AIFC \u00b7 INVESTMENT RESIDENCY<\/p>\n
Bond Stone is an Authorised Agent of the AIFC Investment Tax Residency Programme (ITRP) \u2014 one of a select number of firms accredited by the AIFC Programme Office to process applications on behalf of investors.<\/p>\n
The ITRP is Kazakhstan’s investment residency programme \u2014 offering foreign nationals a 5-year A5 investor visa, access to Kazakhstani tax residency under a simplified 90-day presence rule, and broad exemptions from tax on worldwide income and income from AIFC instruments. The minimum qualifying investment is USD 60,000 in securities listed on the Astana International Exchange (AIX) and labelled as ITRP-eligible.<\/p>\n
Governed by: AIFC Regulations on Investment Tax Residency Programme No. 42 dated 14 September 2022; AIFC Guidance on the Investment Tax Residency Programme (as updated). Administered by: AIFC Markets Limited (Programme Office). Website: itrp.aifc.kz<\/a> \u00b7 Authority: aifc.kz<\/a><\/p>\n <\/p>\n USD 60K<\/p>\n Minimum investment in AIX ITRP-eligible securities<\/p>\n<\/p><\/div>\n 5 years<\/p>\n A5 investor visa for the investor and immediate family members<\/p>\n<\/p><\/div>\n 90 days<\/p>\n Simplified presence rule for tax residency (vs. standard 183-day rule)<\/p>\n<\/p><\/div>\n<\/div>\n Tax exemptions<\/p>\n Investors who obtain tax residency under the ITRP are exempt from Kazakhstani tax on worldwide income and on income derived from investing in AIFC instruments \u2014 including interest, dividends, and capital gains from ITRP-eligible securities. Standard Kazakhstan PIT is 10%; ITRP participants are exempt on qualifying income.<\/p>\n<\/p><\/div>\n A5 investor visa \u2014 investor & family<\/p>\n The A5 investor visa is valid for 5 years and covers the investor and immediate family members (spouse and dependent children). Unlimited entry to Kazakhstan. Family members may not engage in employment unless the investor is a manager, deputy head, or official of a legal entity engaged in investment activity in Kazakhstan.<\/p>\n<\/p><\/div>\n High-liquidity investment instruments<\/p>\n The USD 60,000 investment is made in securities listed on the AIX Official List and specifically labelled as ITRP-eligible \u2014 including government bonds, blue-chip corporate bonds, and other instruments designated by the Programme Office. Investment is managed through an AIX CSD Participant broker. The investment may be recovered on exit from the Programme.<\/p>\n<\/p><\/div>\n Pathway to permanent residency<\/p>\n Investment residency under the ITRP can form part of a longer-term Kazakhstan residency strategy. Residence permits may be issued for up to 10 years. Kazakhstan citizenship is available after 5 years of lawful residence (3 years if married to a Kazakhstani citizen) \u2014 subject to language, constitutional knowledge, and other requirements introduced as of October 2024.<\/p>\n<\/p><\/div>\n<\/div>\n <\/p>\n Not a Kazakhstan tax resident<\/p>\n The applicant must not be a tax resident of Kazakhstan at the time of application. Existing Kazakhstani tax residents are not eligible to apply.<\/p>\n<\/p><\/div>\n No prior Kazakhstani citizenship in last 20 years<\/p>\n Applicants who have renounced Kazakhstani citizenship within the 20 years prior to application are not eligible.<\/p>\n<\/p><\/div>\n Minimum investment: USD 60,000<\/p>\n Funds of at least USD 60,000 (or equivalent) must be invested in AIX-listed, ITRP-eligible securities and held for the duration of the Programme participation.<\/p>\n<\/p><\/div>\n Annual tax residency fee: 7,000 MCI<\/p>\n To obtain and maintain a Kazakhstan Tax Residency Certificate under the ITRP, the investor must pay an annual fee of 7,000 MCI to the Kazakhstani state budget. At the 2026 MCI rate of KZT 4,325, this equals KZT 30,275,000 (~USD 58,000). The tax residency fee is the price of the tax exemption benefit \u2014 investors who do not wish to obtain tax residency may still participate in the Programme for visa purposes only, without paying this fee.<\/p>\n<\/p><\/div>\n<\/div>\n Important:<\/strong> Tax residency under the ITRP requires the investor to be physically present in Kazakhstan for at least 90 calendar days (including days of arrival and departure) in any consecutive 12-month period ending in the current tax year. The 90-day requirement applies to the investor personally \u2014 it cannot be satisfied by family members. Tax residency can only be obtained within Kazakhstan.<\/p>\n<\/div>\n <\/p>\n
\nKey Benefits<\/h2>\n
\nEligibility Requirements<\/h2>\n
\nApplication Process<\/h2>\n