Investing in Kazakhstan: enter, operate, return

A Chinese investor must complete approval/filing, information reporting and cross-border fund registration where required by law; currency conversion follows applicable PRC rules (Art. 12, 14, State Council Provisions on Outbound Investment, effective 1 July 2026). In practice the development & reform, commerce and foreign exchange authorities are involved.

Basis国务院令第837号《国务院关于对外投资的规定》 第十二条、第十四条

Updated 2026-10-27

China's Ministry of Commerce published the Country Guide for Outbound Investment and Cooperation: Kazakhstan (2025 edition) in December 2025; Chapter 8 lists issues investors should note. The Ministry's overseas comprehensive service platform (hzf.mofcom.gov.cn) launched on 11 February 2026, integrating legal, financial, tax and trade-promotion sections and connecting with over 100 overseas investment promotion agencies.

Basis资料类条目，不适用法条 —

Updated 2026-10-17

The China–Kazakhstan visa-free agreement has been in force since 10 November 2023: on an ordinary passport, up to 30 days per stay and up to 90 days in any 180 days; purposes: private affairs, business (negotiations, signing contracts, consulting), tourism, medical treatment, international transport and transit. For other purposes (e.g. employment) or longer stays a visa is required.

BasisСоглашение между Правительством КНР и Правительством РК о взаимном освобождении от визовых требований —

Updated 2026-10-20

Business immigrants come to do business (Migration Law Art. 34) and need to be of age, with a medical certificate, health insurance and a criminal record certificate (Art. 39(1)). The visa is valid up to two years; visa-free nationals get a one-year residence permit, renewable annually (Art. 39(2)). Within two months of entry they must register a commercial company or join one and deposit the charter capital in a Kazakh bank (Art. 40(2)). Foreigners without such a visa or permit may not set up or join a legal entity, except residence-card holders.

BasisЗакон Республики Казахстан «О миграции населения» № 477-IV от 22.07.2011 ст. 34 пп. 2); ст. 39 пп. 1, 2 (в ред. Закона № 82-VIII от 16.05.2024); ст. 40 пп. 1, 2

Updated 2026-10-20

近12个月内向哈萨克斯坦经济投资不少于30万美元（投入哈国公司注册资本或流通期超过10年的本国证券），经Kazakh Invest或投资委员会邀请，可申请A6类投资者签证：多次往返、有效期最长10年，并可据此申请居留许可。

BasisПравила выдачи ходатайства на получение инвесторской визы（Приказ № 1265 от 29.12.2015，adilet V1500013039），2025年修订 —

Updated 2026-10-27

Usually three steps. 1) Contact the national company KAZAKH INVEST: under the one-stop-shop principle it helps prepare documents and files them with state bodies (Art. 282-1, Entrepreneurial Code). 2) Register a company: private-business legal entities (except JSCs) are registered within one working day of an e-application; with foreign participants lacking ID numbers, no later than the next working day (Art. 9, Law No. 2198). 3) Depending on project size, consider support tools (investment agreement, etc.) and an investor visa. As of October 2026.

BasisПредпринимательский кодекс РК № 375-V от 29.10.2015 ст. 282-1 (принцип «одного окна» для инвесторов)；Закон РК «О государственной регистрации юридических лиц и учетной регистрации филиалов и представительств» № 2198 от 17.04.1995 ст. 9 (сроки государственной регистрации)

Updated 2026-10-07

文件：护照公证认证及哈/俄语译文、设立决议、章程、法定地址租赁合同（住宅不可作商业地址）。经egov.kz或ЦОН提交，注册不超过3个工作日，БИН随注册赋予。小企业法定最低注册资本100坚戈，银行实务建议外资不少于100 MRP。文件齐备下全程约5–10个工作日（不含签证与ИИН）。

BasisПредпринимательский кодекс РК № 375-V от 29.10.2015 法人登记相关规定

Updated 2026-10-27

Branches and representative offices undergo accounting registration. For private-business legal entities (other than joint-stock companies) and their branches or representative offices, it is completed within one working day of the electronic application; where foreign persons without identification numbers are involved, no later than the working day after the application (Art. 9, Law No. 2198 of 17 April 1995). Other deadlines apply to joint-stock companies, non-profits and their branches.

