100% foreign-owned LLP
We set up a Limited Liability Partnership (LLP) - the standard vehicle for doing business in Kazakhstan. Foreign shareholders may hold 100% of the company, with no local partner required. Where the founder is a foreign company, no business immigrant visa or residence permit is needed: you only need a BIN, and the entire registration is handled remotely under a power of attorney. A new Tax Code took effect on 1 January 2026: corporate income tax stays at 20%, VAT has risen to 16%, and the mandatory VAT registration threshold has been halved. We select the tax regime, prepare the filings and take you through to a bank account.
Corporate and tax conditions for foreign-owned LLPs following the 2026 tax reform.
A Limited Liability Partnership is the standard vehicle for private business in Kazakhstan. Participants are liable only up to the value of their contributions. It suits trading, services and companies working with the EAEU market.
There is no cap on foreign shareholding and no local partner is required. Sector restrictions are narrow: private security services, and holdings above 20% in media companies. All other activity codes are open.
Where a foreign company is the founder, no business immigrant visa (category C5) or residence permit is required - only a BIN. The rules are stricter for individual founders: a residence permit or a C5 visa is mandatory.
The headline corporate income tax rate under the standard regime. VAT rose to 16% in 2026, up from 12%. Under the simplified regime the rate is 4% of turnover, though local authorities may set it anywhere between 2% and 6%.
There is no minimum for small business entities. Medium and large businesses must contribute at least 100 MCI, which is KZT 432,500 in 2026. Founders holding a business immigrant residence permit must pay the capital in within 2 months of registration.
From 2026 the mandatory VAT registration threshold has been halved to 10,000 MCI. Once turnover exceeds it, you must register within 5 working days. A statutory audit is not required of every LLP - only where large business criteria are met.
The final cost depends on the package you choose, the status of the founder, the tax regime and the level of post-registration support.
Information correct as of July 2026.
From basic LLP incorporation through to a full package with a registered address, ongoing support and a corporate bank account in Kazakhstan.
Basic LLP incorporation
Registered address and support
Banking support
For launching an LLP with a corporate bank account in Kazakhstan, a full application file and support through the compliance review.
Important: we advise on choosing a bank and help you prepare the application, but we cannot guarantee that an account will be opened. Kazakhstani banks run enhanced due diligence on non-residents, and the final decision always rests with the bank.
A working jurisdiction inside the EAEU: tenge and foreign-currency settlements, direct access to the Central Asian and Chinese markets, and incorporation of an LLP in a matter of days.
Supplies to Russia, Belarus, Armenia and Kyrgyzstan with no customs duties or borders. The single economic space works as a domestic market.
A transit hub between China and the EAEU. Import of goods, warehousing, and distribution to Uzbekistan, Kyrgyzstan and Tajikistan.
Hiring developers and moving teams out of the sanctions perimeter. Strong technical talent, workable employment law and a short flight from most hubs
Tenge and foreign-currency accounts at local banks, SWIFT payments. A working channel for companies whose payments have been cut off in their previous jurisdiction.
There is no cap on foreign shareholding. No local partner is required and you retain full control of the company.
Where the founder is a foreign company, no business immigrant visa or residence permit is needed. A BIN is enough, and the whole registration runs remotely under a power of attorney.
Free movement of goods, services and capital across the union. No customs clearance is required between member states.
Pay 4% of turnover instead of 20% corporate income tax, on annual income of up to 600,000 MCI. VAT does not apply, other than on imports and services bought from non-residents.
What you need depends on who the founder is. The route is shorter for a foreign company: a BIN and a power of attorney. Individual founders also have to meet immigration requirements.
Foreign documents must be apostilled or consularised, then notarially translated into Kazakh and Russian.
A foreign legal entity obtains a BIN and is registered for tax in Kazakhstan. No C5 visa or residence permit is required, and the incorporation runs remotely under a power of attorney.
