FOREIGN INVESTMENT \u00b7 KAZAKHSTAN<\/p>\n
Bond Stone advises foreign investors on investment incentives in Kazakhstan \u2014 Special Economic Zones (SEZs), investment priority project status, Astana Hub (IT sector), and sector-specific tax incentives under the Tax Code and Entrepreneurial Code. SEZ residency can eliminate corporate income tax, VAT, land tax, and property tax for qualifying investors.<\/p>\n
Primary authority: Entrepreneurial Code of the Republic of Kazakhstan No. 375-V dated 29 October 2015 (Special Economic Zones \u2014 Articles 184\u2013212); 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; SEZ tax incentive provisions carried forward \u2014 verify current article numbering at adilet.zan.kz). Authority: adilet.zan.kz<\/a><\/p>\n Special Economic Zones \u2014 framework<\/p>\n Kazakhstan’s SEZ framework is governed by the Entrepreneurial Code Articles 184\u2013212. Kazakhstan currently operates 13 SEZs across various sectors and regions \u2014 including Astana (National Industrial Petrochemical Technology Park), Almaty (Khorgos Eastern Gates logistics), and sector-specific zones for manufacturing, agriculture, and IT. Each SEZ has specific qualifying activity requirements, minimum investment thresholds, and operating conditions. SEZ residents benefit from: 0% corporate income tax (CIT) on qualifying income; 0% VAT on goods produced within the SEZ; land tax and property tax exemptions; and customs duty relief on imported equipment and raw materials.<\/p>\n<\/p><\/div>\n Investment priority projects<\/p>\n Investors qualifying as priority investors under the Entrepreneurial Code may obtain: CIT exemption for up to 10 years; land tax exemption for up to 10 years; property tax exemption for up to 8 years; and customs duty exemption on imported equipment. Priority investor status requires a minimum investment of 2 million MCI (approximately USD 17 million at current rates) and investment in a priority sector defined by government resolution. Bond Stone advises on priority investor qualification and the application process with the Ministry of Investment and Development.<\/p>\n<\/p><\/div>\n Astana Hub \u2014 IT sector<\/p>\n The Astana Hub international technology park \u2014 established by Presidential Decree No. 636 dated 9 November 2018 \u2014 provides a simplified registration and tax incentive framework for IT companies. Residents of Astana Hub benefit from: income tax exemption until 2066; VAT exemption; exemption from social tax; and a simplified work permit regime for foreign IT specialists. Bond Stone advises on Astana Hub residency eligibility and registration.<\/p>\n<\/p><\/div>\n Investment contracts \u2014 stability guarantees<\/p>\n Investors who qualify as priority investors may enter into investment contracts with the government of Kazakhstan under the Entrepreneurial Code \u2014 providing a stability guarantee that protects agreed tax and regulatory conditions against adverse legislative change for the duration of the contract (up to 25 years). Bond Stone advises on qualifying for and negotiating investment contracts with the relevant Kazakhstani state authority.<\/p>\n<\/p><\/div>\n Tax treaties \u2014 double taxation relief<\/p>\n Kazakhstan has concluded double taxation treaties (DTTs) with 50+ states \u2014 including China, Germany, the Netherlands, UAE, UK, and USA. DTTs reduce or eliminate withholding tax on dividends, interest, and royalties paid to foreign investors. The applicable withholding tax rate on dividends under Kazakhstani domestic law is 15% \u2014 reduced by DTT to as low as 5% for qualifying corporate shareholders. Bond Stone advises on DTT eligibility analysis as part of every investment structuring mandate.<\/p>\n<\/p><\/div>\n<\/div>\n Bond Stone has advised foreign investors on investment structuring in Kazakhstan since 2007. Client confidentiality is maintained across all matters.