BasisЗакон РК «О государственной регистрации юридических лиц и учетной регистрации филиалов и представительств» № 2198 от 17.04.1995 ст. 9

Updated 2026-10-12

Restrictions on foreign investors: media 20%, backbone telecom network 49%, airlines 49%, private security activity prohibited; foreigners and companies with foreign participation may not own or lease agricultural land; border-zone land is closed; the State has pre-emption/priority review rights for large oil and gas fields, uranium and Caspian shelf deals. (From a consultancy overview; sector laws have not been checked.)

Basis未找到一手原文（待核）：各行业专门法 —

Updated 2026-10-20

Opening an account usually takes 1–3 working days; banks require disclosure of the ultimate beneficial owner and, for foreign companies, often the director's personal attendance. Currency-control thresholds depend on the type of transaction — confirm with the bank and the National Bank of Kazakhstan. (Based on a legal-practice blog.)

Basis未找到一手原文（待核）：валютное законодательство РК / Правила Национального Банка —

Updated 2026-10-20

Capital-flow currency contracts (capital contributions, loans, etc.) that meet the threshold must obtain an account number from the National Bank before either party performs, or before funds from the non-resident are credited. It is assigned within 5 business days; banks will not process operations without it (Art. 14, Law No. 167-VI). The threshold is set by the National Bank's currency monitoring rules.

BasisЗакон РК «О валютном регулировании и валютном контроле» от 02.07.2018 № 167-VI (ст. 14 в ред. Закона от 16.01.2026 № 259-VIII) ст. 14

Updated 2026-10-12

A foreign founder must visit a public service centre (TsON) in person to give biometric data and obtain an IIN: 1–3 working days, fee KZT 5,500; an electronic digital signature (EDS) is then issued. Without an IIN one cannot become a founder or open a bank account. (From a legal-practice blog; the primary regulation has not been checked.)

Basis未找到一手原文（待核）：по сведениям блога — приказ МВД РК № 258 от 27.03.2020 об ИИН —

Updated 2026-10-04

Under the Subsoil Code an exploration licence is issued in order of application: 6 years, one extension of up to 5 years; where it covers 10 or more blocks, 40% of the blocks must be relinquished on extension. An extraction licence runs for up to 25 years and can be extended by up to the original term.

BasisКодекс РК «О недрах и недропользовании» № 125-VI от 27.12.2017 ст. 193 (разведочная лицензия); ст. 206, 211 (очерёдность заявок; лицензия на добычу)

Updated 2026-10-20

Law No. 249-VIII of 30 December 2025 amended the Subsoil Code: the threshold for solid-mineral processing projects rises from 7 million to 70 million MRP; local content in exploration and extraction rises from 50% to 70%; a unified subsoil-use platform is created. Industrial-innovation entities with projects above 14.5 million MRP may obtain a plot without an auction. Entry into force: 60 calendar days after first official publication (with exceptions).

BasisЗакон РК № 249-VIII от 30.12.2025 (изменения в Кодекс о недрах) ст. 28 п. 2, ст. 162 п. 3, ст. 68-1, п. 7-2 (порог 14,5 млн МРП)

Updated 2026-10-20

Uranium subsoil plots are granted to the national uranium company by direct negotiation (the Code does not name Kazatomprom). Extraction rights at in-situ leaching deposits may be transferred only to an entity more than 75% owned by the national company; for open-pit or underground deposits, more than 50%. Art. 160 was amended by Laws No. 243-VIII of 26.12.2025 and No. 337-VIII of 07.07.2026 (in force 60 days after publication).

