A Limited Liability Partnership (LLP) in Kazakhstan is not just an organizational and legal form; it is a whole legal institution with unique characteristics. For a foreign investor, understanding these nuances is crucial: here there are both norms standard for world practice and specific Kazakhstani restrictions. Let's analyze four fundamental features that shape the legal landscape of an LLP.

1. The Principle of Property Separation: What Does the Founder Risk?
The key feature embedded in the very term "limited liability" works classically and strictly in Kazakhstan. LLP founders are separated by a financial wall that their idea cannot penetrate. Their liability is strictly limited and is calculated only by the size of the contribution made to the charter capital.
This means that in scenarios of bankruptcy, lawsuits, or creditors' claims, claimants have the right to direct recovery only at the assets belonging to the partnership itself. The participants' personal property - apartments, cars, land plots, bank deposits - is inviolable. Exceptions are possible only in rare, proven cases of deliberate driving to bankruptcy, but in everyday business practice, this principle works as a reliable shield.

2. Numerical Flexibility: From a Single Person to a Consortium
Kazakhstani legislation demonstrates rare liberality in terms of the number of participants. There is no lower limit — an LLP can be established by one person. There is also no upper limit — the number of co-owners can be dozens or hundreds.
Such amplitude creates unique opportunities:

• For Sole Proprietors and startups - the ability to formalize without seeking partners.
• For large investment projects - the ability to pool the capital of many investors within one structure, clearly fixing shares.
• For joint ventures - flexibility in sharing control and profits between different groups of participants.
  

3. Specific Prohibition: The "Sole Person Chain" Rule
Here lies a significant restriction that often surprises foreigners accustomed to unlimited corporate chains. Kazakhstani law prohibits a situation where the sole founder of an LLP is itself another legal entity established by one person.
In simple terms: you cannot build a pyramid of the type "Person → Company A → LLP," where Company A is also owned by one person. This is considered an unacceptable simplification of the structure, leading to a lack of transparency.
Why is this necessary? The legislator's logic is simple: to prevent the creation of "corporate nesting dolls" that complicate tax control and allow blurring responsibility. The regulator wants to see the ultimate beneficiary, not endless layers. If you are planning a holding structure, you must take this restriction into account and include at least two different participants at one of the levels in the scheme, or use an individual as a direct founder.


4. National Regime for Foreigners: No Quotas or Restrictions
Kazakhstan applies the principle of national regime for foreign investors. This means that foreign citizens and companies have the same rights as local residents when establishing and managing an LLP.
The law does not establish:

• Maximum limits of foreign participation in the charter capital;
• Prohibitions on certain types of activities for companies with foreign founders (except for strategic sectors regulated by special laws);
• Additional approvals or permits based solely on the origin of capital.
  
  

A foreigner can fully participate in management, receive dividends, sell or pledge their share, initiate reorganization or liquidation — on completely equal terms with Kazakhstani citizens.

4. National Regime in Corporate Law: No Restrictions on Ownership Rights
From the perspective of civil and business legislation, Kazakhstan pursues an open-door policy for foreign capital. The principle of national regime indeed works here. This means that the laws regulating the establishment and operation of an LLP do not differentiate between local and foreign founders.

What does this mean in practice?

• No share limits. The law does not set a maximum threshold for foreign participation in the charter capital. You can own 100% of the company - there is no mandatory 49/51 split here.
• No closed sectors (almost). There are no general bans on doing business for foreigners. Exceptions concern only a narrow list of strategic sectors regulated by special laws (for example, the defense industry or subsoil use on special sites).
• No discrimination in management. A foreigner has the same corporate rights: to vote at meetings, receive dividends, sell a share, withdraw from the membership, initiate reorganization.
  

However, it is important to understand: this principle works precisely in the plane of corporate law — that is, in matters of "who can own the company." It does not cancel the requirements of migration law, which regulate the basis on which a person is in the country and on what basis they establish a business.

The legal status of an LLP in Kazakhstan offers investors a predictable and protected environment. The main advantages are limited liability, flexibility of composition, and equal rights for residents and non-residents. The key restrictions to remember are the ban on sole person corporate chains and the need to comply with the migration regime when registering the LLP, subsequently managing the company, and staying in Kazakhstan. Understanding these five features allows you to build a transparent, effective, and legally impeccable business structure in Kazakhstan.

The procedure for formally registering a business in Kazakhstan has a clearly defined executor. The functions of registering legal entities, including such a popular form as the LLP, are assigned to a specialized structure — the State Corporation "Government for Citizens." It is this body that serves as the single window for entrepreneurs wishing to legalize their business.
The Corporation's activities in the registration part are regulated by the relevant law, which determines the procedure for entering new companies into the unified state register, as well as the rules for accounting for their separate subdivisions - branches and representative offices.

What is Entered into the National Register After Registration?

After the successful completion of the registration procedure, the newly created legal entity receives its unique identifier — the Business Identification Number. But the matter is not limited to obtaining a BIN. An entire block of data is entered into the National Register, forming the company's official profile.
Among the key information that becomes part of the Register, several categories can be distinguished.

Identification Information
First of all, the full company name of the partnership is fixed. It is under this name that the company enters civil circulation, enters into contracts, and issues invoices. It is important that the uniqueness of the name is checked already at the stage of submitting documents to avoid confusion with already existing market players.

Financial Parameter
Information on the amount of the charter capital is entered into the Register. This indicator is of interest not only to tax authorities but also to potential partners, creditors, and investors. Although the legislation does not establish a minimum charter capital for many small companies, its amount is fixed in the state register and can only be changed through the official procedure of amending the constituent documents.

Personal Composition of Owners and Management
The Register contains data on the founders of the partnership. If these are individuals, their personal data and participation shares are fixed. If another company acts as the founder - its details. In parallel, information about the executive bodies is entered: who the director is, whether they have the right to act on behalf of the company without a power of attorney, and what their powers are. This is an important point for counterparties who check exactly who they are signing a contract with.

Address Data
The location of the legal entity is another mandatory item. The specific address where the activity is carried out and to which official correspondence can be sent is fixed. A change of location also requires making an appropriate entry in the register.

Why is an Open Register Needed?
The concentration of all this information in a single database serves practical purposes. The data from the National Register becomes the starting point for any official interaction.
Tax authorities use this information to register the company and assign reporting forms. Banks compare the data provided by the client with the entries in the register when opening an account. Counterparties can check, before including a transaction, whether the company really exists, who manages it, and whether it is in the process of liquidation.

Moreover, the data in the register is the basis for maintaining accounting and tax records. Without a properly fixed name, address, and management, it is impossible to issue invoices, submit declarations, or participate in tenders. Essentially, entering data into the National Register of Business Identification Numbers is the moment of the official birth of a company as a subject of economic activity, after which it gains the opportunity to fully operate in the market.

Choosing a name for a future business is not only a creative task but also a legal procedure. In Kazakhstan, the legislation sets clear requirements for what a company's official name should look like. Let's analyze the basic rules to avoid unexpected difficulties during registration.

Mandatory Indication of the Ownership Form

The first and main rule: the name of any commercial organization must include a designation of its organizational and legal form. This is not a whim of the legislator, but a way to identify the company for counterparties, tax authorities, and ordinary citizens.
For a limited liability partnership, the name must necessarily contain either the full phrase "limited liability partnership" or its generally accepted abbreviation - LLP. It is in this form that the name is entered into the state register, fixed in the constituent documents, and used in all official papers: contracts, invoices, tax declarations.
If you are registering a partnership with additional liability, a similar rule applies. The name must include either the full phrase "partnership with additional liability" or the abbreviation PAL.

Is it Possible to Use Foreign Languages and Abbreviations?

The law does not prohibit companies from having not only an official name in the state or Russian language but also additional options. Entrepreneurs can use an abbreviated form of their name, as well as its translation or analogue in foreign languages.
However, there is an important limitation here: any additional options must not contradict the legislation and, most importantly, must not mislead counterparties or consumers. It is forbidden to use an abbreviation that could be perceived as a reference to another organizational and legal form, or a translation that distorts the meaning of the original name.
In practice, this means that in advertising, on signs, or in international contracts, a company can use the English version of its name, but in documents intended for Kazakhstani state bodies, only the officially registered version with the mandatory indication of LLP or PAL will appear.

How to Check the Uniqueness of a Name?

Although the law "On Limited and Additional Liability Partnerships" does not directly state a requirement for absolute uniqueness of the name, in practice, the registration system is designed so that it is impossible to register two identical names in one region or field of activity. When submitting documents through a PSC or the egov.kz portal, an automatic check against the database of existing legal entities is performed.
Before applying, it is recommended to think of two or three name options in advance. This will save time if the first option turns out to be taken. It is also advisable to avoid names that may be considered contrary to public order or contain elements of unfair competition (for example, deliberate similarity to a well-known brand).
In conclusion, three simple rules for choosing a company name in Kazakhstan can be highlighted:

• The name must necessarily contain LLP or PAL - this is an integral part of the company name.
• It is possible to use abbreviated versions and translations into foreign languages, but they must not distort the meaning or mislead.
• Before registration, it is advisable to check the chosen name for uniqueness, which will help avoid refusal.

Observing these requirements at the registration stage will eliminate unnecessary bureaucratic obstacles and allow the company to work with correctly executed documents from the very first day.

When several people or even a single owner decide to register a limited liability partnership in Kazakhstan, the first financial question that arises is: how much should be contributed to the company's "treasury" at its birth? The legislation is very flexible on this issue, but in some places, it gives a strict answer. It all depends on how large-scale a business you are planning.

Zero Tenge — It's Legal, but Not Always Convenient

For those opening a small business, the state has established a pleasant rule: there is no minimum amount of initial capital.

In simple terms, you can write zero in the documents, and this will not be a reason for refusal of registration. This is because the minimum charter capital is not provided for small business entities. This approach is designed to facilitate market entry for micro-businesses and start-up entrepreneurs.

However, indicating zero capital means that the company starts its life with not a single tenge in its account. And money is needed at the opening stage: paying for a lawyer's consultation, notarizing documents, ordering a seal, buying a few folders for documents, a printer, paying office rent, purchasing office supplies, and much more depending on the business area and plans.

Therefore, a reasonable minimum that founders are recommended to contribute is about 100-300 thousand tenge. This will not burden the pocket, but will allow you to calmly cover initial needs and not have to urgently look for money in your pocket. Also, from a reputational standpoint for banks and partners, it is a different level than a bare 0.

Small Business Criteria:
To understand whether you can breathe easy and write zero in the charter, you need to assess the future scale. The law classifies companies as "small" if they simultaneously satisfy two conditions:

• The staff does not exceed one hundred people. That is, it's either a small workshop, a retail outlet, or a simple office.
• Annual revenue stays within the limit of 300,000 MCI. In real money, at the 2026 rate, this is slightly less than 1.3 billion tenge. If your plans fit within these limits, you can set any capital – both zero and million.

For Medium and Large Businesses: 100 MCI
For organizations belonging to medium and large businesses, the initial amount of charter capital is determined as the sum of the founders' contributions and must be no less than an amount equivalent to 100 (one hundred) times the monthly calculation index (MCI) established by the law on the republican budget for the relevant financial year on the date of submitting documents for state registration.
Here it is important to monitor the calendar, as the MCI changes annually. From January 1, 2026, this indicator is set at 4,325 tenge. Multiplying this number by one hundred gives the required amount — 432,500 tenge. The founders must contribute exactly this amount to their idea for it to comply with the requirements for medium or large businesses.

How Much Time is Given to Contribute the Money?
The law does not require that the charter capital be in the account at the time of submitting documents. Founders have one year to contribute their shares. The specific date by which everything must be paid is set by the business owners at the general meeting. The main thing is that this date does not exceed 12 months from the moment the company receives the registration certificate.
If one of the participants misses this deadline, the others can raise the issue of revising their share, even transferring part of the assets in favor of those who fulfilled their obligations on time.

What Can Be Paid for a Share?
Money is the simplest and most understandable way to replenish the charter capital, but not the only one. In lieu of a contribution, you can give the company:

• some valuable property - a machine, a car, a batch of goods;
• securities, if any;
• rights to something, for example, the right to lease premises or the right to use an invention.

