tax
Accounting and tax for foreign-owned companies in Kazakhstan
Bookkeeping, tax returns, payroll and VAT for LLPs with foreign owners, IT companies, Astana Hub participants and AIFC companies. We work under the Tax Code in force since 1 January 2026 and explain every deadline in English.
from KZT 175,000 / monthdepends on the tax regime and the number of transactions
VAT 16%general regimeAstana HubAIFC
In short
- Since 1 January 2026 the standard VAT rate is 16%, and VAT registration becomes mandatory once turnover passes KZT 43.25m.
- If a legal entity owns more than 25% of an LLP, the simplified regime is closed: a foreign subsidiary pays tax under the general regime.
- Payments to non-residents for services now carry 20% withholding tax instead of 15%.
- Accounting on the simplified regime costs from KZT 175,000 / month.
Plans by tax regime
General regime and VAT
For foreign subsidiaries and growing companies: 20% corporate income tax, 16% VAT, quarterly returns.
- Minimal set of transactionsfrom KZT 220,000 / month
Astana Hub participant
Separate accounting of income streams, the participant report and the 90/10 check.
- Accounting for a participantfrom KZT 250,000 / month
AIFC company
Reporting for a company registered in the AIFC. IT and trading companies there pay 20% corporate income tax and 16% VAT like everyone else.
- Accounting for an AIFC companyfrom KZT 350,000 / month
What a mistake costs in 2026
KZT 43.25m
new mandatory VAT registration threshold (10,000 MCI)Tax Code 2026 · 10,000 MCI
KZT 216,250
fine for late VAT registration; if a tax office notice is ignored, outgoing payments are frozenAdministrative Code Art. 269 · Tax Code Art. 86 · 50 MCI
25%
if a legal entity owns more than 25%, the simplified regime is closed. A foreign subsidiary pays under the general regimeTax Code 2026, Art. 723
20%
withholding tax on service payments to non-residents (was 15%)Tax Code 2026, Art. 682
What the monthly plan includes
- BookkeepingPrimary documents, bank statements, e-invoices and reconciliations with counterparties.
- Tax returnsVAT (form 300.00) every quarter, payroll taxes (form 200.00) every quarter, corporate income tax (form 100.00) by 31 March.
- PayrollSalaries, individual income tax, 6% social tax, pension and medical contributions.
- VAT threshold watchWe track turnover from 1 January and file for VAT registration within 5 business days of crossing the threshold.
- Payments abroadWithholding tax on payments to non-residents and residence certificates for treaty rates.
- Currency contractsRegistration numbers with the bank and deadlines for bringing export proceeds home.
- Monthly summaryWhat is done, what is due next and where we need your e-signature.
How much it costs
Simplified regimeLLP owned by individualsfrom KZT 175,000 / month
General regime with VATforeign subsidiaries, VAT payersfrom KZT 220,000 / month
Astana Hub participantparticipant report, 90/10 controlfrom KZT 250,000 / month
AIFC companycompany registered in the AIFCfrom KZT 350,000 / month
What changes the price
- tax regime and VAT status
- number of transactions and employees
- foreign currency contracts and payments to non-residents
- whether past periods need restoring first
Common questions
What taxes does an LLP pay in Kazakhstan in 2026?
Under the general regime: 20% corporate income tax, 16% VAT once registered, and payroll taxes including 6% social tax. A small LLP owned by individuals can use the simplified declaration instead; in Astana its rate is 3% of income in 2026.
What changed in the new Tax Code?
VAT went up from 12% to 16%, the VAT registration threshold halved to 10,000 MCI (KZT 43.25m), and withholding tax on services paid to non-residents rose to 20%. Foreign subsidiaries also lost access to the simplified regime.
When does a company have to register for VAT?
When turnover since 1 January passes KZT 43.25m. The application is due within 5 business days, and a late one means a KZT 216,250 fine; ignoring the tax office notice that follows leads to a freeze on outgoing payments. You can't leave VAT later just because turnover drops.
Can a foreign-owned LLP use the simplified regime?
Only if no legal entity owns more than 25% and the activity isn't on the banned list, which includes consulting, marketing, accounting and legal services. Otherwise the LLP works under the general regime.
What withholding tax applies to payments abroad?
20% on services paid to non-residents, 15% on dividends and royalties, 10% on interest. Under the treaties with Russia and China, dividends, interest and royalties can be taxed at 10% if the recipient's residence certificate arrives in time.
Do we have to file reports if the LLP has no activity?
Yes, returns are due even with zero activity. A company that files nothing for 12 months goes on the list of inactive taxpayers, and its founder or director can be refused registration of a new company.
How much does monthly accounting cost?
It costs from KZT 175,000 / month on the simplified regime and from KZT 220,000 / month on the general regime with VAT. The final amount depends on transactions, employees and foreign contracts.
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