FOREIGN INVESTMENT \u00a0\u00b7\u00a0 KAZAKHSTAN<\/p>\n
Bond Stone advises foreign investors on qualifying for and obtaining Investment Priority Project status in Kazakhstan \u2014 a government investment incentive framework under the Entrepreneurial Code that provides corporate income tax exemptions, land and property tax exemptions, VAT refunds on construction costs, and stability of tax and work permit conditions for qualifying investment projects.<\/p>\n
Primary authority: Entrepreneurial Code of the Republic of Kazakhstan No. 375-V dated 29 October 2015, Articles 284\u2013288; Tax Code of the Republic of Kazakhstan No. 214-VIII dated 18 July 2025 (entered into force 1 January 2026, replacing Tax Code No. 120-VI dated 25 December 2017). Tax preferences article numbers should be verified against the new Tax Code at adilet.zan.kz. Authority: adilet.zan.kz Authority: adilet.zan.kz<\/a><\/p>\n What is an Investment Priority Project?<\/p>\n An Investment Priority Project (IPP) is a category of investment project under the Entrepreneurial Code of the Republic of Kazakhstan No. 375-V dated 29 October 2015 (Articles 284\u2013288) that qualifies for enhanced government investment incentives. IPP status is granted through an investment contract with the government \u2014 administered by the Committee on Investments under the Ministry of Foreign Affairs of Kazakhstan. IPP projects must meet minimum investment thresholds and qualify in eligible sectors defined by government resolution.<\/p>\n<\/div>\n Minimum investment thresholds<\/p>\n To qualify as an Investment Priority Project under the Entrepreneurial Code: new production facility \u2014 minimum investment of 2 million MCI (Monthly Calculation Index \u2014 the threshold is set by annual government resolution and should be verified against the current MCI value at adilet.zan.kz); expansion or modernisation of an existing facility \u2014 higher minimum thresholds apply. Bond Stone verifies current MCI-based thresholds at the outset of every IPP advisory mandate.<\/p>\n<\/div>\n Available incentives \u2014 IPP status<\/p>\n Investment Priority Projects qualify for the following incentives under the Entrepreneurial Code and Tax Code: corporate income tax (CIT) exemption for up to 10 years from commencement of production; land tax exemption for up to 10 years; property tax exemption for up to 8 years; VAT refund on construction and installation works; customs duty exemption on imported equipment, components, and spare parts not produced in Kazakhstan (for up to 5 years); and stability of applicable tax rates and foreign worker conditions for the duration of the investment contract.<\/p>\n<\/div>\n Eligible sectors<\/p>\n The list of sectors eligible for Investment Priority Project status is approved by government resolution and updated periodically. The list historically includes: manufacturing (equipment, pharmaceuticals, food processing, metallurgy, construction materials, automotive, chemicals, agriculture); IT and digital infrastructure; renewable energy; logistics and transport infrastructure; and tourism. Bond Stone verifies current eligible sector lists against the applicable government resolution at adilet.zan.kz before advising on IPP eligibility.<\/p>\n<\/div>\n Investment contract procedure<\/p>\n The investment contract is concluded between the investor (typically a Kazakhstani legal entity) and the government of Kazakhstan \u2014 represented by the Committee on Investments. Bond Stone advises on: eligibility assessment against current thresholds and sector lists; preparation of the investment contract application; negotiation of contract terms \u2014 including the duration of incentives, stability guarantee scope, and compliance milestones; and ongoing compliance with investment contract obligations throughout the incentive period.<\/p>\n<\/div>\n Green Corridor \u2014 fast-track mechanism<\/p>\n Qualifying investment projects may access the Green Corridor \u2014 a special fast-track mechanism introduced by amendments to the investment project regulation framework in 2026. The Green Corridor provides priority and accelerated access to government services, permits, approvals, and other administrative procedures. Eligibility is determined by a scoring methodology evaluating investment volume, technological level, and economic and social significance. Bond Stone advises on Green Corridor eligibility assessment and application.<\/p>\n<\/div>\n<\/div>\n Bond Stone has advised foreign investors on investment incentive structuring in Kazakhstan since 2007. Client confidentiality is maintained across all matters.