However, non-monetary contributions involve more work. To avoid underestimating or overestimating their value, they have to be assessed by an independent expert. Therefore, at the start, most founders prefer to simply transfer money.

When the owner of a Kazakhstani business is a foreign company, the registration procedure is supplemented by a number of mandatory requirements. In addition to standard documents, it is necessary to go through several stages of legalization with tax authorities and state systems.

What Documents Need to Be Prepared in Advance?

The main document received from the foreign founder is a legalized extract from the trade register of the country of incorporation. It confirms that the company actually exists and operates legally. Instead of an extract, any official document with similar content may be valid.
The extract must be translated into Kazakh and Russian, and then the translation must be certified by a notary. The same applies to the passport of the company representative handling the registration.
Here it is important to consider international agreements. For companies from Russia, Armenia, Belarus, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan, simple notarization is sufficient — an apostille or additional legalization is not required. This rule operates within the framework of the Minsk Convention on legal assistance.

What Needs to Be Done in Kazakhstan

The law itself does not impose special requirements on foreign founders, but the actual operation of the company is impossible without fulfilling several mandatory procedures. They can be divided into two groups: for the founder-company itself and for its head.

For the Foreign Founder-Company:

1. First of all, the organization must be registered for tax purposes and obtain a Business Identification Number. A BIN is necessary for opening accounts, including contracts, and any financial transactions. This usually takes up to three to five working days.
2. After obtaining the BIN, an electronic digital signature is issued for the company itself (for its first head). Since June 2025, this cannot be done by proxy — the personal presence of the head or an authorized person at a PSC is required. Without an EDS, it is impossible to submit reports and use the government services portal.
3. Then the company is registered on the egov.kz portal, which opens access to a personal account and all state services.

For the Company Director:
The foreign head goes through their own path of legalization.

1. It all starts with obtaining an Individual Identification Number. Without an IIN, you cannot become a founder, enter into contracts, or open an account. Since February 2024, it is impossible to obtain an IIN remotely — only through a personal visit to a PSC or, in exceptional cases, to a Kazakhstani consulate abroad.
2. Next, the director obtains a personal EDS. The rules are the same: only personal presence and biometric identification.
3. After this, the head registers in the Mobile Citizens Base. This is a system that links a phone number to a person's identification data. Without registration in the MCD, it is impossible to remotely receive many government services, including identity confirmation during online operations.
4. The stage ends with the director's registration on the egov.kz portal.

How Long Does the Entire Procedure Take?
In practice, opening an LLP with a foreign founder takes at least one and a half to two weeks. Obtaining an IIN for the director — one day, processing a BIN for the company — five working days (excluding days of preparation and submission), obtaining an EDS for both — at least another day with a visit to the PSC. Add to this opening a bank account, which also requires the personal presence of the head.

This topic arouses the interest of foreign entrepreneurs considering Kazakhstan as a platform to start or expand their business. In the recent past, the algorithm of actions was as simple as possible: a foreign founder issued a power of attorney to a local specialist, and after a short time, the company began operating. But in the last two years, the regulatory framework has undergone significant changes, and today the method of opening a business remotely requires detailed analysis.

Where, within the framework of the LLP registration process, can powers be delegated, and where is personal presence indispensable?
Let's consider each stage separately.

Stage 1. Creation of a Legal Entity: Remote Format is Available
It's worth starting with the positive: the direct registration of a company, say, in the form of an LLP, can still be carried out without the personal presence of the founders. They do not need to visit a PSC or other state institutions. The main tool here is a notarized power of attorney issued in the name of a resident of Kazakhstan, who is usually a professional consultant or an employee of a law firm.
An important condition is the correct execution of the document. If the power of attorney is drawn up outside the republic, the requirements of international law must be considered:

• For countries within the EAEU, standard notarization is sufficient.
• For states that do not participate in the relevant international agreements, an apostille or full-fledged legalization will be required.

After the powers are delegated, the local representative submits the set of documents to the registering authority, and within two to three working days, the new company appears in the official registers.

Stage 2. Obtaining an IIN: The First Obstacle on the Way
The next step is obtaining an Individual Identification Number. This is where remote methods do not work. A foreigner must undergo this procedure in person.
However, the geography of personal appearance can vary. There are two entry points:

1. Directly on the territory of Kazakhstan, by applying to the nearest PSC.
2. At the republic's diplomatic missions abroad - embassies or consulates.

The second option is not available to everyone wishing to do so. Consular offices are authorized to issue IINs only to a limited group of persons. These include, for example, heads of existing legal entities with Kazakhstani registration, participants in investment programs, or officially invited specialists. If the purpose of visiting the consulate is formulated as "intention to start a business in the future," the probability of refusal is high. In such a case, there is only one way - personal arrival in Kazakhstan.

Stage 3. EDS: Linking to Biometrics Eliminates Intermediaries
Since mid-2025, the rules for obtaining an electronic digital signature have become as strict as possible. Now, it is impossible to obtain an EDS in the name of a company director by proxy. The key is created specifically for a specific person and requires confirmation of their biometric data.
The process goes as follows:

• The application is initiated online.
• Final activation is possible only after a physical visit to a PSC or consulate, where a face scan is performed and compared with the passport data.

Without an EDS, it is impossible to manage a company in Kazakhstan. This tool is necessary for signing fiscal reports, conducting banking operations, participating in tenders, and any official interaction with state structures. Therefore, it cannot be considered a secondary element.

Stage 4. Fingerprinting: Only Offline
For foreign entrepreneurs planning to establish a company in Kazakhstan, obtaining migration permission is necessary — a TRP for a business immigrant (for EAEU citizens) or a C5 visa (for citizens of non-EAEU countries). Here, too, there is a mandatory stage that brooks no exception - fingerprint registration.
For foreigners applying for a TRP, fingerprinting has been mandatory since 2024. This procedure is carried out only upon personal application to the migration service departments. It is impossible to submit "fingerprints" through an authorized representative or a consular officer.
An exception here is the case where the participant of the LLP is not an individual, but a legal entity. In this case, obtaining migration permission is not required.

Stage 5. Opening a Bank Account: Meeting with Compliance
The final and often most labor-intensive stage is opening a current account for the established company. Kazakhstani banks operate under strict compliance and KYC (Know Your Client) procedures. From the perspective of a credit institution's security service, personal identification of the first head is a mandatory condition.
The company director must come to the bank branch with a passport, sign a standard package of contracts, and answer a number of questions about the origin of capital and the business structure. Today, even with a processed IIN and EDS, it is practically impossible to open an account completely remotely.

Final Scenario: Combining Remote Work and Personal Presence
Bringing all the stages into a single picture, the conclusion is this: preparing to register a company in Kazakhstan requires the personal presence of the foreign participant in Kazakhstan and the presence of the director to open a bank account. The registration itself can be carried out remotely based on a properly executed power of attorney.

The issue of business registration deadlines is one of the key issues for any entrepreneur. When it comes to an LLP in Kazakhstan, the answer directly depends on who the founder is: a local resident or a foreign citizen. The difference here, in calendar days, is significant, and understanding this helps in properly planning resources and trips.

If the founder is a citizen of Kazakhstan: a few hours

For residents, the process is as optimized as possible and moved to a digital environment. With an electronic digital signature, you can register a company without leaving your home or office. The e-government portal allows you to go through the entire procedure with just a few clicks.
In terms of time expenditure, the registration itself takes about an hour from the moment the application is submitted. After filling in all the fields and undergoing video identification, the system processes the data automatically, and within an hour the founder has a ready registration certificate in PDF format.
If we add the preparation stage—choosing a name in three languages, defining CEA codes, preparing the sole participant's decision or the minutes of the meeting—then the total time spent ranges from one to two days. Many future business owners prefer to use a standard charter, which completely eliminates the need to develop an individual document.

If the founder is a foreigner: be prepared for ten working days

For citizens of other states, including EAEU countries, the procedure looks different. Although the registration of the LLP itself technically takes a few hours, just like for Kazakhstanis, the preceding stage requires personal presence and takes time. As legal practice shows, the actual period from the moment of entering the country to receiving a fully formed company is 8–10 working days.
Why does it take this long? Because a foreigner must sequentially go through several mandatory procedures, many of which require a physical visit to government institutions.

The route looks like this:

• The first thing to do upon arrival is to obtain an Individual Identification Number (IIN). This procedure takes one working day, but without it, further progress is impossible. The IIN is the basis for all subsequent steps, from obtaining an electronic signature to opening a bank account. It's important to understand: since February 2024, it is impossible to obtain an IIN remotely through a consulate or by proxy; it can only be obtained by personal visit to a Public Service Center (PSC) within the territory of the republic.
• Next is a medical examination and fingerprinting. This requirement applies to all foreigners planning to obtain a temporary residence permit as a business immigrant. In practice, undergoing a medical examination at accredited centers and submitting fingerprints to the migration service can be fit into one day if you know the addresses and working hours in advance.
• Only after obtaining all the certificates and undergoing biometrics can a foreign citizen submit documents for registering the LLP itself. Here, unlike citizens of Kazakhstan, they cannot limit themselves to just an online application—the constituent documents will need to be signed and notarized. State registration of the company takes up to three working days.
• In parallel or immediately after receiving the registration certificate, you need to obtain an electronic digital signature (EDS). Since June 2025, this also requires personal presence with biometric identification—it is no longer possible to obtain an EDS by proxy.
• The final stage is opening a settlement account with a bank. Even with an IIN, EDS, and a registered LLP in hand, it is impossible to open an account remotely. The compliance service of any Kazakhstani bank requires a personal meeting with the head of the company, verification of the passport, and signing of contracts. This takes another working day.

If we sum up all the stages, the minimum period a foreigner needs to be in Kazakhstan for a full-fledged business launch is one and a half weeks. Experienced lawyers recommend planning for exactly 8–10 working days and not trying to fit into a shorter period—haste often leads to errors in documents, refusals from banks, and the need for repeated visits.

What Affects the Timelines: Hidden Pitfalls

Even with perfect planning, some factors can shift the schedule. For example, the workload of a specific PSC or migration department, queues for medical examinations, technical glitches in the operation of portals. Additionally, foreign founders from countries outside the EAEU need to obtain a business immigrant visa (category C5) in advance, which is a separate procedure that takes time before entering the republic.
Another nuance concerns the charter capital. For small business entities, its amount is not established by law, but in practice, information systems require specifying a non-zero value—usually founders contribute a symbolic 10 or 100 tenge. However, for business immigrants, since May 2024, an additional requirement applies: within two months after company registration, it is necessary to deposit an amount equal to the charter capital into a bank account, and only in monetary form. Failure to meet this deadline may lead to a reduction in the period of stay in the country.

In conclusion, two main scenarios can be highlighted. For residents of Kazakhstan, opening an LLP is a matter of one day and a few hours spent at a computer with an EDS. For foreigners, even from EAEU countries, it is a full-fledged business trip lasting at least one and a half weeks (or several trips of a few days each), involving the sequential completion of all stages.

Legal Basis: Property Rights and Migration Status

The Kazakhstani legal system does not create barriers for foreign capital—a citizen of any state can be the owner of a local company. Moreover, the country's official policy is aimed at attracting foreign investment. However, the main condition for exercising this right is impeccable compliance with migration legislation. Having a foreign passport and a financial "cushion" is not enough: a legal residence status that grants the right to engage in entrepreneurial activity is required.

The Point of No Return: What Fundamentally Changed Since May 28, 2024

This date marked the tightening of rules for foreign investors. Amendments to the Law "On Population Migration" affected Article 40, establishing a clear prohibition. In the updated version, the norm reads as follows:

Foreigners are prohibited from establishing legal entities and joining the composition of participants in commercial organizations if they:

• do not have an entry visa of the appropriate category;
• have not obtained a temporary residence permit (TRP) with the status of a business immigrant.

The only loophole intended by the legislator is the foreigner having a valid residence permit or a stateless person certificate.

The Investor's Path: Two Scenarios Depending on Citizenship

The updated rules differentiate the approach to citizens depending on their origin. Let's consider both options.