EAEU nationals need a business immigrant residence permit; everyone else needs a category C5 visa. An IIN can only be obtained in person at a public service centre - remote applications are no longer accepted.
There is no minimum for small businesses. Medium and large businesses must contribute at least 100 MCI, which is KZT 432,500 in 2026. Founders holding a residence permit must pay the capital in within 2 months of registration.
A Kazakhstani address is mandatory, whether in Almaty, Astana or elsewhere. A residential flat will not do as the registered address of a commercial company: the tax authority will cancel the registration on inspection.
Without a digital signature an LLP cannot file returns or use the eGov portal. On incorporation the company defaults to the standard tax regime: to move to the simplified regime, the application must be filed within 5 working days.
A new Tax Code took effect on 1 January 2026: corporate income tax at 20%, VAT raised to 16%, and the VAT registration threshold halved.
CIT
headline rate under the standard regime
VAT
up from 12% on 1 January 2026
Withholding tax
on dividends to a non-resident company, lower under a tax treaty
Simplified regime
of turnover instead of CIT, on income up to 600,000 MCI
An LLP pays corporate income tax on profits earned anywhere in the world. There is no territorial basis of taxation, so Kazakhstan will not work as an offshore structure.
The standard regime charges 20% corporate income tax on profit. The simplified regime charges 4% of turnover, though local authorities may set the rate anywhere between 2% and 6%.
From 2026 you must register for VAT once turnover exceeds 10,000 MCI, which is KZT 43.25m a year.
File the corporate income tax return, form 100.00, by 31 March
File quarterly VAT returns once registered for VAT
Pay monthly social contributions and payroll taxes for employees
Keep statutory accounts and file financial statements
Issue electronic invoices through the ESF system
Paying dividends to a non-resident goes through currency controls and bank compliance. The previous dividend reliefs were withdrawn in 2026 and replaced by a 15% rate, rising to 20% where the recipient is registered in a low-tax jurisdiction.
Information correct as of July 2026
The account is opened with a Kazakhstani second-tier bank. The LLP itself can be registered remotely, but the bank cannot: the director must attend a branch in person.
The company's main account, in tenge and foreign currency. Opened once the LLP is registered and the BIN issued. Without it you can neither pay taxes nor settle with counterparties.
Kazakhstani banks treat non-residents very differently: some move faster, others run tougher compliance but offer wider currency options. We match the bank to the company profile and payment flows.
Banks run enhanced due diligence on non-residents: source of funds, substance of the business, beneficial ownership. We build the file and work through the questions compliance will ask before you apply.
We assess the company profile and select the bank before anything is filed. We cannot guarantee an account will be opened - the final decision rests with the bank's compliance team.
Registration itself takes one working day on the eGov portal. Most of the time goes on legalising the founder's documents and obtaining a BIN. End to end, allow from 7 days.
Kazakhstan is strong inside the EAEU, but it is neither an offshore jurisdiction nor a fully remote one. Here are the honest drawbacks, and the countries that address them.
The LLP is registered remotely, but the account is not. The director must attend a branch in person, due diligence is enhanced and a refusal is possible.
A business immigrant residence permit or a category C5 visa is mandatory. An IIN can only be obtained in person at a public service centre - remote applications are no longer accepted.
VAT went from 12% to 16% and the registration threshold was halved. Accounts are kept locally, so you will need a bookkeeper in Kazakhstan.
An LLP is taxed on its worldwide income and the register is public. Kazakhstan does not work as a holding vehicle or for asset protection.
When you need a holding company and a treasury centre. Taxation is territorial: profits earned outside Hong Kong are not taxed. Accounts can be opened without a mandatory visit.
When you need premium standing and access to Asian banks. More expensive than Kazakhstan, but stronger with investors and partners.
When you need to deal with Chinese suppliers directly rather than through an intermediary. Direct access to manufacturing, but tighter regulation.
When the target market is South East Asia rather than the EAEU. The largest economy in the region, but with higher capital requirements.