BasisКодекс РК «О недрах и недропользовании» № 125-VI от 27.12.2017 ст. 160 п. 2–4; ст. 161–162；Законы РК № 243-VIII от 26.12.2025 и № 337-VIII от 07.07.2026 изменения ст. 160

Updated 2026-10-20

RES projects selected at auctions sign a 20-year power purchase agreement with the single buyer, which is responsible for buying the electricity (Art. 7-1(4-2) of the RES Support Law). Auction prices and fixed tariffs are indexed annually (Art. 8-1). Fixed-tariff contracts run for up to 15 years. Fixed tariffs published by the RES Settlement and Financial Centre (RFC): solar 34.61 and wind 22.68 tenge/kWh excluding VAT.

BasisЗакон РК «О поддержке использования возобновляемых источников энергии» № 165-IV от 04.07.2009 ст. 7-1 п. 4, 4-2 (срок 15 лет / 20 лет по аукционам); ст. 8-1 (индексация)

Updated 2026-10-27

In 2024 generation was about 118 bn kWh against consumption of about 120 bn, a deficit of about 2 bn kWh; imports from Russia were 2.2 bn; the winter peak deficit reached up to 2 GW. In 2025 the deficit fell to 1.5 bn kWh; January–May 2026 showed a small surplus. Average transmission-line wear exceeds 70%; KEGOC's 2026 investment plan is KZT 181.9 bn, with about 7,000 km of new lines planned by 2035. Grid connection capacity for a project must be confirmed in writing. (Based on secondary sources.)

Basis未找到一手原文（待核）：KEGOC/能源部统计数据 —

Updated 2026-10-20

In 2024 generation was about 118 bn kWh against consumption of about 120 bn, a deficit of about 2 bn kWh; imports from Russia were 2.2 bn; the winter peak deficit reached up to 2 GW. In 2025 the deficit fell to 1.5 bn kWh; January–May 2026 showed a small surplus. Average transmission-line wear exceeds 70%; KEGOC's 2026 investment plan is KZT 181.9 bn, with about 7,000 km of new lines planned by 2035. Grid connection capacity for a project must be confirmed in writing. (Based on secondary sources.)

Basis未找到一手原文（待核）：KEGOC/能源部统计数据 —

Updated 2026-10-20

Under Art. 23(4) of the Land Code, foreigners, stateless persons and foreign (non-state) legal entities may hold in private ownership land for construction and built-up sites (excluding agricultural and forestry land and plots in the border zone). SEZs and industrial zones offer leased ready-built facilities or plots under an agreement with the managing company. A specific plot must be confirmed in writing by the regional akimat, the SPK or the zone's managing company.

BasisЗемельный кодекс РК № 442 от 20.06.2003 ст. 23 п. 3–4；Закон РК «О специальных экономических и индустриальных зонах» № 242-VI от 03.04.2019 гл. об индустриальных зонах (ст. 30–33)

Updated 2026-10-20

Foreign individuals and legal entities may own land for construction of production and non-production buildings, except agricultural and afforestation land (Art. 23(4), Land Code); they may not own land in the border zone, and land in the border strip is not granted to anyone (Art. 23(1-1), (4)). Leases of state land are short-term (up to 5 years) or long-term (5 to 49 years) (Art. 35(2)). A lessee who has performed properly has a pre-emptive right to a new term (Art. 37(2)).

BasisЗемельный кодекс РК № 442-II от 20.06.2003 ст. 23 п. 1-1, 4; ст. 35 п. 2; ст. 37 п. 1, 2

Updated 2026-10-12

State-owned land plots and lease rights that have not yet been allocated are granted through auctions, except in the cases listed in Art. 48(1) of the Land Code, such as investment projects under Art. 284 of the Entrepreneurial Code, winners of state construction tenders, and owners operating or expanding their own buildings. Akimats must publish free plots and planned auctions on the state property register portal and their websites, updated quarterly (Art. 43(1-1)). For which land categories and lease terms foreigners may obtain, see the non-agricultural land entry. As of October 2026.