Vector 1. For EAEU Residents (Russian Federation, Republic of Belarus, other member states)
Citizens of the Union enjoy preferences in the form of visa-free travel and a simplified stay regime. But these bonuses are not enough to register a company. To legally establish an LLP, a TRP is required, and it must be strictly formalized under the "business immigration" category.
It's important to understand: staying in the status of a tourist or a business traveler does not provide a legal basis for establishing a firm. A temporary residence permit is an official confirmation that a foreigner is a full-fledged participant in economic activity aimed at long-term stay in the republic, not a transit passenger.

Vector 2. For citizens of third countries (states from far abroad)
Entrepreneurs from the USA, European Union countries, China, and other states not part of the EAEU follow a different path, although the ultimate goal is the same—legalization of stay.
They need to apply for a business visa of category C5. This type of visa is intended exclusively for business purposes and investment activity. It is C5 that serves as the legal basis for including a foreigner in the composition of founders or participants of a Kazakhstani LLP.

Vector 3: When the Founder is a Foreign Company.
We have considered options where a business in Kazakhstan is opened by a foreign individual. But there is another, equally common scenario: a foreign legal entity acts as the founder. Subsidiary structures, holdings, corporate branches—this is the norm in international business.

Briefly, the main point: A C5 visa or TRP is truly not needed.
Let's dot the i's right away. A foreign legal entity indeed does not need to obtain a C5 visa or TRP. The issue is not that it is "cunning" or trying to "circumvent" anything. The issue is that a legal entity, by definition, has no passport, no fact of crossing the border, and no residence status. It does not enter the country and does not reside there. It simply exists as a record in the register of another country.
Therefore, when we say "a company establishes an LLP," we are talking about a corporate, not a migratory, action. There is no circumvention of the law here—it's just that the law is designed to regulate the behavior of people, not abstract legal constructs.

So, what's the point?
In actual management, not in the formal founder
The main question that concerns regulators and law enforcement agencies is not "who is written down as the founder?", but "who actually manages the business here?"
If a foreign company registers an LLP, but all the affairs are managed by a real person (for example, the owner of that same foreign company), then the migration rules do not disappear anywhere for this person.

• Does he come to Kazakhstan and sit in the office? Therefore, he must have a legal status.
• Does he move around the country and sign contracts on behalf of the LLP? Therefore, he is conducting activities.
• Does he stand behind the director in Almaty and give him instructions? This also falls into the area of attention.

The founder-legal entity is just the "cap" of the document. But the "legs" that walk on Kazakhstani soil and drive the business must be in order.

Economic Expediency: Why is a founder-legal entity needed?
If we set aside the migration issue, the main thing remains: why complicate the structure and own the company not directly, but through another legal entity? There are at least three reasonable reasons for this, and none of them are related to an attempt to circumvent the visa regime.

Reason 1. Asset protection (holding structuring)
In international business, it is customary to separate risks. If you have a trading company, a real estate holding company, and an investment fund, keeping them in one basket is foolish. Each has its own separate "shell" in the form of a distinct foreign legal entity, so that problems with one asset do not drag down the others.

Reason 2. Tax optimization and profit repatriation
Many countries have double taxation avoidance agreements with Kazakhstan. Paying dividends from an LLP to a Dutch or Cypriot company may be more beneficial than paying directly to a Russian individual. This is not an avoidance of migration control, but a matter of corporate efficiency.

Reason 3. Institutional investors
If funds or large partners enter the business, they never enter as individuals. They enter as corporations. This is a requirement of their internal security and reporting.

Conclusion: Rules of the game for a corporate founder
For a structure with a foreign legal entity to work cleanly and transparently, two things must be remembered:

• The legal entity itself does not need a visa. The law does not require this, because it's impossible. Feel free to register the LLP.
• The people who manage this LLP must have status. If the director is a foreigner, then he must have a TRP or a C5 visa (by the way, if this director is a citizen of an EAEU country, then he needs neither a TRP nor a visa). If the beneficiary personally handles affairs in Kazakhstan, he must have legal status.

Using a foreign company as a founder is a normal, civilized way of doing business. But it is not a magic wand that abolishes migration obligations for living people. Legal management and economic logic—these are the two whales that form the basis for safe work in Kazakhstan through corporate structures.

In accordance with the "Rules for Granting Temporary Residence Permits in the Republic of Kazakhstan to Foreigners and Stateless Persons," approved by Order of the Ministry of Internal Affairs of the Republic of Kazakhstan No. 992 dated December 4, 2015, the acceptance of documents and the issue of the result of the state service for all subtypes are carried out through the State Corporation "Government for Citizens" or the web portal of the "electronic government."

A temporary residence permit (hereinafter – TRP) is issued to business immigrants arriving from states with which the Republic of Kazakhstan has ratified international treaties on a visa-free entry and stay regime (Azerbaijan, Armenia, Belarus, Kyrgyzstan, Russia, Tajikistan, and Uzbekistan).

To obtain an initial TRP for the purpose of "business immigrant," a foreign citizen must be of legal age and provide the following package of documents:

1. Application form.
2. Identity document of the foreigner or stateless person from a country with which visa-free stay agreements have been ratified.
3. Medical insurance - insurance covering emergency primary health care and specialized medical care in inpatient settings, subject to the conditions stipulated in the parties' agreement and meeting the minimum requirements established by the legislation of the Republic of Kazakhstan. Except for citizens of the Eurasian Economic Union countries.
4. Certificate of undergoing fingerprint registration.
5. Medical certificate confirming the absence (or presence) of diseases that hinder employment activity (medical form 028/u).
6. A document issued by the competent authority of the country of citizenship and/or permanent residence regarding the presence or absence of a criminal record and whether there is a court-imposed prohibition on engaging in entrepreneurial activity.

When obtaining an initial TRP for the "business immigrant" purpose, the service recipient is the individual who provided the business immigrant with a place of residence. The period for providing the state service is 1 (one) working day. The TRP is issued for a period of up to one year, with the possibility of annual extension for up to 3 years.

For citizens of states not belonging to the Eurasian Economic Union, the path to their own business in Kazakhstan begins not with company registration, but with obtaining a special permit document. This document is a category C5 visa. Without it, it is legally impossible to become a founder of a Kazakhstani LLP.
It is important to understand: a C5 visa is not a simple business visa that can be obtained quickly at the airport. It is a migration status that requires preliminary preparation, a collection of documents, and a clear understanding of a two-stage procedure.

Legal Nature of the C5 Visa

The C5 visa belongs to the category of immigration visas. It is issued to foreigners for one sole purpose—to give them the opportunity, as business owners, to become full-fledged participants in Kazakhstan's economic life. In very simple terms, C5 allows a foreigner to do three things:

1. Enter the country with the intention of establishing or purchasing a company.
2. Undergo the registration procedure as a founder (participant) of an LLP.
3. Legally reside in Kazakhstan while managing their own enterprise.

Who does NOT need a C5 Visa
It is important to immediately identify the categories of people to whom the C5 rules do not apply:

• Citizens of EAEU countries (Russia, Belarus, etc.). For them, there is a similar mechanism, but it is called a "temporary residence permit (TRP) with the status of a business immigrant."
• Foreign legal entities. A company cannot obtain a visa. If the founder of an LLP is a foreign corporation, it is assigned a BIN (Business Identification Number), and visa issues are handled separately for its managers.
• Persons opening a branch or representative office. Here, a different procedure of accreditation applies.

Two-Stage System: How the C5 Visa Works
The system for obtaining a C5 visa is structured so that the investor has a clear path: from intention to a legally operating business. This path consists of two mandatory stages.

Stage 1. Initial (single-entry) visa — the "entry ticket visa"
This is your entry document. Validity period: up to 90 calendar days.
What's the point: At this stage, you are not yet a founder. The state gives you a temporary status to do the following:

• Come to Kazakhstan in person;
• Gather the missing documents;
• Submit an application for LLP registration;
• Open a bank account (optional).

Critically important: Within these 90 days, you must perform a legal action—either register a new LLP in your name or officially enter the composition of participants of an existing company. If you do not do this, the visa expires and legalization on this basis becomes impossible.

Stage 2. Subsequent (multiple-entry) visa — the "resident visa"
After your participation in the LLP is recorded in the state registers, you gain the right to extend your status.
Validity period: up to 2 years.
What changes:

• The visa becomes multiple-entry. You can freely enter and leave the country.
• You gain the right to permanently reside in Kazakhstan for the entire duration of the visa (with the possibility of subsequent extension).
• Your status is now tied not to an intention, but to a real asset—the company you own.

Geography of Obtaining: Where and When

International investors often get confused about exactly where to go through the procedure. The rule is simple: the initial visa is obtained abroad, the subsequent one—inside the country.

Where to get the initial C5 visa?
The initial visa is not issued at Kazakhstani airports and is not processed at the local migration service. To obtain it, you need to contact the diplomatic missions of the Republic of Kazakhstan abroad:

• Embassies of the Republic of Kazakhstan;
• Consulates (Consulates General) of the Republic of Kazakhstan.

A complete list with contacts of foreign institutions is available on the egov.kz portal.

Mechanism for obtaining the initial visa
The procedure looks like a chain consisting of three links:

1. Link 1 (Kazakhstan). The host party—this could be a law firm, a future partner, or the investment object itself—sends documents to the territorial divisions of the Ministry of Internal Affairs of the Republic of Kazakhstan to approve the invitation.
2. Link 2 (Kazakhstan → abroad). The approved invitation is sent to the consulate or embassy of the Republic of Kazakhstan abroad, at the investor's place of residence.
3. Link 3 (abroad). The investor applies to this consulate with a package of documents, receives the visa, and enters Kazakhstan.

Where to extend the visa (obtain the 2-year one)?
The extension procedure takes place within Kazakhstan. The initiator is the local executive bodies - akimats of cities of republican significance (Astana, Almaty, Shymkent) or regions. The foreigner submits a written application to the akimat , confirms his founder status, and on this basis, the extension mechanism is activated.

Documentary Portrait of the Applicant: Current Requirements for 2026

The package of documents for obtaining a C5 visa is not a static list. It can change. At the beginning of 2026, one set of requirements is in effect, but amendments are expected by the middle of the year. Let's consider both options.

Current list (first half of 2026)
To apply for an initial C5 visa at a consulate, you will need:

1. Foreign passport. The validity period must cover the requested visa period (a margin of at least 6 months is recommended).
2. Medical insurance. A policy valid throughout Kazakhstan and covering the entire period of stay.
3. Certificate of no criminal record. The most complex document from a bureaucratic standpoint. Issued by the authorized body of the country of citizenship or permanent residence.
4. Certificate of absence of administrative prohibitions on conducting entrepreneurial activity.

• Extremely important nuance: If the issuing country is a party to the Hague Convention, the document must be apostilled. If the country is not a party to the convention, a consular legalization procedure will be required. A certificate without an apostille or legalization is considered invalid.

Planned changes (forecast for mid-2026)
Currently, a draft amendment to the joint order of the Ministry of Foreign Affairs and the Ministry of Internal Affairs is under consideration. It is expected that the list may be expanded with the following positions:

• Medical certificate on health status. Confirming the absence of diseases included in the list of socially dangerous diseases and diseases that hinder the implementation of labor/entrepreneurial activities. Essentially , an analogue of a medical commission .
• Extended information on criminal record. It may be necessary to confirm not only the presence/absence of a criminal record but also the absence of a court prohibition on engaging in entrepreneurial activity.

If your visa application is planned for the second half of 2026, it is recommended to monitor these changes.

Myths and Misconceptions about the C5 Visa

Several persistent myths have formed around business immigration to Kazakhstan. Let's analyze the most common ones.

Myth 1. "You can enter on a tourist visa, open a company, and then change your status."
Reality: This is a direct violation of migration legislation. Business immigrant status must be obtained before registering the company, not after. Attempting to establish an LLP while on a tourist regime risks refusal of registration and deportation.

Myth 2. "To open an LLP, you must come in person."
Reality: No. After obtaining the initial C5 visa (or even before, if a power of attorney is issued), your representative in Kazakhstan can register the company. Personal presence is only required for applying for the visa and, possibly, for opening a bank account if the bank requires a physical visit.

Myth 3. "If I open a company, my visa is automatically extended."
Reality: There is no automatism. Extension is a separate procedure that requires applying to the akimat and confirming the company's existence and your participation in it.

Myth 4. "With a C5 visa, I can work in any company."
Reality: The C5 visa is tied to the status of a founder. It grants the right to manage your own company but does not permit working for another employer. For hired employment, a separate permit or a different visa category is required.

