Doing business in Kazakhstan: a practical 2026 guide for foreign founders
Most foreign founders run their Kazakh business through an LLP. The registrar reviews the application in one business day, and small companies pay no state fee. The real work sits around it: an IIN for every signatory, a migration basis for individual founders, a bank account, the right tax regime and currency control. This guide walks through each step and links to the detailed guides.
In short
- A foreign company can found an LLP directly. A foreign individual needs a business-immigrant permit or a C5 visa, unless they hold permanent residence.
- Since 1 January 2026 consulates no longer issue an IIN. LLP signatories get it in person at a Public Service Centre; an eResidency IIN works only for AIFC companies.
- Standard rates in 2026 are 20% corporate income tax and 16% VAT, with VAT registration from 10,000 MCI of turnover. An LLP more than 25% owned by a company can't use the simplified regime.
- IT companies look at Astana Hub, financial companies at the AIFC. Contracts with non-residents above $50,000 need a registration number from the bank.
What Kazakhstan offers a foreign founder
The appeal is practical. Company registration and most tax filings are online, the country is part of the Eurasian Economic Union with Russia, Belarus, Kyrgyzstan and Armenia, and two special regimes have their own rules: Astana Hub for IT and the AIFC for finance. The trade-offs are real too. A new Tax Code took effect on 1 January 2026, an IIN that works for an LLP is now issued only in person, and currency data flows between banks and the tax service every day. Plan for these before you register, not after.
Step 1: choose the legal form
| Form | What it is | Profit tax | Usual choice for |
|---|---|---|---|
| LLP | a Kazakh legal entity; owners risk only their contribution | 20%, or the simplified regime if eligible | most operating businesses |
| Branch | part of the foreign company, not a legal entity | 20% plus 15% branch profits tax, up to 32% | a foreign company working in its own name |
| Representative office | not a legal entity, no commercial activity | none while it doesn't trade | marketing and liaison |
| AIFC private company | a company under AIFC law, $500 online fee | 20% unless it provides financial services | financial businesses |
A sole proprietorship is open to Kazakh citizens and kandas. Among foreigners, only citizens of Russia, Belarus, Kyrgyzstan, Armenia and Tajikistan who hold a Kazakh residence permit can register one, so it isn't covered here. Details for each form are in how to register a company as a foreigner and on our branch registration page.
Step 2: sort out who signs, and in what status
Three things set the timeline more than the registration itself.
- Migration basis. Since 28 May 2024 a foreign individual can found or join an LLP only with a business-immigrant permit or a C5 visa, unless they hold permanent residence. A business immigrant then has two months after entry to register the company and pay in the charter capital. We don't arrange permits; they come first.
- IIN and digital signature. Every foreign founder and director needs an IIN, the individual identification number, and an EDS, the digital signature used on egov and in banks. Consulates stopped issuing IINs on 1 January 2026 and nobody can apply for you by power of attorney, so for an LLP it means a visit to a Public Service Centre. The IIN that comes with eResidency works only for AIFC companies. See IIN, BIN and EDS for foreigners.
- A foreign company as founder needs no migration status: an apostilled or legalised extract from its trade register, the director's passport copy and a notarised translation.
Then comes the LLP itself: a registered address confirmed by the owner's e-signature, filing through egov and one business day for the registrar. Since April 2026 the registrar may ask a founder to appear in person in anti-money-laundering cases. We run this step as company registration.
Step 3: pick the tax regime before you register
- Corporate income tax is 20% under the general regime.
- VAT is 16%, up from 12%. Registration is mandatory once turnover since 1 January passes 10,000 MCI, KZT 43.25m in 2026, and the application is due within 5 business days.
- If a legal entity owns more than 25% of the LLP, the simplified regime is closed, as it was under the old Code, so a foreign subsidiary works under the general regime from day one. What is new in 2026 is a list of 44 barred activities, including consulting, marketing, accounting and legal services.
- Payments to non-residents for services carry 20% withholding tax, the same as before 2026, while interest on loans dropped from 15% to 10%.
- On salaries the employer pays 6% social tax plus 3.5% employer pension, 5% social and 3% health contributions.
The MCI, the monthly calculation index behind fines and thresholds, is KZT 4,325 in 2026. Rates in detail: Kazakhstan tax rates 2026 and what changed in the Tax Code.