Every project is different - we tailor the solution to the specific task, jurisdiction and business model.
Kazakhstan The client imports equipment from China, and payments from the previous entity had stopped clearing. They needed a working channel to pay suppliers and clear customs inside the EAEU.
Solution We made the client's existing company the founder, so no C5 visa or residence permit was needed. The LLP was registered remotely and the director flew out once, for the bank.
I had braced myself for relocating and applying for a residence permit. It turned out I could simply put my own company in as the founder. One trip, to the bank, and that was it.
Kazakhstan A product company was moving its team out of its previous jurisdiction. They looked at Georgia and Armenia, and settled on Almaty: strong developers, a short flight, no language barrier.
Solution We registered the LLP and applied for the simplified regime straight away - there is a 5 working day window, after which you are stuck on 20% corporate income tax. Bookkeeping went to a local provider.
I had no idea about the five-day window. If we had missed it, we would have been on twenty per cent for the whole year. Good thing someone told us in advance.
Kazakhstan The client ships goods to Russia and Kyrgyzstan. He assumed registering the LLP and starting to ship would be enough. The bank turned out to be a separate matter, and accounts are not opened remotely.
Solution The LLP was registered in a week. The bank took longer: the first one declined at compliance, the second approved us with a full file on beneficial ownership and source of funds.
The refusal knocked me sideways, to be honest. I thought that was that. Turns out it is fairly normal for a non-resident - you just go to the next one with a proper file.
If your question is not answered here, get in touch and we will look at your situation directly.
Get a consultationRegistration itself takes one working day on the eGov portal. End to end, allow from 7 days where the founder is a company: most of the time goes on apostilling documents and obtaining the BIN. Where the founder is an individual, immigration steps are added and the timeline stretches to three or four weeks.
Yes. There is no cap on foreign shareholding in an LLP and no local partner is required. The only restrictions are narrow: private security services, and holdings above 20% in companies that own media outlets.
Yes, provided the founder is a foreign company. In that case no C5 visa or residence permit is needed: a BIN is obtained and the registration is handled under a power of attorney. For individual founders this is not possible - since 2024 an IIN can only be obtained in person at a public service centre.
There is no minimum for small business entities, and zero is formally acceptable. Medium and large businesses must contribute at least 100 MCI, which is KZT 432,500 in 2026. Founders holding a business immigrant residence permit must pay the capital in within 2 months of registration.
Under the standard regime, corporate income tax is 20% of profit. Under the simplified regime it is 4% of turnover, though local authorities may set the rate anywhere between 2% and 6%. VAT rose to 16% in 2026, up from 12%, and registration becomes mandatory once turnover exceeds KZT 43.25m a year.
It depends on who the founder is. A foreign company does not need a visa - only a BIN. An individual does: EAEU nationals, along with citizens of Azerbaijan, Uzbekistan and Turkmenistan, need a business immigrant residence permit, and everyone else needs a category C5 visa. Registering without that status is treated as an incurable defect, and the tax authority may apply to have the company wound up.
Through dividends. Payments to a non-resident company are subject to 15% withholding tax, rising to 20% where the recipient is registered in a low-tax jurisdiction. The rate may be lower where a tax treaty applies between Kazakhstan and the recipient's country. The previous dividend reliefs were withdrawn in 2026.
No. We prepare the file, select the bank and support you through compliance, but the decision always rests with the bank. Kazakhstani banks run enhanced due diligence on non-residents and refusals do happen. If one declines, we go to the next with a strengthened application.
A new Tax Code took effect on 1 January 2026. VAT rose from 12% to 16% and the mandatory registration threshold was halved to KZT 43.25m. The number of special tax regimes was cut and the previous dividend reliefs were withdrawn. Corporate income tax stayed at 20%.
Not to register the LLP, where the founder is a company. You do for the bank account: the director must attend a branch in person, as accounts are not opened remotely for non-residents. One trip is usually enough.
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