Step-by-Step Action Algorithm (Check-list)
To avoid confusion in the procedure, use this checklist:

1. Choose a host party. Find a law firm or partner in Kazakhstan that will act as the host party and approve the invitation.
2. Approve the invitation. The host party submits documents to the Ministry of Internal Affairs of the Republic of Kazakhstan. Waits for approval .
3. Prepare personal documents. Obtain a foreign passport, a certificate of no criminal record, order an apostille (if necessary), and arrange medical insurance.
4. Apply to the consulate. Go to the embassy or consulate of the Republic of Kazakhstan in your country with the approved invitation and personal documents.
5. Obtain the initial visa. You will be issued a single-entry visa for 90 days.
6. Enter Kazakhstan and register. Within 90 days (in person or through a representative), register the LLP or join the participants.
7. Apply for extension. After receiving the registration documents, apply to the akimat to obtain a 2-year multiple-entry visa.
8. Obtain the 2-year visa. From this moment on, you are a legal business resident of Kazakhstan.

For citizens of states that are not members of the Eurasian Economic Union, the mechanism for legalizing labor activity in Kazakhstan looks fundamentally different.

Here, the classic scheme works in full: quota + permit for the employer + C3 visa for the employee.

1. Quota and Permit for the Employer: The First Stage

Before inviting a specialist from outside the EAEU, a Kazakhstani company is obliged to go through a permitting procedure.
The employer must "reserve" the right to hire a foreigner within the quota for attracting foreign labor, approved by the Government. Essentially, this is a state filter that:

• limits the mass influx of foreign labor;
• protects the interests of local candidates;
• forces the employer to justify why a Kazakhstani was not found for the vacancy.

Only after receiving a positive decision from the local executive body can the company legally formalize labor relations with a foreigner.

Exceptions Outside the Quota: Cases Where a Permit is Not Required
However, there are exceptions to every rule. In a number of cases, the employer is exempt from the obligation to obtain a permit to attract foreign labor and may ignore the quota. This is called the "outside quota" regime. It applies to the following categories of specialists:

• First heads of branches and representative offices. If a foreigner manages a branch or representative office of a foreign legal entity accredited in Kazakhstan, hiring them does not require permitting procedures. Here, the status of top manager acts as an automatic permit.
• Employees of the AIFC (Astana International Financial Center) and Astana Hub. Residents of the Astana International Financial Center and participants of the Astana Hub technopark operate in a special legal environment. Attracting foreign personnel to these structures is carried out under simplified rules, regardless of general state quotas.
• Heads of companies with 100% foreign participation and their deputies. If a Kazakhstani legal entity is wholly owned by foreign proprietors, its director and deputy directors also fall into the "outside quota" category. The legislator's logic is simple: a business owner has the right to determine who manages their assets.
• Categories of foreign citizens and stateless persons who carry out their labor function on the territory of the Republic of Kazakhstan through an intra-corporate transfer (personnel rotation) within the international structure of the employer.
• Employees of companies participating in the FEZ with projects exceeding 1 million MCI, and employees of contractors, subcontractors, and service providers engaged by such participants to carry out construction and installation works on the FEZ territory (the benefit applies during the period of work and up to 1 year after the facility is commissioned). The categories and number of such specialists are approved in the manner determined by a joint decision of an interdepartmental commission (authorized employment body + interested state bodies) together with the body regulating the sphere of SEZs and industrial zones.
• In investor companies that have concluded investment contracts for the implementation of priority projects with the Republic of Kazakhstan; in organizations that such investors (or their contractors) engage as a general contractor, contractor, subcontractor, or service provider in the field of architecture, urban planning, construction, design, exploration, and engineering. The benefit applies until one year after the facility is commissioned and applies to managers, specialists with higher education, and qualified workers. The specific list of professions and the number of such employees are determined directly in the investment contract.
• Foreigners who entered the Republic of Kazakhstan for the purpose of independent job seeking and subsequent employment in professions included in the list of most demanded professions in priority sectors of the economy or specific types of activities.
• Persons with the status of permanent residents on the territory of the Republic of Kazakhstan in accordance with the legislation on population migration.

3. C3 Visa: The Individual Key for the Foreigner
Now for the most important thing – the entry document. Regardless of whether the employer has received a permit within the quota or used the right to an exception, the foreigner themselves is obliged to obtain a work visa of category C3.This is not just a formality, but the main condition for legal border crossing and subsequent employment. A C3 visa is issued by Kazakhstan's consular offices abroad based on a package of documents confirming labor relations (permit to attract foreign labor, employment contract, or employer's guarantee letter).

Many entrepreneurs ask: can the head of a company manage the business while located outside Kazakhstan? The answer is yes – the legislation of the Republic of Kazakhstan allows for this form of employment. However, the successful implementation of this format requires not only formalizing labor relations but also understanding the legal nuances related to the location of the legal entity. Let's consider a comprehensive approach to organizing a director's remote work, taking into account current norms and upcoming changes in 2026.

Legislative Framework: When is a Director a "Remote Employee"?

The basis for a manager's legal work from abroad is Article 138 of the Labor Code of the Republic of Kazakhstan, which regulates remote employment. According to the Code, this is the performance of labor functions outside a stationary office using information and communication technologies. This regime imposes certain obligations on both parties :

• For the employer-company: providing the employees with the necessary means of communication and reimbursing the costs of their use.
• For the director: when using personal equipment and communication channels, the issue of compensation is resolved individually and fixed in an additional agreement.
• Working time recording: a fixed regime is established for the remote employee, and the mechanism for monitoring its compliance is mandatory recorded in the text of the employment contract.

Key Clauses of the Employment Contract with a "Remote" Director
To minimize questions from regulatory authorities, the contract must detail the following:

1. Specific location: The exact locality and country where the director is physically present.
2. Residence address (permanent).
3. Registration address (if it does not coincide with the actual residence).

Hidden Risk: Conflict with the Legal Entity's Location

At first glance, everything is simple. However, a significant contradiction arises here. According to paragraph 1 of Article 39 of the Civil Code of the Republic of Kazakhstan, the location of a company is determined by the location of its permanently functioning executive body – ie, the director. If the head permanently resides abroad, there is a risk of recognizing the LLP's legal address as fictitious. The consequences range from a warning to forced liquidation or removal from the VAT register.

How to Legally Reconcile the Requirements of the Two Codes?

Step 1. Delegation of Authority Within the Country (The Key Element of Protection)
The most reliable way to comply with the requirements of the Civil Code is to ensure the physical presence of an authorized representative of the management at the legal address. This can be done in two ways:

• Appoint an acting director for the period of the main head's long absence, with mandatory notification to state authorities.
• Issue a notarized power of attorney to a deputy or other employee permanently present in Kazakhstan. It is important to include in the power of the attorney the right to sign financial documents and represent the company's interests in all instances. Formally, the management body (director) is abroad, but the functions of its permanently functioning representative are carried out through an authorized person in the Republic of Kazakhstan.

Step 2. Formalization as Long-Term Business Trips
The legislation does not limit the duration of business trips. The director's presence abroad can be legalized as an indefinite or long-term business trip with a clearly stated business purpose (eg, developing an export direction). In this case, the manager's absence from the legal address will be documented and justified.

Step 3. Ensuring Communication and Access to Documentation
To pass inspections smoothly, it is important to organize the company's "digital presence":

• Correspondence: The person appointed in Step 1 must physically receive all incoming mail at the legal address. Judicial practice is based on the fact that a letter sent to a registered address is considered received regardless of whether the addressee is present there.
• Communication: During an inspection, it can be demonstrated that the director is always in contact (via video conferencing), and the originals of documents and the seal are stored in the office with the trusted person.

Step 4. Trips to Kazakhstan and Tax Accounting
Periodic visits of the director to the Republic of Kazakhstan should be formalized as business trips (return from one trip or start of a new one, within the country). Expenses for such trips (flights, accommodation, transfers) can be attributed to deductions in accordance with paragraph 1 of Article 100 of the Tax Code of the Republic of Kazakhstan, if they are directly related to activities aimed at generating income.

New Realities of 2026: Tightening Requirements for Legal Address
From April 2026, significant changes come into force that will make a "paper" address impossible:

• Address verification: When registering and re-registering legal entities, the address must be confirmed by the consent of the premises owner and undergo automatic verification through integration with the address register.
• Personal presence: In a number of cases, registration actions will require the personal presence of the founder.

These innovations multiply the importance of Step 1 – the presence of a real office and an authorized representative at the registered address becomes a mandatory condition.

Final Action Algorithm
It is impossible to completely eliminate the risk by leaving the director abroad without any support inside the country. But creating a legal alternative minimizes this risk as much as possible:

1. Appoint a responsible person in Kazakhstan and issue them a power of attorney with broad authority.
2. Formalize the director's presence abroad as a long-term business trip with a justified purpose.
3. Specify the remote nature of the work in the employment contract, including the place of duty performance and a special work regime.
4. Organize the physical presence of the office: Ensure that there is a person responsible for correspondence at the legal address and that the address itself is documented (especially on the eve of 2026).

When these conditions are met, the formal requirements of the law are fulfilled, and the scheme for remotely managing the company from abroad becomes transparent and protected.

Corporate Income Tax (CIT) is one of the main tax obligations for businesses in Kazakhstan levied on legal entities.

Tax Rate
For most taxpayers, a single CIT rate of 20% is established.

Object of Taxation
The objects for calculating CIT are the following types of income:

1. Aggregate taxable income: Represents the difference between all income received and the amount of expenses allowed for deduction in accordance with the Tax Code (essentially, net profit).
2. Income at the source of payment: Certain types of receipts such as dividends, interest, and royalties, if they are accrued by a resident of Kazakhstan.
3. Profit of permanent establishments: Income received by branches or representative offices of foreign companies (non-residents) from activities in Kazakhstan.

Who is Obliged to Pay

Taxpayers are recognized as:

• Domestic companies: All legal entities-residents of the Republic of Kazakhstan. Exceptions are made only for government institutions and state secondary education organizations.
• Foreign business: Legal entities-non-residents that either carry out activities in the country through a permanent establishment (branch) or receive income from Kazakhstani sources.

Expansion of the Tax Base
Current tax legislation has expanded the list of incomes taken into account when calculating CIT. Now it also includes:

• The aggregate profit of controlled foreign companies (CFCs);
• The financial result (profit) of permanent establishments of such CFCs, calculated according to Kazakhstani tax accounting rules.

Thus, CIT at a 20% rate in the Republic of Kazakhstan covers a wide range of taxpayers and income types. It is important to understand that the tax base today includes not only standard profit from sales but also the results of activities of controlled structures abroad, which requires special attention during tax planning.

With the beginning of 2026, Kazakhstan's tax system transitioned to updated rules. The new Code reduced the number of special regimes, leaving only three options for different categories of taxpayers:

• A separate procedure was introduced for self-employed citizens , replacing the previously existing patents and mobile services.
• For entrepreneurs and companies, the simplified reporting format (" simplified declaration ") was retained, absorbing the features of the former simplified system, fixed deduction, and retail tax.
• A special regime is provided for agricultural workers and farm owners, which replaced the single land tax.

The transition to the new conditions was gradual. Throughout January and February of 2026, those who previously used special regimes could determine their subsequent choice. Those who did not meet this deadline by March 1st had their status automatically changed by the tax authorities, transferring them to the general taxation framework. In this case, the transition date is retroactively considered January 1, 2026.

Let's take a closer look at each of the three available options.

The tax regime based on a simplified declaration is aimed at entrepreneurs and companies who want to spend less time on reporting but at the same time maintain freedom in managing their finances. In 2026, this mechanism absorbed the best features of three previous systems: the standard simplified system, fixed deduction, and retail tax.

Who can work under this regime
Unlike the format for self-employed individuals, the simplified declaration is accessible to a wide range of people. It can be used by both Sole Proprietors and companies registered in Kazakhstan.
The law imposes only two main requirements on applicants:

1. Annual income must not exceed 600,000 monthly calculation indices (MCI). Considering the value of the MCI in 2026 (4,325 tenge), the upper limit is approximately 2.6 billion tenge.
2. The type of activity must not be included in the list prohibited by the Government.