Three numbers from the 2026 rules
standard VAT rate from 1 January 2026 (was 12%)
Tax Code 2026, Art. 503new mandatory VAT registration threshold (10,000 MCI)
Tax Code 2026 · 10,000 MCIif a legal entity owns more than 25%, the simplified regime is closed. A foreign subsidiary pays under the general regime
Tax Code 2026, Art. 723Step 4: Astana Hub, the AIFC or neither
Two special regimes change the tax picture, and they suit different businesses. Astana Hub is for IT companies: a participant LLP cuts corporate income tax by 100%, sells without VAT and withholds no income tax from salaries until 1 January 2029, provided at least 90% of its income comes from priority activities. The AIFC is a jurisdiction in Astana with company law based on English common law principles; its tax exemptions, until 2066, cover financial services, so an IT company registered there pays 20%. As a rule of thumb, software companies look at the Hub, financial businesses at the AIFC, and trading companies need neither. Compare them in Astana Hub explained and What is the AIFC.
Step 5: open a bank account and keep currency control in order
Some Kazakh banks open an LLP account remotely even with a non-resident director, provided the company has no blocks or debts at other banks. The bank decides under anti-money-laundering law, and any transaction above KZT 10m by a company younger than three months is reported to the Financial Monitoring Agency. Have the source-of-funds story ready before the first large payment.
Once money crosses the border, currency control starts. An export or import contract above $50,000 needs a registration number from the bank before work starts, export proceeds must come back by the contract deadline, and loans from abroad above $500,000 are registered with the National Bank. Read opening a bank account as a foreigner and currency control in Kazakhstan. If customers pay by card from abroad, note that Stripe doesn't accept Kazakh companies; see Stripe in Kazakhstan.
Step 6: visas for you and your team
Citizens of the Eurasian Economic Union work in Kazakhstan under a contract without a work permit. The first heads of branches and representative offices of foreign companies are exempt too. Employees of Astana Hub and AIFC participants and their families can get visas of up to five years. A remote specialist with over $3,000 a month of foreign income can use the Neo Nomad visa, which doesn't allow work for Kazakh employers. Visas and permits are separate applications; we only explain the route, apart from Neo Nomad document packs within our IT company setup.
Step 7: run the company month to month
An LLP files returns even with no activity. A company that files nothing for 12 months goes on the inactive taxpayer list, and its founder or director can be refused registration of a new company. If the tax office can't find the company at its registered address, it draws up a report and publishes the details the next day. So you need an address that takes mail and meets inspectors (our registered address costs from KZT 70,000 / month), an accountant who watches the VAT threshold, and one calendar for tax, currency and, for Hub participants, quarterly Hub deadlines. Our 2026 tax checklist lists the dates.
Sources
- Law No. 2198 on state registration of legal entities: Art. 6, 6-1, 11 (founders, documents, review), Art. 14-2 (address)
- Tax Code of Kazakhstan 2026: Art. 503 (VAT rate), Art. 682 (withholding tax), Art. 723 (simplified regime)
- Migration Law No. 477-IV: Art. 39–40 (business immigrants), Art. 36-1 (work permit exemptions)
- Law No. 167-VI on currency regulation and currency control: Art. 9 (repatriation, contract numbers)
- AIFC Constitutional Statute No. 438-V: Art. 4 (applicable law), Art. 6 (tax)
- eResidency of Kazakhstan, FAQ: the eResidency IIN works for AIFC companies, not for an LLP or egov
Common questions
Can a foreigner own 100% of a company in Kazakhstan?
Yes. A foreign individual or company can own the whole LLP; the hurdles are the individual founder's migration status and the IIN, not the size of the stake. A few regulated sectors cap foreign ownership.
How long does it take to set up a company?
The registrar has one business day to review the LLP application. The full path, with IINs, migration status, address and bank account, depends on the founders; for an IT team going on to Astana Hub, Trusted Kazakhstan estimates 4–6 weeks.
Do I have to live in Kazakhstan to run the company?
No. A foreign company can own and manage an LLP from abroad, but signatories need an IIN and digital signature, some banks want a visit, and the registrar can ask a founder to appear in person.
Which city should we register in?
Most foreign-owned companies choose Astana or Almaty; only Astana has the AIFC, while an Astana Hub participant can be registered in any city. In 2026 the simplified regime rate is 3% in both cities instead of the base 4%.
What are the most common mistakes foreign founders make?
Choosing the tax regime after registration, using an address that doesn't take mail, signing contracts with non-residents without a registration number, and paying foreign staff without a legal basis for their work.
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