Facts in this handbook are compiled from official sources such as local authorities. Rules change — confirm the current position through the source links or with the authority before making major decisions.
01Overview
- Region
- Central Asia
- Capital
- Astana
- Currency
- KZT
- Languages
- Kazakh, Russian
- ISO code
- KZ / KAZ
Jurisdictions
- Kazakhstan — National level; special zones and regulated sectors have separate rules
Macro indicators such as GDP and population will be added from the World Bank in the data release (P1).
02Market Entry
Industries to study: Infrastructure, engineering & energyAgriculture, food & minerals
Foreign ownership
Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.
Foreign investment is encouraged in priority sectors
- Applies to
- Sectors touching national security are restricted or closed; banking, insurance, gambling and others cannot get investment agreements
- Jurisdiction
- Kazakhstan
- Source
- MOFCOM
03Business Formation
Common legal entity
The company form most commonly used by foreign investors for a local operating entity.
Limited liability partnership (TOO / LLP)
- Applies to
- Branches and representative offices of foreign companies are also possible
- Jurisdiction
- Kazakhstan
- Source
- MOFCOM
Registration authority
Primary authority for company or commercial registration.
Public Service Centres authorised by the Ministry of Justice
- Applies to
- Ordinary companies
- Jurisdiction
- Kazakhstan
- Source
- MOFCOM
Foreign ownership
Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.
Foreign investment is encouraged in priority sectors
- Applies to
- Sectors touching national security are restricted or closed; banking, insurance, gambling and others cannot get investment agreements
- Jurisdiction
- Kazakhstan
- Source
- MOFCOM
Foreign-entity setup flow
Main approval stages for a foreign investor setting up an entity (no time estimates).
Obtain IIN/BIN → register via eGov or a Public Service Centre → automatic tax registration → open a bank account
- Applies to
- Foreign individual founders must attend in person; multiple or corporate foreign founders usually file at a Public Service Centre
- Jurisdiction
- Kazakhstan
- Source
- eGov.kz
Local registered address
Whether a local registered address or premises is required at incorporation.
A legal address in Kazakhstan is required
- Applies to
- A compliant office address is acceptable
- Jurisdiction
- Kazakhstan
- Source
- eGov.kz
Local director / representative
Whether a locally resident director, manager or representative is required.
No nationality requirement; a foreign director needs an IIN and a suitable visa
- Applies to
- Ordinary companies
- Jurisdiction
- Kazakhstan
- Source
- eGov.kz
04Taxation
Headline corporate income tax
Statutory headline rate for ordinary companies, before incentives, exemptions, thresholds or special regimes. Always read with the conditions.
20%
- Applies to
- Banks and gambling move to 25% under the 2026 Tax Code
- Jurisdiction
- Kazakhstan
- Source
- State Taxation Administration
- Cross-check
-
Tax Guide for Chinese Residents Investing in Kazakhstan consistent
Indirect tax (VAT / GST / SST)
Standard rate and type of VAT, GST or sales & service tax.
VAT standard rate 16%
- Applies to
- The new Tax Code raised the standard rate from 12% to 16% from 2026-01-01 and lowered the registration threshold
- Jurisdiction
- Kazakhstan
- Source
- State Taxation Administration
- Cross-check
-
Tax Guide for Chinese Residents Investing in Kazakhstan consistent
Dividend withholding tax (non-residents)
General withholding on dividends paid to foreign shareholders, before treaty relief.
15%
- Applies to
- Reducible under the China–Kazakhstan treaty
- Jurisdiction
- Kazakhstan
- Source
- State Taxation Administration
Tax authority
Authority responsible for corporate tax registration and filing.
State Revenue Committee, Ministry of Finance
- Applies to
- Ordinary companies
- Jurisdiction
- Kazakhstan
- Source
- State Taxation Administration
Tax treaty with China
Whether a double taxation agreement with China is in force. Rates and conditions per the treaty text.
In force
- Applies to
- Rates and conditions per the treaty text and STA publications
- Jurisdiction
- Kazakhstan
- Source
- State Taxation Administration (China) State Taxation Administration
05Banking & Payments
Exchange controls
Whether general exchange controls or cross-border fund rules apply.
Conditional convertibility on current and capital accounts
- Applies to
- Post-tax profits can be repatriated; some transactions must be notified
- Jurisdiction
- Kazakhstan
- Source
- MOFCOM
Banking & financial regulator
Primary regulator for banking and foreign exchange.
National Bank of Kazakhstan
- Applies to
- Ordinary companies
- Jurisdiction
- Kazakhstan
- Source
- MOFCOM
06Employment
Foreign employee work permit
Main permit types needed for foreign employees to work legally.