Additionally, the simplified system is closed to the following organizations:

• companies where more than a quarter of the charter capital belongs to other legal entities;
• organizations whose founder simultaneously holds a share in another firm under the special regime;
• legal entities whose founders themselves are under the special regime;
• individuals and Sole Proprietors who are subsidiary founders of a company under the special regime;
• non-commercial structures;
• residents of special economic zones and participants of "Astana Hub";
• taxpayers operating under joint activity agreements.

*There are no limits on the number of hired employees - you can hire as many people as needed.

Tax Rates and Calculation Procedure

The main financial parameter of the regime is a single rate of 4% of all revenue received.
At the same time, local maslikhats have been given the right to vary this indicator within half of the base value. Depending on the region and field of activity, the rate can range from 2% to 6%.
Reporting to the tax authorities is submitted twice a year — for each half-year.

Important features to consider:

• Payment of social tax is not required.
• Companies under this regime are not recognized as VAT payers. An exception is made only for two cases: when importing goods from abroad and when purchasing services from foreign firms.
• If annual income exceeds 24,000 MCI (approximately 104 million tenge), the taxable base can be reduced by the amount of actual expenses for employee salaries.

Additional Benefits
The law provides several pleasant bonuses for those working under the simplified system. For example, with annual income up to 135,000 MCI (about 550 million tenge), a business is exempt from the obligation to maintain full-fledged accounting. This significantly simplifies the life of small companies.
Furthermore, as mentioned above, upon exceeding a certain income threshold, the taxable base can be adjusted using the wage fund. This makes the regime especially convenient for enterprises with a large staff.

What exactly is included in taxable income
Income calculated on an accrual basis is subject to taxation. These include:

• money from the sale of goods, performance of works, and provision of services (including rental payments and royalties);
• amounts of written-off debt;
• funds received during the assignment of the right of claim;
• fines, penalties, and other sanctions recognized by the debtor;
• proceeds from the state budget intended to cover expenses;
• surplus valuables discovered during inventory;
• property received free of charge;
• reimbursement of expenses from tenants.

Income from joint activities is not included and is taxed in the general manner.

The Main Restriction to Know

Starting from 2026, a rule applies that can significantly affect the choice of regime for businesses working with large partners. Companies on a simplified declaration cannot issue electronic invoices with VAT.
Because of this, their counterparties, especially those operating under the general regime, lose the ability to include such expenses in deductions when calculating income tax. For large businesses and companies focused on B2B, cooperation with those on the simplified system becomes ineffective. Therefore, this regime is ideal for those working directly with end consumers or other benefits.
Moreover, the law directly prohibits payers under the general regime from deducting expenses for the purchase of goods or services from firms under the simplified system. This is done to prevent artificial inflation of expenses.

How the Transition Period Went
For those who used the simplified system, fixed deduction, or retail tax in 2025, a special period was set for making a choice. It lasted from January 1 to February 28, 2026.
To retain the preferential status, it was necessary to submit a notification to the tax authority. Those who failed to do so by March 1 were automatically transferred to the general regime, with the transition date retroactively considered January 1, 2026.

Conclusion: Who Suits This Regime
In 2026, the simplified declaration is a convenient tool for small and medium businesses, allowing them to save time on reporting and reduce tax payments. The 4% rate (with possible adjustment by regions), the absence of social tax and VAT, as well as the ability to reduce the base by the amount of salaries, make the regime attractive for many industries.
However, the restriction on working with VAT requires careful consideration when choosing clients and partners. If your business is focused on large companies under the general regime, the simplified system may cause problems. For everyone else, this is one of the most convenient and effective ways of doing business in Kazakhstan.

From January 1, 2026, an updated Tax Code comes into force in the Republic of Kazakhstan, introducing fundamental amendments to the value-added tax system.

The previously existing 12% rate will be replaced by 16% (Article 503 of the Tax Code of the Republic of Kazakhstan). This decision is aimed at diversifying republican budget revenues and reducing dependence on oil and gas revenues. According to the Ministry of Finance's estimates, annual additional tax revenues could amount to 4–5 trillion tenge.

Differentiated reduced rates are introduced
For socially significant sectors, reduced VAT rates are established:

• 5% — from January 1, 2026,
• 10% — from January 1, 2027.

The reduced rate applies to turnover for:

• the sale and import of:
• medicinal products (except for positions specified in Articles 474 and 479 of the Tax Code);
• medical devices and their components;
• technical auxiliary (compensatory) means for disabled people;
• the provision of medical services, including comprehensive services, provided there is a license for medical activity.
• Also, a 10% rate applies to turnover from the sale of domestic periodical printed publications.

Exemption from VAT: What Changes?
From 2026, the sale and import of medicines, as well as the provision of medical services within the framework of the Guaranteed Volume of Free Medical Care (GMFMC), Compulsory Social Medical Insurance (CSMI), and during the treatment of rare and socially significant diseases (according to the list approved by the Government of the Republic of Kazakhstan), are exempt from VAT.

Important Nuance:
From January 1, 2026, the benefit for exemption from VAT when selling or leasing residential premises is canceled. Such operations will now be subject to taxation at a rate of 16%.

Who is Obliged to be a VAT Payer?
The following are subject to mandatory registration:

• Legal entities and individuals with an annual turnover from sales ≥ 10,000 MCI (as of January 1, 2026 — 43.25 million tenge);
• All importers of goods into the territory of the Republic of Kazakhstan;
• Conditionally registered persons (eg, by decision of the tax authority).

The following are not subject to registration:

• government institutions;
• structural divisions of legal entities;
• persons engaged in private practice;
• taxpayers under special regimes (including the simplified declaration);
• individuals not registered as Sole Proprietors.

Changes in Reporting

• Form 300.00 can now only be submitted between the 15th of the first month and the 15th of the second month following the reporting period. Submission before the 15th is prohibited.
• The requirement to submit registers of issued and received invoices has been abolished.

Expansion of the List of Non-Taxable Turnovers
From 2026, the following have been added to non-taxable turnovers (Article 450 of the Tax Code):

• activities in the field of gambling business;
• operations within the framework of special tax regimes;
• lottery activities.

New Operations Exempt from VAT
The following have been included in the list of exemptions:

• operation and management of concession facilities of exceptional importance using the "availability payment";
• receipt of funds for waste disposal by operators of extended producer responsibility;
• financing of enterprises producing environmentally friendly cars (including electric vehicles) and their components;
• sale of books in domestic publishing and services for their publication;
• conducting archaeological work.

Removed from benefits:

• veterinary goods and services;
• sanitary-epidemiological services of state bodies;
• IT services for data processing on maps and electronic money;
• sale of goods in the SEZ "Astana – new city" (previously exempt under certain conditions);
• and a number of other operations previously considered preferential.

The Transitional Period Issue: Balances as of January 1, 2026
The situation with goods remaining in the warehouse on January 1, 2026 requires special attention:

• Input VAT on them was accounted for at the old rate — 12%;
• But when selling them in 2026, VAT will be calculated at the new rate — 16%.

The 4% difference is not subject to compensation and is not taken into account. This creates an additional tax burden for businesses, as the legislation does not provide for recalculating balances. Companies will be forced to either include this difference in the price or bear the costs themselves.

Where Does the Tax Life of a GETR Company Begin?

Before delving into deadlines, it's worth recalling the main tax parameters.

• Corporate Income Tax (CIT) is 20% of profit for most companies. Exceptions are made for banks and gambling businesses — they pay 25%, and organizations working in the social sphere can count on a preferential rate of 5%.
• Value Added Tax (VAT) in Kazakhstan is traditionally maintained at 16%.

However, there has been a significant change regarding the mandatory registration threshold: now companies with a turnover starting from 10,000 monthly calculation indices (MCI) must register for VAT. In tenge terms at the 2026 rate, this amounts to 43,250,000 tenge. Many entrepreneurs who previously could avoid VAT will now become their payers and bear the additional reporting burden.

The Main Annual Report of the Company

The most important document for any legal entity is the Corporate Income Tax declaration, known in the tax environment as Form 100.00. This is a comprehensive report where all business revenues and expenses for the past year are recorded, net profit is derived, and the amount of tax due to the state is calculated.
The law establishes a specific deadline: March 31 of the year following the reporting year. That is, companies summarized the results for 2025 by March 31, 2026, and reports for 2026 must be submitted no later than March 31, 2027. The tax itself is transferred to the budget a little later — by April 10.
For large businesses with a turnover exceeding 600,000 MCI (approximately 2.6 billion tenge in current money), the rule on advance payments applies. They are forced to transfer part of the future tax monthly, by the 25th.

Payroll Taxes: Quarterly History
Every operating LLP pays income to people — whether it's the salaries of staff employees or remuneration to attracted specialists. In this case, the company becomes a tax agent and is obliged to report under Form 200.00, which combines individual income tax and social tax.
Reporting for these taxes is quarterly. The deadline for submission is the 15th of the second month following the end of the quarter. On the 2026 calendar, this looks like this:

• for January–March, you must report by May 15;
• for April–June — by August 15;
• for July–September — by November 15;
• for October–December — by February 15 of the following year.

VAT: New Rules and Old Deadlines

For companies registered as value-added tax payers, a declaration under Form 300.00 is mandatory. The submission deadlines coincide with the previous report: May 15, August 15, November 15, and February 15. But there is one nuance — from 2026, the declaration can be submitted no earlier than the 15th of the month following the quarter, but no later than the 15th of the second month.
The tax itself must be paid by the 25th of the second month following the reporting quarter. For example, VAT for the first quarter of 2026 is transferred by May 25.
Technically, the process has also become more complicated. Before sending the declaration, the payer must log into the information system for electronic invoices and mark the VAT amounts they wish to account for. At the same time, a new version of Form 300.00 is being developed, which should simplify the refund of overpaid tax under Article 127 of the Code.

A Single Declaration Instead of Three: A Revolution in Property Taxes

One of the most noticeable simplifications in 2026 is the consolidation of three taxes into one form. Previously, companies reported separately for property tax, separately for land tax, and separately for vehicle tax, also submitting interim calculations for current payments. Now all this is gone.
Instead of scattered papers, a single form 700.00 is introduced. It must be submitted once a year, by March 31. Taxes must be paid by April 10 of the following year.
But there is an important detail regarding the actual property tax here. If its annual amount is less than 300 MCI (about 1.3 million tenge), you can relax and pay the entire amount at once in the spring. If the tax is higher, you will have to pay advances quarterly: by February 25, May 25, August 25, and November 25.
There are no advances for vehicle and land tax — only the annual report as part of the single declaration.

Reports for Special Cases

There are situations where a regular LLP under the GETR may need additional reporting.

• If a company imports goods from EAEU countries, for example from Russia or Belarus, it is obliged to submit an application for import and payment of indirect taxes under Form 328.00. This must be done monthly, by the 20th.
• For those who produce or sell alcohol, tobacco, or other excisable goods, a monthly excise declaration (Form 400.00) must be submitted by the 15th.

How Not to Miss Deadlines
For 2026 to pass without fines and blocked accounts, it is enough for the LLP head to remember a few key dates.

• By May 15, August 15, November 15, and February 15, you need to submit quarterly declarations for payroll taxes and VAT (if the company pays it).
• By May 25, August 25, November 25, and February 25 — transfer advances for VAT and large property tax.
• By March 31 of the following year — the annual finish line: profit declarations and the single property form.
• And finally, by April 10 — final payment of all annual taxes.

Today, all reports are submitted through the taxpayer's cabinet, so the director or accountant having a valid electronic signature is a mandatory condition for work. The updated tax calendar for 2026 is available on the website of the State Revenue Committee, and it's a good idea to check it throughout the year.

One of the key questions when registering a business is where the company will actually be located. In Kazakhstan, specific requirements are imposed on the address specified in the constituent documents. How consistently the founders approach the choice of registration address affects not only the successful opening of the firm but also its subsequent existence without claims from regulatory authorities.

What is Considered the Official Location of a Company?

The law defines the location of a limited liability partnership as the address where its permanently functioning management body is located. In simple terms, this should be a real office, premises, or other space where the organization is managed daily, where the director or accountant can be found, and where documents can be delivered or official letters sent.
By registering a company, the founders assume the obligation to ensure the existence of such an address and the possibility of contacting the organization at that address. This is not a formality; it is a basic condition for the normal functioning of a business within the legal field.