BasisЗемельный кодекс Республики Казахстан № 442-II от 20.06.2003 ст. 48 п. 1; ст. 43 п. 1-1

Updated 2026-10-20

不能。外国人、无国籍人、外国法人及含外资成分的哈国法人不得拥有或租赁农业用地（2021年5月24日起）；任何比例外资参股即不可；既有涉外租约到期后不得续期。非农的工业、商业用地不受此限。农业项目应设计为加工、仓储、物流、设备或与本地无外资法人的合约种植。

BasisЗемельный кодекс РК № 442-II от 20.06.2003 ст. 24, 37, 50, 171 п.5（由 Закон № 39-VII от 13.05.2021 修订）

Updated 2026-10-27

Minimum investment for an investment agreement (in MRP): tourism facilities in priority areas — 200,000; new food and light-industry facilities — 1 million; new production — 2 million; expansion or modernisation of existing production — 5 million. With MRP at KZT 4,325 (2026), 2 million MRP equals KZT 8.65 billion. The MRP on the application date applies.

BasisПредпринимательский кодекс РК № 375-V от 29.10.2015 ст. 283-1 п. 1

Updated 2026-10-20

A party to an investment agreement may receive: 100% CIT reduction, land tax coefficient 0, property tax rate 0%, and stability of these terms. Periods: CIT up to 10 years (new production) or up to 3 years (expansion); land tax up to 10 years; property tax up to 8 years; overall no more than 10 years. If the agreement is terminated early, the preferences are cancelled from the date of signing and taxes are recalculated.

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 736；Предпринимательский кодекс РК № 375-V от 29.10.2015 ст. 283-1, 283-4

Updated 2026-10-04

Under a simplified investment contract, process equipment and components are exempt from import customs duties for the contract term but no more than 5 years from contract registration; spare parts and raw materials — up to 5 years from commissioning of the first long-term asset under the work programme.

BasisПредпринимательский кодекс РК № 375-V от 29.10.2015 ст. 283-5

Updated 2026-10-20

Kazakh Invest lists 15 SEZs: Astana – New City, Astana – Technopolis, ICBC Khorgos, Khorgos – Eastern Gates, Qyzyljar, Jibek Joly, Saryarka, Pavlodar, NIPT (Atyrau), Seaport Aktau, PIT (renamed Almaty Innovation & Financial Zone on 22.06.2026, Res. No. 538), Ontustik, Alatau, TURAN and Aktobe. Created later by the Government: Korkyt Ata (Res. No. 336, 14.05.2025), Atyrau (No. 1028, 01.12.2025) and ITLC Alatau (No. 301, 21.04.2026, Korday district, Zhambyl region).

BasisЗакон РК «О специальных экономических и индустриальных зонах» № 242-VI от 03.04.2019 ст. 10 пп. 2) (создание СЭЗ решением Правительства)；Постановление Правительства РК № 336 от 14.05.2025 «О создании специальной экономической зоны «Коркыт Ата»…» п. 1 (срок до 31.12.2049)；Постановление Правительства РК № 1028 от 01.12.2025 «О создании специальной экономической зоны «Атырау»» п. 1 (срок до 31.12.2036)；Постановление Правительства РК № 301 от 21.04.2026 «О создании специальной экономической зоны «Индустриальный торгово-логистический комплекс «Алатау»» п. 1 (срок до 31.12.2051); Положение, п. 1；Постановление Правительства РК № 538 от 22.06.2026 «О некоторых вопросах специальной экономической зоны «Парк инновационных технологий»» п. 1, 2 (переименование, продление до 31.12.2049)

Updated 2026-10-05

Equipment imported from China (incl. via Khorgos) is usually subject to import customs duty, 16% import VAT and a customs fee. The duty depends on the EAEU HS code, at the EAEU Common Customs Tariff rate in force on the day the declaration is registered; an ad valorem duty is customs value × rate. For some goods Kazakhstan applies lower rates agreed on its WTO accession. The VAT base is customs value plus duties and taxes (excluding VAT). The declaration fee is 6 MRP per goods declaration (KZT 25,950 in 2026).

