Kazakhstan Company Formation and Registration 2025

Legal Forms Available to Foreign Investors

• Foreign investors can register the following business entities in Kazakhstan:
  • Limited Liability Partnership (LLP) – most common form, allows full foreign ownership.
  • Joint Stock Company (JSC) – used for larger businesses; requires more complex compliance.
  • Branch or Representative Office – permitted but do not have separate legal identity.
  • Individual Entrepreneur – available only to residents.

Minimum Capital Requirements

• LLP: No minimum capital required unless specified for regulated industries.
• JSC: Minimum charter capital of 5 million KZT.
• Branches/Representative Offices: No minimum capital.

Registration Process (LLP)

• Step 1: Company Name Reservation
  • Name must be unique and in Kazakh or Russian.
  • Can be checked and reserved via the eGov portal.
• Step 2: Charter and Founding Documents
  • Charter (Articles of Association).
  • Decision of the founder(s) to create the company.
  • Identity documents of founders and executives.
• Step 3: State Registration
  • Submit application via the "egov.kz" portal or through the Public Service Centers (PSC).
  • Registration is performed by the Ministry of Justice.
  • Timeframe: 1 business day for standard LLP.
• Step 4: Tax Registration
  • Taxpayer Registration Number (BIN) assigned automatically upon company registration.
  • VAT registration mandatory if turnover exceeds 15 million KZT.
• Step 5: Opening Bank Account
  • Open a corporate bank account in a licensed Kazakh bank.
  • Provide company documents and BIN.
• Step 6: Employment Registration
  • Register employees with the State Social Insurance Fund and other mandatory funds.
  • Sign labor contracts in line with the Labor Code.

4. Documents Required from Foreign Founders

• Notarized and apostilled (or legalized) copies of:
• Passport or incorporation documents.
• Power of attorney if registering via representative.
• Translation into Kazakh or Russian.

5. Corporate Income Tax (CIT)

• Standard rate: 20%
• Special Economic Zones (SEZs): Preferential tax regime may apply.
• CIT applies to worldwide income of Kazakh tax residents.

6. Other Taxes and Contributions

• VAT: 16% (as of 2025), with exemptions for certain sectors.
• Social Tax: 11%
• Mandatory Pension Contributions: 2.5% from employer (additional to employee portion).
• Withholding Tax: Applicable to dividends, interest, royalties paid to non-residents (rates vary by treaty).

7. Special Considerations

• Foreign ownership is allowed up to 100% in most sectors.
• Certain industries (e.g., subsoil use, banking) may require licenses or additional approvals.
• No restrictions on repatriation of profits, subject to applicable taxes.

8. Digital Registration and E-Government

• Foreigners with Kazakhstan IIN (Individual Identification Number) and Digital Signature (EDS) can register LLPs online.
• E-registration is available in Kazakh, Russian, and partially in English.

9. Duration and CostsGovernment

• State fee: Free of charge for LLP registration.
• Registration duration: 1–3 working days.
• Bank account and tax/VAT registration: 1–5 days.

10. Regulatory Authorities

• Ministry of Justice – Company registration.
• State Revenue Committee (SRC) – Tax matters.
• National Bank of Kazakhstan – Foreign exchange and banking.
• Ministry of Labor and Social Protection – Labor compliance.