What is the Risk of Specifying an Incorrect Address?

The most severe consequence that can occur if the address turns out to be "fictitious" is the recognition of the company's registration as invalid. The law treats quite strictly cases where knowingly false information about the location is provided during the creation or re-registration of an LLP.

Why is this so important?
The state must have the ability to interact with the business: conduct tax audits, issue instructions, send notifications. If the organization cannot be found at the specified address, the entire control system fails. Therefore, the legislation provides mechanisms for detecting and suppressing such violations.

By What Signs is an Address Determined to be "Rubber" or Fictitious?

Regulatory authorities have specific criteria that allow them to suspect that something is wrong. Common signs of an incorrect address are as follows:

1. The first and most obvious signal is mass registration. If dozens or even hundreds of companies are registered at the same address, and the actual location of most of them cannot be determined, such an address automatically falls into a risk zone. No office, no employees, mail is returned, inspections cannot be conducted due to the absence of company representatives — all this indicates that the address is used only for "registration," not for actual work.
   
2. The second sign is forged documents for the premises. Sometimes founders provide fake lease agreements or guarantee letters without a real basis. When it turns out that the owner of the premises never leased it, or that the premises do not exist at all, the consequences for the company can be very severe.
3. And finally, the simplest but occurring case is specifying a non-existent address. This could be a typo, a mistake, or deliberate distortion, but the result is the same: the address cannot be physically confirmed, meaning the company has no actual location.

How to Avoid Problems?

The conclusion from all that has been said is simple: you need to approach the choice of a legal address with the utmost seriousness. You should not agree to dubious offers to "register" a company anywhere for the sake of savings or speed.

The best option is to conclude a formal lease or sublease agreement with the owner of the premises. If the company is just starting out and a full-fledged office is not yet needed, you can consider options for coworking spaces or specialized services that provide legal addresses for registration.
It is important to have real documents confirming the right to use the premises and that, if necessary, a company representative can actually be found at this address.By ensuring purity and transparency at this stage, you lay the foundation for long and peaceful work without the risk of sudden removal from the register or court proceedings over invalidating the registration.

Having an official address is not just a formal requirement when registering a business. Kazakhstan's legislation grants tax authorities the right to personally verify that a company actually exists at its declared location. And if an enterprise cannot be found during such a visit, the consequences can develop like a chain reaction — from a warning to complete liquidation.

Why Do Tax Authorities Look for Companies?

Tax authorities do not check the actual location of taxpayers out of idle curiosity. They have a specific list of grounds that oblige them to verify whether a company exists at the address specified in its documents.

1. The first and most common reason is the inability to deliver important documents. If a tax notification, instruction, audit report, or decision to restrict property disposal does not reach the recipient, this is a serious signal. The same happens when postal services return letters registered marked "addressee not found." This concerns notifications about audit results, demands for debt repayment, or calculations during the liquidation period.
2. A separate category is VAT payers. If a company works with value-added tax, the tax authority may visit it simply to confirm its existence. An exception is made only for those who have officially ceased activities or are in the bankruptcy stage.
3. Another reason is failure to comply with instructions. If a taxpayer ignores a notification to eliminate violations identified during a desk audit, the next step may be inspectors visiting the scene.
4. And finally, companies considered inactive also fall into the zone of attention. The tax authority must ensure that the sign of inactivity is confirmed by the organization's physical absence.

What Happens After the Visit?
The inspection result is formalized in an act. And if it is established that the company is not at its address, a consequences mechanism is triggered.

• The day after the act is drawn up, the tax authority enters the organization into a special list - the register of those not located at their legal address. This is a negative signal visible to banks, counterparties, and potential partners.
• For VAT payers, the procedure is more complex. They are sent an official notification requiring them to confirm their location. They are given 20 working days from the moment the notification is sent to do so. The company must personally visit the tax authority, provide a written explanation of why it was not present during the inspection, and attach supporting documents. Originals must be presented for comparison, and copies left with the inspector.

What is the Risk of Ignoring?

• If the company ignores the summons and fails to provide explanations, strict sanctions are applied. The tax authority gains the right to suspend all expenditure transactions on bank accounts. Simply put, the accounts are blocked, and the organization cannot spend money. If the company has no accounts, it is simply removed from the VAT register, which for many businesses is tantamount to ceasing operations.
• But that's not all. Besides blockages, the taxpayer may be held administratively liable. Article 466 of the Code of Administrative Offenses provides for a warning or a fine for absence at the legal address. The fine amount varies: for officials - from 5 to 30 MCI; for small business entities - from 10 to 30 MCI; for medium businesses - from 20 to 50 MCI; for large businesses - from 30 to 100 MCI. At the 2026 rate (4,325 tenge per MCI), these are significant amounts.

When Does it Lead to Liquidation?

• The most severe consequence is the forced closure of the company through court. The Civil Code grants this right if several conditions are met simultaneously. The organization is absent from its legal or actual address. There are no founders or officials with whom it is possible to work. And this situation has lasted for at least one year.
• If this set of signs is not present, the court is likely to refuse liquidation. The tax authority may apply other measures - fines, blockages, removal from registers. But when a company is abandoned, empty, and unwanted by anyone for over a year, the risk of losing registration becomes real.

How to Protect Yourself?
The conclusion is simple: the address specified during registration must be operational. Mail must arrive there, and there must be people who can receive notifications or let an inspector in. If the office is temporarily empty, you need to organize mail forwarding or at least hang a sign with contact information.In case of relocation, it is necessary to make timely changes to the constituent documents. Ignoring this rule may one day lead to the company simply not opening the door for a tax inspector, and the consequences will snowball — from a fine to complete liquidation.

In Kazakhstan, as in most countries with developed legal systems, the state establishes special control over certain areas of entrepreneurial activity. These are areas where private initiative directly intersects with issues of public safety, public health, the country's strategic interests, or the circulation of potentially dangerous goods.
The mechanism for such control is licensing. Obtaining official permission becomes a mandatory condition for operating in dozens of areas - from the quite familiar, like education or medicine, to highly specific ones related to arms trafficking or the use of atomic energy.

Groups of Licensed Activities

All types of activities are subject to licensing can be conditionally divided into several large blocks according to their sphere of influence and object of regulation.

Socially Significant and Humanitarian Spheres

This includes everything that directly affects the quality of life, health, and intellectual development of citizens. The state requires permits for the operation of educational institutions at any level - from kindergartens to universities. Medical and pharmaceutical practice is also impossible without a license: opening a clinic, pharmacy, or even a private doctor's office requires confirmation of qualifications and compliance with strict standards.
This group includes veterinary activities, the circulation of narcotic and psychotropic substances (strictly for permitted medical purposes), as well as work with toxic components. Forensic work, including psychiatric and narcological examinations, holds a special place - here, accuracy and adherence to procedures are crucial for fair justice.

Infrastructure, Construction, and Communications

Any intervention in physical space, whether building structures or laying networks, requires state control. Architectural activities, design, construction works, and urban planning are subject to licensing. Without appropriate permits, one cannot legally engage in engineering surveys or act as a general contractor.
Informatization, telecommunications, and communications are allocated to a separate block. Mobile operators, internet providers, television and radio broadcasters — all operate based on licenses. Close to this is the field of information security, including the development of data protection tools and encryption systems.

Raw Materials Sector and Industry

The Kazakhstani economy is traditionally strong in its raw materials orientation, and licensing plays a key role here. Mandatory permits are required for all stages of working with hydrocarbons: their extraction, processing, and transportation. This also applies to certain types of industrial production where technologies or materials that could impact the environment or safety are used.
A special regime is established for nuclear energy. Any operations related to fissile materials, from research reactors to waste disposal, are under the strict control of authorized bodies.

Special Technical Means and Weapons

This is perhaps the most closed block. The circulation of weapons, military equipment, explosives, and products based on them is subject to licensing. This also includes the development and production of special means for operational investigative activities. A separate direction is working with toxic components that can be used both in industry and for other purposes.

Circulation of Excisable Goods and Gambling Business

The production and sale of alcohol, tobacco products, and ethyl alcohol are impossible without a license. These industries are traditionally under the focus of fiscal authorities and require not only permits but also strict accounting of every unit of product.
Gambling business is also subject to licensing. Casinos, betting shops, and gaming machine halls can only operate with a special permit and in strictly defined territories.

Transport, Logistics, and Foreign Trade

Transportation is another broad area for licensing. Permits are required for freight and passenger transportation (especially international), and the activities of logistics operators and freight forwarders. Additionally, in certain regulated industries - for example, when exporting strategic raw materials or importing products are subject to special control - there are licensed export-import operations.

Unique Directions

The list also includes specific types of activities characteristic of Kazakhstan. For example, the use of outer space is licensed — this is due to the presence of the Baikonur Cosmodrome and the development of its own space program. Also, a permit is required for the production of state symbols: the coat of arms, flag, and anthem. This is done to prevent counterfeiting and ensure reference quality.
The activities of commodity exchanges are another licensed area. Organizers of trade where raw materials circulate must confirm their transparency and compliance with the strict requirements of the regulator.

Why Is All This Necessary?

If we try to formulate the single goal of all these requirements, it sounds like this: protection of public interests. Licensing allows the state to filter out unscrupulous or insufficiently qualified players in markets where mistakes or negligence can be too costly.
In areas related to life and health (medicine, education), a license confirms that specialists have the necessary training, and that premises and equipment meet standards. In industry and energy, the permitting procedure reduces the risks of man-made disasters. In the circulation of weapons and toxic substances, it prevents dangerous items from entering criminal circulation. And in the financial sector and exchanges, it protects depositors' and investors' money from fraudulent schemes.
for an entrepreneur, having a license is not just a bureaucratic formality, but an official recognition by the state of the right to operate in an area of high responsibility.

For a business operating as a limited liability partnership (LLP), the correct distribution of profits is not just a way to please the founders, but also a procedure that requires strict adherence to the legislative framework. Mistakes at this stage can lead to additional tax assessments and disputes over payments.

Basis for Payments: Reporting Period and Net Profit

The starting point for distributing dividends is the presence of net income. The legislation of the Republic of Kazakhstan allows for the distribution of profit found at the end of a quarter, half-year, or year. The main condition is that the financial results must be confirmed by official reporting approved by the company's owners.

Who Makes the Final Decision?

The function of profit distribution is assigned to the supreme management body - the general meeting of participants. This means that the director or hired management does not have the right to unilaterally dispose of the money intended for dividends.

• Collective Ownership: If the business has several co-owners, a meeting is held, and based on its results, minutes are drawn up. The document records agreement with the figures in the report and approves the amount to be paid.
• Sole Ownership: When the LLP has only one owner, the procedure is as simple as possible. It is sufficient for them to formalize a written decision of the sole participant. The law does not require holding a meeting "with oneself."

Principle of Calculating Amounts
By default, income is distributed according to the rule of proportionality. The payment amount is directly related to the participant's share in the charter capital. If one of the co-owners owns 40% of the company, they will receive exactly 40% of the amount the meeting decided to allocate for dividends.

Deadlines for Transferring Money

After the minutes (or decision) are signed, the company has a clearly established period to fulfill its obligations to the participants. Transferring dividends to accounts or providing them in another permitted manner must be carried out within 30 calendar days. Prolonging this process can lead to conflicts within the business and additional financial sanctions.

When Dividends Cannot Be Paid: The Main Prohibition

The law contains a strict restriction that cannot be circumvented. It is strictly forbidden to proceed with profit distribution if the partnership's charter capital has not been fully formed. In simple terms, until the founders have contributed 100% of their contributions, the company has no right to spend money on dividends. Violating this rule automatically makes the payment illegal, with all ensuing legal consequences.

Action Algorithm for Safe Dividend Payment

For the procedure to go smoothly and without claims from regulatory authorities, it is enough to follow a simple scheme:

1. Ensure the presence of net profit for the reporting period.
2. Check the status of the charter capital — it must be fully paid.
3. Hold a meeting to approve the reports and the amount of dividends (or formalize a sole decision).
4. Calculate the shares based on the percentage of ownership in the company.
5. Transfer the money to the participants within the next 30 days.