BasisКодекс РК «О таможенном регулировании в Республике Казахстан» № 123-VI от 26.12.2017 ст. 75 (виды ставок); ст. 76 п. 2; ст. 82 п. 2; ст. 84 п. 1 (ставки на день регистрации декларации)；Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 466 п. 1 (размер облагаемого импорта); ст. 503 п. 1 (ставка НДС 16%)；Решение Совета Евразийской экономической комиссии № 80 от 14.09.2021 (ТН ВЭД ЕАЭС и ЕТТ ЕАЭС) ЕТТ ЕАЭС；Решение Совета Евразийской экономической комиссии № 59 от 14.10.2015 (перечень товаров со ставками ниже ЕТТ ЕАЭС по условиям присоединения РК к ВТО) Перечень；Постановление Правительства РК № 171 от 05.04.2018 «Об утверждении ставок таможенных сборов, взимаемых органами государственных доходов» (в ред. № 631 от 02.08.2023) сбор за декларирование с использованием декларации на товары – 6 МРП；Закон РК «О республиканском бюджете на 2026–2028 годы» № 239-VIII от 08.12.2025 ст. 7 пп. 4) (МРП с 1 января 2026 года – 4 325 тенге)

Updated 2026-10-17

Customs declaration must be handled by a customs representative included in the register of customs representatives. The platform handles tariff classification, duty estimates and document preparation; the declaration itself is filed by a registered customs representative. Basis: Customs Code No. 123-VI, Art. 488–493.

BasisКодекс РК «О таможенном регулировании в РК» № 123-VI от 26.12.2017 ст. 488–493 (таможенные представители, реестр)

Updated 2026-10-20

In 2025 China–Kazakhstan rail freight was 35.6 million t (+11%); road freight about 8 million t (+40%); about 85% of China–Europe overland transport passes through Kazakhstan (Kazakh data). In 2025 China ran about 20,000 China–Europe trains (2.05 million TEU); Middle Corridor (TITR) container volume was 77,000 TEU (+36%), with annual cargo of about 4.5 million t. (Based on secondary sources.)

Basis未找到一手原文（待核）：运量统计数据 —

Updated 2026-10-20

In 2025 Kazakhstan's agricultural exports were USD 7 bn (+37%); exports to China USD 1.43 bn (+35.3%); H1 2026 USD 1.1 bn, about double the same period of last year. Export protocols with China have been signed for 34 products (21 plant-based, 13 animal-based); 3,601 enterprises are registered with China's customs administration. (Based on secondary sources.)

Basis未找到一手原文（待核）：农业部/海关统计 —

Updated 2026-10-17

A Kazakhstan resident must repatriate export proceeds, and import prepayments where the non-resident fails to perform, within the term of the currency contract, crediting them to accounts with authorised banks in Kazakhstan (Art. 9, Law on Currency Regulation and Currency Control). The contract must set the non-resident's performance terms; funds held abroad must be transferred back before the repatriation term expires.

BasisЗакон РК «О валютном регулировании и валютном контроле» от 02.07.2018 № 167-VI ст. 9

Updated 2026-10-12

In 2025 China–Kazakhstan rail freight was 35.6 million t (+11%); road freight about 8 million t (+40%); about 85% of China–Europe overland transport passes through Kazakhstan (Kazakh data). In 2025 China ran about 20,000 China–Europe trains (2.05 million TEU); Middle Corridor (TITR) container volume was 77,000 TEU (+36%), with annual cargo of about 4.5 million t. (Based on secondary sources.)

