Astana Hub explained: benefits, requirements and how to apply
Astana Hub is Kazakhstan's technology park for IT companies. Until 1 January 2029 a participant cuts its corporate income tax by 100%, sells without VAT and withholds no income tax from salaries. Only a Kazakh legal entity can join, at least 90% of its income must come from priority IT activities, and the Hub's Commission decides on every application.
In short
- Only a legal entity registered in Kazakhstan can be a participant. A foreign company joins through its Kazakh LLP, which can be registered in any city.
- The benefits sit in Chapter 82 of the Tax Code: corporate income tax reduced by 100%, no VAT on sales, no income tax withheld from salaries, 0% social tax on foreign employees. They apply until 1 January 2029.
- At least 90% of annual income must come from the 19 priority activities. Break the 90/10 rule and the year is taxed under the general regime.
- Applying is free. The Fund checks the application, the Commission decides, and admission is never automatic.
What Astana Hub is
Astana Hub is a technology park for IT companies, run by an autonomous cluster fund under the Law “On the Astana Hub innovation cluster”. Being a participant is a tax and legal status, not a desk in a building. The Hub's registration page says it works on an extraterritorial principle: a participant can be located in any city in Kazakhstan. What you need is a Kazakh company, an activity on the priority list and accounts that show where every tenge of income comes from.
Who can become a participant
The Fund's rules filter applicants in four ways.
- A Kazakh legal entity. A sole proprietor can't join, and a foreign company can't join directly. Foreign founders register an LLP first; see how a foreigner registers a company in Kazakhstan.
- No branches at the moment of application.
- A priority activity. Since 1 January 2026 the list has 19 items, including software and information systems development, data processing, R&D, cloud services, blockchain and AI, games, marketplaces where the participant owns the software, IoT, VR and AR, and ICT training.
- No excluded profile. The state may not hold 50% or more, and subsoil users, special economic zone participants and excise payers are out.
A foreign individual who founds the LLP needs a migration basis for it: a business-immigrant permit or a C5 visa. That is arranged separately and before registration; we don't handle migration. A foreign company as founder needs no migration status at all.
Which tax benefits a participant gets
The benefits are set out in Chapter 82 of the Tax Code in force since 1 January 2026.
| Tax | Ordinary LLP | Astana Hub participant |
|---|---|---|
| Corporate income tax | 20% | reduced by 100%; the return is still filed |
| VAT on sales | 16% once registered | exempt |
| Income tax on salaries | withheld from employees | not withheld |
| Social tax | 6% | 0% for foreign employees, 6% for Kazakh citizens |
| Simplified regime | open to some small LLPs | not available |
Two details catch people out. First, income is split into streams: intellectual property, informatisation services and everything else. Each stream has its own conditions, and services income must pass an annual substance check by the Fund: staff on employment contracts, enough people and costs that match the volume of work. Second, a 100% reduction doesn't mean zero payments. Pension and social contributions are paid as usual, and the Hub's registration page lists a quarterly membership fee of 1%; the participation contract sets how it's calculated.
Numbers to plan around
of annual income must come from priority activities, or the benefits are lost
Tax Code, Art. 17 · 90/10 rulecompanies removed from Astana Hub in two years, losing their tax benefits
Digital Business, 13 Feb 2026Astana Hub tax benefits under Chapter 82 of the Tax Code apply until this date
Tax Code 2026, Art. 848(2)(3)How the application works
- Create an account on astanahub.com and file the electronic application with a business plan that follows Appendix 1 to the Fund's rules, in English, Russian or Kazakh.
- The Fund checks completeness and the business plan. Its rules allow up to 15 business days, and remarks must be fixed within 5.
- The Commission decides within 10 business days.
- You sign the participation contract, and the certificate follows 3 business days later.
The Hub itself quotes about 15 working days for the review. Trusted Kazakhstan, the Hub's programme for foreign teams, helps with applications free of charge and puts the whole path for a foreign team at 4–6 weeks. The rules name two grounds for refusal: a business plan that doesn't follow Appendix 1 and an activity outside the priority list. A refused company may apply again. If you'd rather not write the business plan yourself, we prepare and file it as our Astana Hub application service, but nothing stops you from filing on your own.
What keeps the status after admission
Getting in is the shorter part. A participant files a quarterly report by the 20th of the month after each quarter and answers Fund requests within 10 business days; larger participants also file an annual income-structure report confirmed by an auditor. Miss reports or fees and the Fund can end participation early. More than 150 companies lost their status, and their benefits, in two years.
The 90/10 rule is measured over the year. One large contract outside the list, such as reselling hardware or general consulting, can push non-priority income above 10%. Then corporate income tax, VAT, income tax and social tax are recalculated under the general regime from the start of the tax period in which the breach happened. Keep separate accounts from day one and check the split every quarter, not after the year closes. That check is the core of our accounting for Hub participants.
What changes in 2029
The Tax Code ends the current benefits on 1 January 2029. From that date the participation conditions also add mainly export activity and a cap of 50% on income from the public sector. Build your plans around that date. If you are weighing Astana Hub against the AIFC, remember that AIFC tax exemptions cover financial services, so an IT company registered there pays 20% corporate income tax; see our guide to the AIFC.
Sources
- Tax Code of Kazakhstan 2026: Chapter 82 (Art. 738–741) on participants' benefits, Art. 556(2)(3) on social tax, Art. 848(2)(3) on the end date
- Law No. 207-V “On the Astana Hub innovation cluster”, as amended by Law No. 220-VIII
- Order No. 521/NQ of 20 October 2025: the 19 priority activities
- Astana Hub, participant registration: eligibility, extraterritorial principle, membership fee, visas
- Trusted Kazakhstan: free application support and timeline
Common questions
Can a foreign company get Astana Hub benefits without a Kazakh LLP?
No. Only legal entities registered in Kazakhstan can be participants, so the foreign company registers an LLP and the LLP applies. The LLP doesn't have to be in Astana.
Can a sole proprietor join Astana Hub?
No. Under the Fund's rules a participant must be a legal entity, so a sole proprietor who wants the benefits registers an LLP first.
How much does joining Astana Hub cost?
The application itself is free. After admission the Hub's page lists a quarterly membership fee of 1%, and if you want the business plan prepared and filed for you, our fee is KZT 450,000.
What visa do employees of a participant get?
Participants can hire foreign managers and university-educated specialists without a quota or work permit, and under the Astana Hub law employees, their spouses and children under 18 can get visas of up to 5 years. The visa is a separate application that we don't handle. The Neo Nomad visa doesn't fit staff, because it bans work for Kazakh employers.
Can you guarantee admission?
No, the Hub's Commission decides. We check both grounds for refusal before filing: the business plan against Appendix 1 and the activity against the priority list.
| | Check whether your company fits Astana Hub Describe the product, where your clients pay from and whether the LLP already exists. 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. |