Clear execution of these steps guarantees the transparency of the operation and protects the business from claims by fiscal authorities.

Individuals – Non-Residents:

For foreigners with a share in a Kazakhstani LLP, progression applies from 2026. But only under one condition: if the participation share constitutes at least 25% of the charter capital. In this case, the exact same scale applies as for residents: dividends up to 230,000 MCI are taxed at a rate of 5%, and the excess amount at a rate of 15%.

If a non-resident's share is less than 25% , there is no progression. A single rate of 15% applies to all income, without any limits.

Important Change: Previously, there was an exemption from tax when owning a share for more than three years. Now this benefit is gone. Even if a foreign company has been owned for ten years, tax must be paid. The only opportunity to reduce the rate is to apply the provisions of an international treaty for the avoidance of double taxation, if one has been concluded with the non-resident's country.

Legal Entities – Non-Residents: Three Rates Depending on Status

For foreign companies receiving dividends from Kazakhstan, a gradation consisting of three options applies from 2026.

1. The first option is the base rate of 15%. It applies to all non-residents who do not fall under special conditions.
2. The second option is the reduced rate of 5%. This rate is available if the foreign company owns at least 25% of the charter capital of the Kazakhstani LLP.
3. The third option is the increased rate of 20%. It applies to companies registered in states with preferential taxation - offshore jurisdictions. The list of such countries is approved by the Ministry of Finance and is regularly updated.

If an international treaty for the avoidance of double taxation has been concluded with the non-resident, its provisions take precedence. However, to apply the reduced rate under the treaty, the non-resident is obliged to provide the tax agent with confirmation of their residency.
The Tax Code of Kazakhstan does not use the word "offshore" in a domestic sense. Instead, there is a clear criterion: a country or territory is included in the list if the tax rate there is below 10% or if a regime operates that exempts certain types of income from taxation.

List of States with Preferential Taxation

Principality of Andorra, Antigua and Barbuda, Commonwealth of the Bahamas, Barbados, Kingdom of Bahrain, Belize, Brunei Darussalam, Republic of Vanuatu, Cooperative Republic of Guyana, Republic of Guatemala, Grenada, Republic of Djibouti, Dominican Republic, Commonwealth of Dominica, Kingdom of Spain (only in the part of the territory of the Canary Islands), People's Republic of China (only in the part of the territory of the special administrative regions of Aomen (Macao) and Xianggang (Hong Kong)), Republic of Colombia, Union of the Comoros, Republic of Costa Rica, Malaysia (only in the part of the territory of the Labuan enclave), Republic of Liberia, Republic of Lebanon, Republic of Mauritius, Islamic Republic of Mauritania, Portuguese Republic (only in the part of the territory of the Madeira Islands), Republic of Maldives, Republic of the Marshall Islands, Principality of Monaco, Malta, Commonwealth of the Northern Mariana Islands, Kingdom of Morocco (only in the part of the territory of the city of Tangier), Republic of the Union of Myanmar, Republic of Nauru, Kingdom of the Netherlands (only in the part of the island of Aruba and the dependent territories of the Antilles), Federal Republic of Nigeria, New Zealand (only in the part of the territory of the Cook Islands and Niue Islands), Republic of Palau, Republic of Panama, Independent State of Samoa, Republic of San Marino, Republic of Seychelles, Saint Vincent and the Grenadines, Federation of Saint Kitts and Nevis, Saint Lucia, United Kingdom of Great Britain and Northern Ireland (only in the part of the following territories: Anguilla Islands, Bermuda Islands, British Virgin Islands, Gibraltar, Cayman Islands, Montserrat Island, Turks and Caicos Islands, Isle of Man, Channel Islands (Guernsey, Jersey, Sark, Alderney Islands), South Georgia Island, South Sandwich Islands, Chagos Archipelago), United States of America (only in the part of the following territories: Virgin Islands of the United States, Guam Island, Commonwealth of Puerto Rico, Wyoming), Republic of Suriname, United Republic of Tanzania, Kingdom of Tonga, Republic of Trinidad and Tobago, Republic of Fiji, Republic of the Philippines, French Republic (only in the part of the following territories: Kerguelen Islands, French Polynesia, French Guiana), Montenegro, Democratic Socialist Republic of Sri Lanka, Jamaica.

Other Income of Non-Residents: Briefly for Context

Article 682 regulates not only dividends. To understand the overall picture, here are a few key rates for other types of income:

• International transport - 5%. This applies to income from services for transporting goods or passengers between countries.
• Insurance premiums - 15% for direct insurance of risks, 5% for reinsurance.
• Royalties and interest (for owners with a share less than 25%) - 15%. Royalties are payments for the use of intellectual property, software, trademarks.
• Capital gains from the sale of property - also 15% (if the share is less than 25%).
• For all other income of non-residents not included in the special list, a base rate of 20% applies.

Foreign economic activity (FEA) is a complex of financial relations between business entities from different states. Any company that imports goods (for example, clothing from abroad) or exports products faces the need to formalize international transactions. This process consists of several mandatory stages, the main one being the conclusion and registration of a currency contract. Let's consider how to competently structure this work, avoid fines, and optimize costs.

What is a Currency Contract and Why is it Needed?

A currency (or foreign trade) contract is the main document regulating cooperation with a foreign partner. It establishes all the essential terms of the transaction:

1. Subject of the contract: Name of the goods, works, or services.
2. Quantitative and qualitative characteristics: Batch volume, unit price, grade (for example, considering seasonality when purchasing clothing).
3. Financial terms: Settlement currency, payment procedure and terms. For example, if a Turkish supplier only works in dollars, this mandatory condition must be written in the contract, which in turn requires the company to open an appropriate currency account.
4. Delivery terms: Specifically defined dates or shipment periods.

Having a correctly executed contract is not just a formality; it is a guarantee that the payment will be justified and that the supplier will fulfill their obligations within the agreed timeframe.

Contract Registration: Action Algorithm

Even after the contract is signed and a currency account is opened, it is impossible to make a cross-border payment without complying with currency control requirements. The first and main step is to register the contract with an authorized financial institution.

1. For registration, you need to contact a bank accredited by the National Bank to carry out currency control functions. The procedure is as follows:
2. The client submits an application to their servicing bank.
3. They provide a package of documents: a copy of the currency contract, as well as accompanying papers justifying the transaction (invoices, transport documents, specifications).

Assignment of a unique number: After checking the documents, the bank assigns a unique number (UN) to the contract.
Important nuance: When changing banking services, this number is retained by the company and does not require re-issuance.

Categories of Contracts Subject to Registration

Not all foreign economic contracts require mandatory registration. The main criteria are the transaction amount and its type. Registration is required for:

1. Trade contracts (export/import): Any transactions between a resident and a non-resident for the purchase and sale of goods, provision of services, or performance of works, if settlements are made in foreign currency.

• Threshold values: Contracts with amounts exceeding USD 10,000 are subject to registration with second-tier banks. If the transaction amount exceeds USD 50,000, the bank assigns the UN independently. When the contract amount exceeds USD 500,000, the registration number is assigned by the National Bank.

   2. Credit and loan agreements: Transactions for attracting or granting loans in currency involving non-residents.
   3. Operations with capital and securities: Transfer of ownership of property or securities for currency funds (for example, purchasing shares of a foreign company).

Currency Control Mechanism: How It Works

After contract registration, the period of direct control by the bank begins. Currency control is a system of measures guaranteeing that the operations being carried out comply with the legislation. It includes three main stages:

• Verification of registration: The bank ensures that the UN assignment procedure for this contract has been carried out and that it is included in the appropriate register.
• Ongoing monitoring of transactions: The financial institution monitors all movements in the account, tracks the compliance of payment amounts with the contract terms, as well as the timing of currency receipt or goods arrival.
• Supervision and reporting: Banks are agents of currency control and are obliged to transfer data on the movement of funds under registered contracts to the National Bank.

Competent execution of currency contracts and their timely registration are the foundation of legal and effective foreign economic activity. Understanding the threshold amounts, document requirements, and the role of banks in the control process allows a business to avoid financial losses and administrative risks, as well as optimize the operating costs of making international payments.

When an employer indicates an amount of 300,000 tenge in a job advertisement, it's important to understand the mechanics of how this figure transforms into the actual money on the card. In reality, this amount is only the starting point of a complex formula that includes taxes, pension contributions, and transfers to insurance funds. The final amount you see on your payslip as "payable" will be significantly less.

In 2026, for companies under the general established tax regime (which applies to most LLPs and Sole Proprietors), a system of specific rates operates. Let's use a concrete example to see how "cash in hand" money is derived from the promised 300,000 tenge and how much your labor actually costs the company.

What's Left After All Deductions?

• The first thing to know: three mandatory payments are deducted from your official salary.
• First, 10% goes to the pension fund - this is your future income, accumulating in your personal account. With a salary of 300,000 tenge, this amount is 30,000 tenge.
• Then, another 2% goes to medical insurance - this guarantees that you can receive free care under the Compulsory Social Medical Insurance (CSMI) system in clinics and hospitals. From the same amount, this is 6,000 tenge.
• Individual income tax is levied on the remaining part. But there's an important nuance here that many miss. If you write an application to apply the basic tax deduction (which is 30 MCI, or 129,750 tenge per month), the tax is calculated not on all the remaining money, but on a reduced base. In our example, the taxable income after all deductions is 134,250 tenge. Income tax at a rate of 10% on this amount is 13,425 tenge

Thus, if you take care of the deduction and submit an application to your employer, you will receive 250.575 tenge in cash. The difference from the promised 300,000 tenge - about 50,000 tenge - went to pension, medicine, and taxes. By the way, this deduction of 30 MCI gives you about 13,000 tenge more per month compared to those who do not apply for it.

How Much "Extra" Does the Company Pay for You?

But the most interesting part begins when you look at the situation from the employer's perspective. The promised 300,000 tenge is not the maximum amount the company is willing to spend on you. The law obliges the employer to make additional payments from their own pocket, and these are not deducted directly from your salary.

1. First of all, these are the employer's pension contributions - an innovation in recent years, amounting to 3.5% of your salary. In our case, the company pays an additional 10,500 tenge to your pension fund.
2. Additionally, the employer makes contributions to your medical insurance (another 3%, or 9,000 tenge) and social contributions (5%, or 15,000 tenge).
3. The latter goes to the State Social Insurance Fund and ensure payments for sick leave, maternity leave, and in case of job loss.
4. And finally, social tax comes into play. This is a complex calculation, but the essence is this: the company must pay tax to the state, but it can deduct the previously paid social contributions from it. In our example, after all deductions, the amount of social tax payable is only 840 tenge.

Conclusion: The Real Cost of an Employee
If we add up all the additional payments made by the company (employer's pension contributions, medical contributions, social contributions, and the remainder of the social tax), we get 35,340 tenge.

And now for the main figure, rarely mentioned in job advertisements: for you to receive 250,000 tenge in cash, the company must contribute 335,340 tenge to the budget. This is the real cost of your job for the employer.

Thus, the 300,000 tenge in the advertisement is only the base for calculations. Approximately 85,000 tenge each month is distributed between the pension system, the medical insurance fund, and the budget, forming your future pension savings, social guarantees, and current tax payments. And if you want to get the maximum amount in cash today, your task is not to forget the application for the tax deduction.

Summary Table of Employee Costs
Below is a summary calculation of all payments for an employee with a salary (gross) of 300,000 tenge in 2026 for a company under the general regime.

When an employer indicates an amount of 300,000 tenge in a job advertisement, it's important to understand the mechanics of how this figure transforms into the actual money on the card. In reality, this amount is only the starting point of a complex formula that includes taxes, pension contributions, and transfers to insurance funds. The final amount you see on your payslip as "payable" will be significantly less.

In 2026, for companies under the general established tax regime (which applies to most LLPs and Sole Proprietors), a system of specific rates operates. Let's use a concrete example to see how "cash in hand" money is derived from the promised 300,000 tenge and how much your labor actually costs the company.

What's Left After All Deductions?