Work permit from labour authorities (regional quotas)
- Applies to
- Foreign managers capped at 30%, specialists and skilled workers at 10%
- Jurisdiction
- Kazakhstan
- Source
- MOFCOM
Labour & work permit authority
Authority for labour rules and foreign employee work permits.
Ministry of Labour and Social Protection (regional offices run quotas)
- Applies to
- Ordinary companies
- Jurisdiction
- Kazakhstan
- Source
- MOFCOM
Social security contributions
Main employer social security schemes for local and foreign employees.
Mandatory pension contributions (ENPF), social contributions and compulsory health insurance
- Applies to
- Coverage of foreign employees depends on residence status
- Jurisdiction
- Kazakhstan
- Source
- Unified Accumulative Pension Fund
07Trade & Customs
Customs authority
Authority for import/export clearance and tariffs.
State Revenue Committee (customs), applying the EAEU Customs Code
- Applies to
- Ordinary companies
- Jurisdiction
- Kazakhstan
- Source
- MOFCOM
Main free trade agreements
Main regional and bilateral trade agreements relevant to Chinese exporters (not exhaustive).
Eurasian Economic Union (and its FTAs with Vietnam, Singapore, Serbia, Iran and others)
- Applies to
- Ordinary companies
- Jurisdiction
- Kazakhstan
- Source
- MOFCOM
08Investment & Manufacturing
Investment authority / agency
Body responsible for approving, registering or promoting foreign investment.
Ministry of Foreign Affairs (investment promotion); KazakhInvest
- Applies to
- Ordinary companies
- Jurisdiction
- Kazakhstan
- Source
- MOFCOM
Free zone / SEZ regime
Whether free zones or special economic zones operate under rules different from the mainland.
Special economic zones and industrial parks
- Applies to
- Under the 2019 Law on SEZs and Industrial Zones
- Jurisdiction
- Kazakhstan
- Source
- MOFCOM
09Digital & IP
IP office
Authority for trademark and patent filing and registration.
Committee of IP Rights, Ministry of Justice
- Applies to
- Trademark rights are territorial; register locally or designate via the Madrid System (check WIPO membership)
- Jurisdiction
- Kazakhstan
- Source
- WIPO
Personal data protection law
Main law and regulator governing collection, use and cross-border transfer of personal data.
Law on Personal Data and Their Protection (No. 94-V, 2013)
- Applies to
- Includes a requirement to store personal data in Kazakhstan
- Jurisdiction
- Kazakhstan
- Source
- Adilet legal information system
10Compliance & Risk
New York Convention party
Whether the country is party to the Convention on the Recognition and Enforcement of Foreign Arbitral Awards, which affects enforcing foreign arbitral awards locally.
Yes
- Applies to
- Foreign arbitral awards can be enforced under the Convention, subject to its limited refusal grounds
- Jurisdiction
- Kazakhstan
- Source
- UNCITRAL
Live risk monitoring
Geopolitical, conflict and trade-route risk events for Asia-Pacific, monitored by our sister site Global Risk Monitor.
View Asia-Pacific risk monitor
Global Risk Monitor · Geopolitical and trade-route risk monitoring
11Step-by-Step
Main setup steps in Kazakhstan
- 1Obtain IIN/BIN
- 2register via eGov or a Public Service Centre
- 3automatic tax registration
- 4open a bank account
Foreign individual founders must attend in person; multiple or corporate foreign founders usually file at a Public Service Centre
General checklist (setting up a subsidiary)
- Decide model and jurisdiction
- Confirm licences
- Prepare documents
- Incorporate
- Register for tax
- Open bank account
- Obtain operating licences
- Start operations
Steps follow the setup-procedure fact on this page, without times or fees; rely on the official sources.
12Official Resources
Chinese official resources
Country materials from MOFCOM, the State Taxation Administration and China's overseas commercial offices
- MOFCOM country investment guideMOFCOM · PDF (Chinese)
- Country tax guide (STA)State Taxation Administration · PDF
- Commercial office中华人民共和国驻哈萨克斯坦共和国大使馆经济商务处
- MOFCOM going-global platformMOFCOM
- Compliance & security alertsMOFCOM platform
Official guides are long Chinese-language PDFs updated on the publishers' schedules. Our structured facts cite local authorities as primary sources; use these guides to cross-check.
Local authorities
- Tax State Revenue Committee Tax authority website · Accessed 2026-11-13
- Legislation Adilet legal information system Law on Personal Data and Their Protection · Accessed 2026-11-13
- Labour Unified Accumulative Pension Fund Social security · Accessed 2026-11-13
- Company registration eGov.kz Legal entity registration · Accessed 2026-11-13