<\/p>\n Manufacturing IPP \u2014 Chinese Investor<\/p>\n Investment Priority Project \u00b7 Kazakhstan \u00b7 Manufacturing \u00b7 China<\/p>\n Advising a Chinese manufacturer on qualifying for Investment Priority Project status in Kazakhstan \u2014 investment threshold analysis, eligible sector confirmation, investment contract application, and negotiation of CIT and land tax exemption terms.<\/p>\n<\/div>\n Pharmaceutical IPP \u2014 European Company<\/p>\n Investment Priority Project \u00b7 Kazakhstan \u00b7 Pharmaceuticals<\/p>\n Advising a European pharmaceutical company on IPP status for a new manufacturing facility in Kazakhstan \u2014 minimum investment threshold confirmation, eligible sector analysis, and investment contract negotiation with the Committee on Investments.<\/p>\n<\/div>\n Renewable Energy IPP<\/p>\n Investment Priority Project \u00b7 Kazakhstan \u00b7 Energy<\/p>\n Advising a foreign renewable energy investor on IPP qualification for a solar energy project in Kazakhstan \u2014 sector eligibility confirmation, investment threshold analysis, customs duty exemption on imported equipment, and investment contract application.<\/p>\n<\/div>\n IPP Compliance \u2014 Ongoing Advisory<\/p>\n Investment Priority Project \u00b7 Kazakhstan \u00b7 Corporate<\/p>\n Advising an existing IPP contract holder on compliance with investment contract obligations \u2014 production milestone monitoring, employment compliance, tax exemption reporting, and assessment of risk of contract termination.<\/p>\n<\/div>\n Green Corridor Application<\/p>\n Investment Priority Project \u00b7 Kazakhstan \u00b7 Regulatory<\/p>\n Advising a foreign investor on Green Corridor eligibility for a qualifying investment project \u2014 scoring methodology assessment, application preparation, and fast-track permit and approval coordination.<\/p>\n<\/div>\n IPP + SEZ \u2014 Combined Structure<\/p>\n Investment Priority Project \u00b7 Kazakhstan \u00b7 SEZ<\/p>\n Advising on combining Investment Priority Project status with SEZ residency \u2014 analysing the interaction between IPP tax incentives and SEZ tax exemptions to optimise the combined incentive package for a manufacturing investment.<\/p>\n<\/div>\n<\/div>\n Why Bond Stone<\/p>\n \u2726 \u00a018+ years advising foreign investors on investment incentive structures in Kazakhstan<\/p>\n \u2726 \u00a0Active investment contract mandates \u2014 IPP, SIP, SEZ, and customs exemption advisory<\/p>\n \u2726 \u00a0Committee on Investments relationships \u2014 coordinating investment contract applications<\/p>\n \u2726 \u00a0Ranked Legal 500 EMEA and IFLR1000 \u2014 Almaty and Astana offices<\/p>\n<\/div>\n Primary authority: adilet.zan.kz<\/a><\/p>\n Contact Bond Stone for a confidential discussion about Investment Priority Project in Kazakhstan.<\/p>\n \ud83d\udce7 info@bondstonelaw.com<\/a> Request a Confidential Consultation<\/a> FOREIGN INVESTMENT \u00a0\u00b7\u00a0 KAZAKHSTAN Investment Priority Project in Kazakhstan Bond Stone advises foreign investors on qualifying for and obtaining Investment Priority Project status in Kazakhstan \u2014 a government investment incentive framework under the Entrepreneurial Code that provides corporate income tax exemptions, land and property tax exemptions, VAT refunds on construction costs, and stability of tax […]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-3926","page","type-page","status-publish","hentry"],"translation":{"provider":"WPGlobus","version":"3.0.3","language":"ru","enabled_languages":["en","ru"],"languages":{"en":{"title":true,"content":true,"excerpt":false},"ru":{"title":false,"content":false,"excerpt":false}}},"_links":{"self":[{"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages\/3926","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/comments?post=3926"}],"version-history":[{"count":1,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages\/3926\/revisions"}],"predecessor-version":[{"id":4743,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages\/3926\/revisions\/4743"}],"wp:attachment":[{"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/media?parent=3926"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nLegal Framework<\/h2>\n
\nExperience<\/h2>\n
\nDiscuss your Kazakhstan investment incentives<\/h2>\n
\n\ud83d\udcde +7 (701) 729 76 72<\/a><\/p>\n
\n\u2190 Investment Incentives & SEZs<\/a>
\nSpecial Investment Project \u2192<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"