Branch or representative office of a foreign company in Kazakhstan
A foreign company can work in Kazakhstan without setting up a new company: through a branch that earns income here, or a representative office that only represents the parent. We prepare the parent's documents, register the office and set up the address, bank account and accounting. First we check whether an LLP would cost you less in tax.
In short
- A branch and a representative office are not legal entities. The foreign parent answers for their obligations, and the head acts under the parent's power of attorney.
- Registration takes 1 business day once the documents are complete: an apostilled or legalised trade register extract (no apostille for Russia and other Minsk Convention countries), proof of tax registration in the home country and a notarised translation.
- A branch pays 20% corporate income tax plus 15% branch profits tax, up to 32% in total, unless a tax treaty lowers it. A representative office only represents the parent; if it starts selling, the tax office treats it as a permanent establishment.
- Since 19 March 2026 branches and representative offices of foreign non-financial companies count as currency residents, so Kazakh currency control applies to their contracts.
Where a branch costs more than planned
contract value above which an export or import contract needs a registration number before performance startsNational Bank currency rules
if the company is not found at its address, the tax office draws up an inspection report and publishes it the next dayTax Code 2026, Art. 181
What we do
- Branch, representative office or LLPWe compare tax, liability and what the office will actually do in Kazakhstan before the parent signs anything.
- Parent company documentsDecision to open the office, its regulations, a power of attorney for the head, the trade register extract with an apostille or legalisation, and a notarised translation into Kazakh and Russian.
- Registration and BINFiling for registration of the branch or representative office and getting its BIN (business identification number).
- Registered addressAn address in Astana with the owner's consent by e-signature, mail handling and support during tax visits.
- Bank accountChoosing a bank and preparing the document pack for its checks. The bank makes the decision.
- Accounting and currency controlCorporate income tax and branch profits tax, payroll, registration numbers for contracts above $50,000 and reports for the parent in English.
How registration goes
- 15-minute briefWhat the office will do, the parent's country and who will head it.
- Documents abroadThe parent signs the decision, regulations and power of attorney, and the extracts get an apostille or legalisation. Documents from China take an apostille since 7 November 2023.
- Translation and addressNotarised translation in Kazakhstan and a registered address with the owner's consent.
- RegistrationThe law gives 1 business day to register a complete application.
- Bank and accountingBank account, tax set-up and books from the first month.
How much it costs
What changes the price
- branch or representative office
- the parent's country and how its documents are certified
- who heads the office and where they live
- staff and foreign currency contracts
We name the total after the brief and fix it in the contract.
Common questions
What is the difference between a branch and a representative office?
A branch can do the parent's business and earn income in Kazakhstan. A representative office only represents and protects the parent's interests; selling through it creates a permanent establishment. Neither is a separate legal entity.
Branch or LLP: which is better for a foreign company?
It depends on the numbers. An LLP pays 20% corporate income tax, and dividends sent abroad are taxed separately; a branch pays 20% plus 15% branch profits tax, up to 32%, unless a treaty lowers it. A branch also can't join Astana Hub, which accepts only Kazakh legal entities.
What documents does a foreign company need to open a branch?
A decision to open the branch, its regulations, a power of attorney for the head, an apostilled or legalised trade register extract (documents from Russia and other Minsk Convention countries need no apostille) and proof of tax registration in the home country. Everything goes with a notarised translation into Kazakh and Russian.
How long does branch registration take?
The law gives 1 business day once the documents are complete. Most of the time goes on the paperwork abroad: signatures, apostille and translation.
Does the head of a branch need a work permit?
No. The first heads of branches and representative offices are exempt from the foreign labour quota and the work permit. They still need a right to stay in Kazakhstan, which is arranged separately; we don't handle migration.
Is a branch subject to currency control?
Yes. Since 19 March 2026 branches and representative offices of foreign non-financial companies are currency residents. An export or import contract above $50,000 needs a registration number from the bank before work starts.
How much does it cost to open a branch in Kazakhstan?
Our fee depends on the parent's country, its documents and the scope, and we name it after a short brief. A registered address costs from KZT 70,000 / month, and accounting from KZT 220,000 / month.
| | Plan your branch in Kazakhstan Tell us the parent company's country, what the office will do in Kazakhstan and who will head it. WhatsApp +7 700 365 57 54 · Telegram @Aiupov_kz · WeChat arturaiupov By sending the form you give your consent to personal data processing and accept the privacy policy. |