Kazakhstan is a major Central Asian market and an important Eurasian transit, energy, mining, manufacturing and services hub.
It can suit investors seeking access to Kazakhstan itself and, for qualifying trade, the wider Eurasian Economic Union market.
Foreign investors commonly use a Kazakhstan limited liability partnership, or LLP, although branches and other structures are also available.
The main 2026 points are the new Tax Code, a 20% standard corporate income tax rate and a 16% standard VAT rate.
Investors should also check licensing, foreign-document formalities, beneficial ownership, banking, labour and sector-specific restrictions before committing capital.
Kazakhstan combines major natural-resource sectors, regional logistics corridors and a relatively developed digital-government system.
Foreign investors can generally establish local entities, acquire interests in companies and use branches or representative offices, subject to sector rules.
Kazakhstan is also an EAEU member. This can support regional supply chains, but it does not remove local licensing, tax or employment obligations.
An LLP is one of the most common operating forms for private investors.
For foreign participation, KAZAKH INVEST states that a foreign corporate founder should provide a legalized or otherwise properly formalized extract from its home-country trade register, together with notarized translations into Kazakh and Russian.
A legal address and founding documents are also required. Regulated businesses may need separate licences or permits.
Qualifying investment projects may receive tax or customs preferences under statutory conditions.
Kazakhstan introduced a new Tax Code from 1 January 2026.
The standard corporate income tax rate remains 20%. Higher or lower sector rates apply in certain industries.
The standard VAT rate increased to 16% in 2026. Reduced rates and exemptions apply to specified supplies, while zero rating can apply to qualifying exports and other transactions.
Payroll, social payments, property, land, excise and withholding taxes may also apply depending on activity.
Tax incentives are project-specific and are not automatic for foreign shareholders.
Companies should maintain compliant accounting records, tax filings, payroll records and corporate documents from the start of operations.
Annual and periodic reporting can include tax, financial, statistical and corporate filings depending on entity size and activity.
Corporate banks conduct their own KYC. Expect questions about ultimate beneficial owners, source of funds, business purpose, contracts, expected transactions and counterparties.
Foreign employees may require an employer permit to attract foreign labour, an employment visa and temporary residence formalities.
Exemptions and procedures depend on nationality, role and status. EAEU nationals can have different employment treatment from other foreigners.
The company should confirm the immigration route before the employee starts work.
Generally yes, subject to restrictions in regulated or strategically sensitive sectors.
The standard rate is 20%.
The standard VAT rate is 16% from 2026.
Yes, but the bank applies independent KYC and may request detailed ownership and transaction evidence.
Yes, for qualifying projects and structures. Eligibility should be confirmed before relying on an incentive.
Not necessarily. Work, visa and residence requirements must be checked separately.
Tannet can support investors with Kazakhstan company registration and deregistration coordination, corporate document preparation, bank-account preparation, bookkeeping and tax coordination, annual compliance, corporate changes, and work-visa or work-permit process coordination.
For regulated sectors or incentive projects, Tannet can help coordinate local specialists and prepare the corporate and compliance workstreams needed for implementation.
For 28 years, Tannet Group Limited has been helping businesses establish and grow their presence in Asia and beyond. We provide comprehensive Asia business services covering company incorporation, corporate secretarial services, accounting and tax, audit, trademark registration, bank account opening, compliance, and cross-border business solutions.
With extensive local expertise and a global service network, we support businesses throughout their Asia journey—from company setup and banking to ongoing compliance, tax management, and international expansion.
Consult: Amy Huang
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Written by: Tannet Business Services Team
Reviewed by: Consultant Amy Huang
First published: 9 Sep. 2026
Last reviewed: 9 Sep. 2026
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