Basis未找到一手原文（待核）：运量统计数据 —

Updated 2026-10-20

Kazakhstan's Tax Code No. 214-VIII of 18 July 2025 has applied since 1 January 2026; the former Code No. 120-VI lapsed (Art. 848). Law No. 308-VIII of 11 June 2026 (in force 1 July 2026) made only terminology and naming changes, no rate changes. Main rates: CIT 20% (Art. 357), VAT 16% (Art. 503), PIT 10%/15% (Art. 363), social tax 6% (Art. 557). Taxes are listed in Art. 201. Updated 12 Oct 2026. Not legal advice; rely on KGD and a practising accountant.

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 201 (виды налогов); ст. 357; ст. 363; ст. 503; ст. 557; ст. 848 (введение в действие с 01.01.2026, утрата силы Кодекса № 120-VI)；Закон РК № 308-VIII от 11.06.2026 «О внесении изменений в Налоговый кодекс РК» ст. 1 (терминологические изменения), ст. 2 (введение с 01.07.2026)；Закон РК «О республиканском бюджете на 2026–2028 годы» № 239-VIII от 08.12.2025 ст. 7 пп. 4) (МРП с 01.01.2026 — 4 325 тенге)

Updated 2026-10-17

A taxpayer whose turnover within a calendar year exceeds 10,000 MCI as of 1 January (KZT 43,250,000 in 2026) must register for VAT. The application is due within five working days of exceeding the threshold, or before the transaction if a single deal would exceed it (Tax Code Art. 99(4), 101(1), (3), (4)). A newly established company counts turnover from its state registration date. Turnover above the threshold before registration is treated as taxable for liability purposes (Art. 101(6)). Taxpayers on special tax regimes are not registered for VAT. As of October 2026.

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 99 пп. 3, 4; ст. 101 пп. 1–4, 6；Закон РК «О республиканском бюджете на 2026–2028 годы» № 239-VIII от 08.12.2025 ст. 7 пп. 4) (МРП с 01.01.2026 — 4 325 тенге)

Updated 2026-10-20

The standard corporate income tax (CIT) rate is 20%. Banks (excluding income from lending to businesses) and casinos/bookmakers pay 25%; agricultural producers 3%; social-sector organisations 5% for 2026 and 10% from 2027. Parties to an investment agreement may receive a 100% CIT reduction for up to 10 years. Basis: Tax Code No. 214-VIII, Art. 357 and 736.

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 357 (ставки КПН); ст. 736 (соглашение об инвестициях)

Updated 2026-10-17

The VAT period is a calendar quarter (Art. 504, Tax Code No. 214-VIII). The VAT return is filed no earlier than the 15th of the month after the quarter and no later than the 15th of the second month after it (Art. 505); the tax is paid by the 25th of the second month after the quarter (Art. 506(1)). Example: for Q3, file between 15 October and 15 November and pay by 25 November. Import VAT is paid within the deadlines set by customs law (Art. 506(2)).

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 504; ст. 505 п. 1; ст. 506 пп. 1), 2)

Updated 2026-10-17

Foreign-currency operations between Kazakhstan residents within Kazakhstan are prohibited except for cases listed in the law, such as operations involving the National Bank or Ministry of Finance, banking operations of authorised banks, foreign-currency securities, and settlements between commission agents and principals under export/import contracts (Art. 6(1), Law on Currency Regulation and Currency Control). A Chinese-owned company registered in Kazakhstan is also a resident, so settlements with local companies are generally in tenge.

BasisЗакон РК «О валютном регулировании и валютном контроле» от 02.07.2018 № 167-VI п. 1 ст. 6

Updated 2026-10-12

Under the list to Government Resolution No. 1041 of 24 November 2023 (item 16), the first head and one deputy of a Kazakh legal entity with 100% foreign ownership (no more than one person per position) do not need a work permit. Other foreign employees need a permit within the employer's quota. Cross-reference: Migration Law, Art. 36-1(2)(8).

