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Investment Tax Residency by AIFC Kazakhstan

Investment Tax Residency by AIFC Kazakhstan

Investment Tax Residency by AIFC Kazakhstan

The Astana International Financial Center (AIFC) offers a unique Investment Tax Residency program designed to attract foreign investors. Eligibility for this program requires that the applicant has not been a resident of Kazakhstan according to the Tax Code and has terminated their Kazakhstani citizenship within the past 20 years prior to the initial application.
To qualify for investment residency, individuals must make investments in securities listed on the Astana International Exchange (AIX) or in shares of a legal entity registered within the AIFC. The minimum investment and authorized capital required is $60,000 USD.
Upon obtaining investment residency, investors can apply for an A5 investor visa valid for 5 years, with the possibility of unlimited extensions, provided they maintain active participation in the program.
Key benefits of the program include tax exemptions on foreign income and investments, an accessible investment threshold, investment in highly liquid instruments, unrestricted entry into Kazakhstan, a 5-year visa for the investor and immediate family, and the “90-days residency rule” for Tax Residency Certificate.
While applying for tax residency is optional, it offers additional advantages such as exemption from taxes on interest, profits, and dividends earned from securities and company shares. However, there is an annual payment requirement of at least 25 million KZT (approximately $55,000 USD) for tax residency.
Our law firm offers expert consultation on investment opportunities in Kazakhstan, ensuring clients make informed decisions within the framework of AIFC regulations.