<\/p>\n SEZ Application \u2014 Chinese Manufacturer<\/p>\n Incentives \u00b7 Kazakhstan \u00b7 SEZ \u00b7 China<\/p>\n Advising a Chinese manufacturer on SEZ residency in Kazakhstan \u2014 eligibility assessment against qualifying activity requirements, minimum investment threshold analysis, application preparation, and review of SEZ operating conditions and tax incentive schedule.<\/p>\n<\/p><\/div>\n Priority Investor Status \u2014 Energy Sector<\/p>\n Incentives \u00b7 Kazakhstan \u00b7 Energy<\/p>\n Advising a foreign energy investor on qualifying for priority investor status \u2014 investment threshold analysis, priority sector confirmation, application with the Ministry, and negotiation of investment contract with stability guarantee.<\/p>\n<\/p><\/div>\n Astana Hub Registration \u2014 IT Company<\/p>\n Incentives \u00b7 Kazakhstan \u00b7 Technology<\/p>\n Advising a foreign IT company on registration as an Astana Hub resident \u2014 eligibility assessment, application preparation, income tax and VAT exemption confirmation, and work permit advisory for foreign IT specialists.<\/p>\n<\/p><\/div>\n DTT Analysis \u2014 Dividend Repatriation<\/p>\n Incentives \u00b7 Kazakhstan \u00b7 Tax<\/p>\n Advising a foreign investor on applicable double taxation treaty rates for dividend repatriation from Kazakhstan \u2014 beneficial ownership analysis, treaty eligibility confirmation, and withholding tax optimisation.<\/p>\n<\/p><\/div>\n SEZ Compliance \u2014 Operating Conditions<\/p>\n Incentives \u00b7 Kazakhstan \u00b7 SEZ<\/p>\n Advising a manufacturing company on compliance with SEZ operating conditions \u2014 qualifying activity monitoring, minimum investment fulfilment, annual compliance reporting, and assessment of risk of SEZ status revocation.<\/p>\n<\/p><\/div>\n Investment Contract \u2014 Stability Guarantee<\/p>\n Incentives \u00b7 Kazakhstan \u00b7 Corporate<\/p>\n Advising a European investor on qualifying for and negotiating an investment contract with the government of Kazakhstan \u2014 priority investor eligibility, investment threshold confirmation, and stability guarantee scope negotiation.<\/p>\n<\/p><\/div>\n<\/div>\n Why Bond Stone<\/p>\n \u2726 18+ years advising foreign investors on market entry and investment structuring in Kazakhstan<\/p>\n \u2726 AIFC RLA status \u2014 English law structuring and Kazakhstani law compliance on one mandate<\/p>\n \u2726 Ranked 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 Incentives & SEZs in Kazakhstan.<\/p>\n \n\ud83d\udce7 info@bondstonelaw.com<\/a> \nRequest a Confidential Consultation<\/a> FOREIGN INVESTMENT \u00b7 KAZAKHSTAN Investment Incentives & SEZs in Kazakhstan Bond Stone advises foreign investors on investment incentives in Kazakhstan \u2014 Special Economic Zones (SEZs), investment priority project status, Astana Hub (IT sector), and sector-specific tax incentives under the Tax Code and Entrepreneurial Code. SEZ residency can eliminate corporate income tax, VAT, land tax, and […]<\/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-4734","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\/4734","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=4734"}],"version-history":[{"count":4,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages\/4734\/revisions"}],"predecessor-version":[{"id":4767,"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/pages\/4734\/revisions\/4767"}],"wp:attachment":[{"href":"https:\/\/bondstonelaw.com\/ru\/wp-json\/wp\/v2\/media?parent=4734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nKey Framework<\/h2>\n
\nExperience<\/h2>\n
\nDiscuss your Kazakhstan investment<\/h2>\n
\n\ud83d\udcde +7 (701) 729 76 72<\/a>\n<\/p>\n
\n\u2190 Investment Vehicles<\/a>
\nInvestment Priority Project \u2192<\/a>
\n\u2190 Foreign Investment Hub<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"