BasisПостановление Правительства РК № 1041 от 24.11.2023 (в ред. постановления № 635 от 18.08.2025) перечень, п. 16；Закон РК «О миграции населения» № 477-IV от 22.07.2011 ст. 36-1 п. 2 пп. 8

Updated 2026-10-20

Under Migration Law Art. 36-1(2), quotas and work permits do not apply to, among others: heads of branches and representative offices of foreign companies; permanent residents of Kazakhstan; self-employed foreigners with a qualification certificate; staff of SEZ participants with projects above 1 million MCI and their contractors during construction and one year after commissioning; degree-holding managers and specialists at Astana Hub; persons on a Government list. Intra-corporate transferees are outside the annual quota (Art. 36-1(3)) but still need an ICT permit (Art. 37-3).

BasisЗакон Республики Казахстан «О миграции населения» № 477-IV от 22.07.2011 ст. 36-1 пп. 2, 3; ст. 37-3 п. 1

Updated 2026-10-20

2026年配额：地方机关向雇主发放外国劳动力许可不超过劳动力总数的0.3%（2026年5月10日起，此前0.25%）；个人引进劳动移民2.85%。建安项目超过100万MRP可免配额（特区法）。

BasisПриказ Минтруда РК № 397 от 12.12.2025；修订 № 153 от 24.04.2026 —

Updated 2026-10-27

As tax agent, the employer withholds personal income tax no later than the day of payment and remits it within 25 calendar days after the end of the month of payment (Art. 440(3)-(4), Tax Code No. 214-VIII). Social tax is calculated monthly (Art. 561) and paid by the 25th of the following month (Art. 560). The combined PIT and social tax return is filed quarterly by the 15th of the second month after the quarter (Arts. 445, 562).

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 440 п. 3, 4; ст. 445 п. 1; ст. 560 п. 1; ст. 561; ст. 562 п. 1

Updated 2026-10-17

Under the 2026 Tax Code, dividends paid to non-residents are subject to 15% withholding (Art. 682). For holders of at least 25% of capital: 5% up to 230,000 MRP and 15% above; 20% for persons from preferential tax jurisdictions. The paying company withholds no later than the payment date (Art. 683). Treaty rates may be applied under the established procedure.

BasisНалоговый кодекс РК от 18.07.2025 № 214-VIII ст. 682, 683

Updated 2026-10-12

The China–Kazakhstan double taxation agreement was signed in Astana on 12 September 2001, entered into force on 27 July 2003 and has applied since 1 January 2004. Source-country tax on dividends, interest and royalties is capped at 10% (Art. 10–12). China's tax authority also publishes a synthesised text with the MLI.

BasisСоглашение между Правительством КНР и Правительством РК об избежании двойного налогообложения (подписано 12.09.2001) ст. 10–12, 28

Updated 2026-10-04

A Kazakhstan resident must repatriate export proceeds, and import prepayments where the non-resident fails to perform, within the term of the currency contract, crediting them to accounts with authorised banks in Kazakhstan (Art. 9, Law on Currency Regulation and Currency Control). The contract must set the non-resident's performance terms; funds held abroad must be transferred back before the repatriation term expires.

BasisЗакон РК «О валютном регулировании и валютном контроле» от 02.07.2018 № 167-VI ст. 9

Updated 2026-10-12

The new China–Kazakhstan agreement on the promotion and reciprocal protection of investments was signed in Astana on 16 June 2025 and entered into force on 27 June 2026; the 1992 agreement (of 10 August 1992) is terminated. It provides national and most-favoured-nation treatment, compensation for expropriation and investor–state international arbitration.

BasisСоглашение между Правительством КНР и Правительством РК о поощрении и взаимной защите инвестиций (подписано 16.06.2025) ст. 3, 4, 7, 39

Updated 2026-10-04

From 1 July 2026 the Prosecutor General acts as Investment Ombudsman; at regional level he is represented by investment prosecutors (regional and equivalent prosecutors), and his work is supported by the prosecution service's investor rights protection unit. Investors may apply to the Ombudsman on problem issues in investment activity. Basis: Entrepreneurial Code Art. 314–317 as amended by Law No. 306-VIII.