1. The first thing to know: three mandatory payments are deducted from your official salary.

• First, 10% goes to the pension fund - this is your future income, accumulating in your personal account. With a salary of 300,000 tenge, this amount is 30,000 tenge.
• Then, another 2% goes to medical insurance - this guarantees that you can receive free care under the Compulsory Social Medical Insurance (CSMI) system in clinics and hospitals. From the same amount, this is 6,000 tenge.
• Individual income tax is levied on the remaining part. But there's an important nuance here that many miss. If you write an application to apply the basic tax deduction (which is 30 MCI, or 129,750 tenge per month), the tax is calculated not on all the remaining money, but on a reduced base. In our example, the taxable income after all deductions is 134,250 tenge. Income tax at a rate of 10% on this amount is 13,425 tenge.

Thus, if you take care of the deduction and submit an application to your employer, you will receive 250.575 tenge in cash. The difference from the promised 300,000 tenge - about 50,000 tenge - went to pension, medicine, and taxes. By the way, this deduction of 30 MCI gives you about 13,000 tenge more per month compared to those who do not apply for it.

How Much "Extra" Does the Company Pay for You?

But the most interesting part begins when you look at the situation from the employer's perspective. The promised 300,000 tenge is not the maximum amount the company is willing to spend on you. The law obliges the employer to make additional payments from their own pocket, and these are not deducted directly from your salary.

First of all, these are the employer's pension contributions - an innovation in recent years, amounting to 3.5% of your salary. In our case, the company pays an additional 10,500 tenge to your pension fund.

Additionally, the employer makes contributions to your medical insurance (another 3%, or 9,000 tenge) and social contributions (5%, or 15,000 tenge).
The latter goes to the State Social Insurance Fund and ensure payments for sick leave, maternity leave, and in case of job loss.

And finally, social tax comes into play. This is a complex calculation, but the essence is this: the company must pay tax to the state, but it can deduct the previously paid social contributions from it. In our example, after all deductions, the amount of social tax payable is only 840 tenge.

Conclusion: The Real Cost of an Employee

If we add up all the additional payments made by the company (employer's pension contributions, medical contributions, social contributions, and the remainder of the social tax), we get 35,340 tenge.

And now for the main figure, rarely mentioned in job advertisements: for you to receive 250,000 tenge in cash, the company must contribute 335,340 tenge to the budget. This is the real cost of your job for the employer.

Thus, the 300,000 tenge in the advertisement is only the base for calculations. Approximately 85,000 tenge each month is distributed between the pension system, the medical insurance fund, and the budget, forming your future pension savings, social guarantees, and current tax payments. And if you want to get the maximum amount in cash today, your task is not to forget the application for the tax deduction.

Summary Table of Employee Costs
Below is a summary calculation of all payments for an employee with a salary (gross) of 300,000 tenge in 2026 for a company under the general regime.

Indicator	Amount, tenge	Note
Accrued to employee (gross)	300 000	Salary according to staffing table
Deductions from salary
MZh (10%) MPC (10%)	30 000	Contribution to the Unified Accumulative Pension Fund
CSMIC (2%)	6 000	Contribution to the CSMI Fund
IIT (10%)	13 425	Individual Income Tax (considering 30 MCI deduction)
TOTAL DEDUCTED	49 425
Amount paid in cash to employee	250 575	Employee's actual income
Employer's taxes (outside salary)	Paid by the company from its own pocket
EPC (3.5%)	10 500	Employer's pension contribution
CSMIC (3%)	9 000	Contributions to the CSMI Fund
SC (5%)	15 000	Social contributions to the SSIF
ST (6% - SC)	840	Social tax paid to the budget
TOTAL employer expenses	35 340	Total of all company payments outside salary
TOTAL BURDEN ON THE COMPANY	335 340	Actual cost of the employee for the business

"I Need 300,000 Tenge in Cash, and All Taxes and Contributions Are on You."
Now let's model a situation where a candidate states in an interview: "I need 300,000 tenge in cash, and all taxes and contributions are on you." Unfortunately, this is a common practice.
This means the employer must calculate a salary ("gross" amount) such that after all mandatory deductions (MPC, CSMIC, IIT), the employee receives exactly 300,000 tenge.

What happens in this case?

If the employee names the amount as "net," the employer understands this as a requirement to find a salary level that will result in exactly 300,000 tenge being credited to the card after taxes are deducted. This automatically increases the tax base and, consequently, all contributions, as they are now calculated from a higher amount.
Let's look step by step at how to find this salary and how much it will cost the company.

How to Calculate the "Gross" Salary if the "In Hand" Amount is Known?

We have the final formula:
In Hand = Salary – MPC (10%) – CSMIC (2%) – IIT (10% considering deduction)

But there's a nuance here: IIT is calculated not directly from the salary, but from a base reduced by the amount of MPC, CSMIC, and the tax deduction (30 MCI = 129,750 tenge). It's easier to solve this equation by selection or reverse calculation. Accountants usually use special calculators or formulas, but to understand the logic, we can try the following.

Step 1: Let the salary be X
We need to find X such that the equality holds:
300,000 = X – 0.1X (MPC) – 0.02X (CSMIC) – 0.1 × (X – 0.1X – 0.02X – 129,750)

Step 2. Simplify the expression
First, let's calculate that after deducting MPC and CSMIC, 88% of the salary remains (100% – 10% – 2% = 88%).
But tax is calculated not on this 88%, but after subtracting the deduction from this amount.
Taxable base = X – 0.1X – 0.02X – 129,750 = 0.88X – 129,750.
Then IIT = 0.1 × (0.88X – 129.750) = 0.088X – 12.975.

Step 3. Form the equation for the "in hand" amount
In Hand = X – 0.1X – 0.02X – (0.088X – 12.975) = 0.88X – 0.088X + 12.975 = 0.792X + 12.975.
Now equal it to the required amount:
0.792X + 12.975 = 300,000
0.792X = 300,000 – 12,975
0.792X = 287.025
X = 287.025 / 0.792
X ≈ 362,405 tenge .

For an employee to receive 300,000 tenge in cash, their official salary ("gros Thuss") must be approximately 362,400 tenge (with slight rounding for calculation convenience).

Detailed Calculation for a Salary of 362,400 Tenge

Now let's check how this number breaks down into components.

Accrued (gross): 362,400 tenge.

MPC (10%): 36,240 tenge.

CSMIC (2%): 7,248 tenge.

Taxable base for IITs:

• 362,400 – 36,240 – 7,248 – 129,750 = 189,162 tenge.

IIT (10%): 18,916 tenge.

"In Hand" amount: 362,400 – 36,240 – 7,248 – 18,916 = 299,996 tenge (practically exactly 300,000; an accountant would adjust it to the penny).

How Much Extra the Company Pays (Employer's Taxes)

Now for the most important part for the business: the taxes and contributions the company pays from its own pocket on top of this salary. They are calculated from the amount of 362,400 tenge.

• EPC (Employer's Pension Contributions, 3.5%): 362,400 × 3.5% = 12,684 tenge.
• CSMIC (Contributions to CSMI, 3%): 362,400 × 3% = 10,872 tenge.
• SC (Social Contributions, 5%): 362,400 × 5% = 18,120 tenge (within the limit).
• ST (Social Tax):

ͦFirst, calculate the tax on income: (362,400 – 36,240 – 7,248) × 6% = 318,912 × 6% = 19,135 tenge.

Then subtract the SC: 19,135 – 18,120 = 1,015 tenge (payable to the budget).

Total employer expenses (taxes outside salary):
12.684 + 10.872 + 18.120 + 1.015 = 42.691 tenge.

Summary Table: The Real Cost of an Employee with the "300,000 In Hand" Request
Below is the full calculation for the case where the employee asks for 300,000 "net" and the employer takes on all taxes.

Indicator	Amount, tenge	Note
Employee's salary (gross)	362 400	Amount specified in the employment contract
Deductions from salary	Deducted from salary
MPC (10%)	36 240	To the Unified Accumulative Pension Fund
CSMIC (2%)	7 248	Contribution to the Medical Insurance Fund
IIT (10%)	18 916	Individual Income Tax (with 30 MCI deduction)
TOTAL DEDUCTED	62 404
Cash to employee	300 000	Employee's actual income received
Employer's taxes (outside salary)	Paid by the company from its own pocket
EPC (3.5%)	12 684	Employer's pension contribution
CSMIC (3%)	10 872	Employer's medical contributions
SC (5%)	18 120	Social contributions
ST (6% minus SC)	1 015	Social tax to the budget
TOTAL employer expenses	42 691	Total of all company payments outside salary
TOTAL BURDEN ON THE COMPANY	405 091	Actual cost of the employee for the business

Conclusion
When an employee says: "I need 300,000 in cash, the taxes are on you," this means:

1. The official salary must be set at approximately 362,400 tenge.
2. The total monthly burden on the company (salary + employer's taxes) will be 405,000 tenge.
3. The difference between the desired "in hand" amount and the business's actual cost is over 105,000 tenge per month. This money goes to the pension fund, the medical insurance fund, and the budget in the form of taxes.

Therefore, it is crucial during negotiations to clarify which amount is being discussed. "I'll be getting 300,000" could mean a budget of 400,000 tenge for the employer, and this fundamentally changes the situation if the company expected lower costs.

From February 10, 2026, updated regulations for registering companies, branches, and representative offices on the territory of the Republic of Kazakhstan come into force. The document, approved by the Ministry of Justice on January 23, introduces amendments to the list of information that entrepreneurs must provide when opening or re-registering a business. Let's understand the nuances to avoid technical rejections and delays.

What Fundamentally Changes in Registration Methods?

While previously the main focus was on the formal side of the issue, now the emphasis shifts towards identifying the actual owners of the business. The main innovation is the ability to indicate the identification number issued in the country of tax residency of a foreign participant. Previously, such a field simply did not exist in applications, which created a certain degree of freedom for foreign partners.
Additionally, applications will now require specifying:

• the full date of birth of each beneficiary;
• address details in their country of residence;
• the exact size of the share (as a percentage or quantitative value).

This significantly facilitates the work of inspecting bodies and, at the same time, requires more preparatory work from businesses during the document collection stage.

Which Specific Forms Will Need to Be Filled Out in a New Way?

The Ministry of Justice has relaunched an entire pool of registration forms. The list includes:

• a set of documents for small and medium businesses (including an extended version with options for opening an account and insuring personnel);
• a basic application for creating a legal entity, branch, or representative office;
• special forms for partnerships, JSCs, and cooperatives that have chosen to operate under a standard charter;
• forms for re-registering existing structures.

A separate point: optionality has appeared in combined applications that integrate registration with banking services and insurance. If the founder does not plan to hire workers, sections on insurance contributions and occupational injuries can be skipped. This is logical but requires careful attention when filling out.

What Lies Behind the Technical Adjustments?

At first glance, it might seem like a simple replacement of one form with another. But the depth of the changes is more serious. The ability to enter foreign identifiers is a step towards integration with international databases and complications life for those accustomed to hiding the ultimate benefit behind offshore structures.

For an ordinary entrepreneur operating a transparent business, this means only one thing: starting from February 10, only new versions of forms must be used when submitting documents. Registrars are obligated to reject old forms without consideration - this is a direct consequence of the order coming into force.

Practical Recommendations

To ensure smooth registration, it is advisable to take care of a few things in advance:

1. Download the current versions of applications from official sources — preferably from the Ministry of Justice website or the "electronic government" portal, as there may be queues at PSCs.
2. Prepare complete data on each beneficiary, including foreign participants. Now, the absence of an identification number in the country of residence may be grounds for refusal.
3. If the founder is sole and operates without personnel, carefully check the completion of sections on insurance — they can be left blank, but it's better to clarify this point with the PSC operator.
4. Consider that the changes apply not only to initial registration but also to any re-registration actions — changing the composition of participants, amending the charter, increasing capital.

Where to Find the Reference Versions of Documents?

The updated forms are publicly available on the departmental resources of the Ministry of Justice. In the coming days, they will appear in all front offices of the state corporation and be integrated into digital services. Given the exact date the order comes into force, documents submitted on and after February 10 will only be checked according to the new requirements.
Thus, from February 10, 2026, Kazakhstan transitions to a more detailed format of interaction with businesses during registration. The emphasis on disclosing information about foreign benefits and expanding the list of mandatory details is part of the global trend towards transparency. For entrepreneurs, this is a signal to carefully prepare paperwork and not to postpone registration actions if old forms are still valid — there is little time left.