BasisЗакон РК № 306-VIII от 11.06.2026 (изменения в Предпринимательский кодекс) ст. 314–317 Предпринимательского кодекса в новой редакции

Updated 2026-10-04

The China General Chamber of Commerce in Kazakhstan (CGCC) was registered in December 2020 and has over 50 members; its secretariat is the CCPIT representative office in Kazakhstan; address: Beijing Building, offices 1115–1116, Astana, tel. +7 7172 728-194. The Kazakhstan Chinese Enterprises Chamber of Commerce (KZCEC) was registered in Almaty in March 2024 with over 200 members, tel. +7 727 333-15-70. (Organisational contacts from the chambers' websites; membership figures not confirmed.)

Basis未找到一手原文（待核）：商会登记信息 —

Updated 2026-10-17

Secondary land use (sublease) arises under a contract when the primary land user transfers a plot or part of it to another person for temporary use, in the form of a lease or free temporary use; the secondary user may not transfer its rights further, and both users bear the land user's obligations to the state in full (Land Code, Art. 38(1)-(3)). Agricultural land held for farming may not be sublet, except service land allotments (Art. 38(5)).

BasisЗемельный кодекс Республики Казахстан № 442-II от 20.06.2003 ст. 38 п. 1–5

Updated 2026-10-27

Usually you first register an LLP (TOO): a private-business legal entity is registered within one working day of an e-application; with foreign founders lacking an IIN, no later than the working day after filing (Art. 9, Law No. 2198). The licence list of the Law on Permits and Notifications covers bus passenger transport and rail freight, not domestic road freight. International road haulage requires an admission certificate and a vehicle admission card from the competent authority (Art. 45, Law on Road Transport); dangerous goods need separate permits. As of October 2026.

BasisЗакон РК «О государственной регистрации юридических лиц и учетной регистрации филиалов и представительств» № 2198 от 17.04.1995 ст. 9；Закон РК «Об автомобильном транспорте» № 476 от 04.07.2003 ст. 45 п. 3；Закон РК «О разрешениях и уведомлениях» № 202-V от 16.05.2014 прил. 1 п. 75–76; прил. 2 п. 12–13, 34

Updated 2026-10-24

Personal data must be stored by the owner, operator or third party in a database and/or digital object located in Kazakhstan (Art. 12(2) of Law No. 94-V as amended by Law No. 326-VIII of 24 June 2026, now in force). Cross-border transfer is allowed to countries that protect personal data; to other countries only with the data subject's consent, under ratified treaties or in other cases listed in Art. 16(3). In addition, operators other than small and medium ones must notify the authorised body before starting processing (Art. 10-1). As of October 2026.

BasisЗакон РК «О персональных данных и их защите» № 94-V от 21.05.2013 ст. 12 п. 2; ст. 16 пп. 2, 3; ст. 10-1；Закон РК № 326-VIII от 24.06.2026 «О внесении изменений и дополнений в некоторые законодательные акты РК по вопросам цифровизации, защиты персональных данных…» ст. 1 п. 37 (изменения ст. 12, дополнение ст. 10-1); ст. 2 п. 1

Updated 2026-10-20

Owners, operators and third parties must notify the authorised body before they start and before they stop processing personal data; the details go into a register of personal data processors within 30 working days. Small and medium owners and operators may process data without notification. The notice states protection measures, start date, any cross-border transfer, the data collected and where the database or digital object is located (Art. 10-1 of Law No. 94-V, added by Law No. 326-VIII of 24 June 2026, in force 60 days after publication). As of October 2026.

BasisЗакон Республики Казахстан «О персональных данных и их защите» № 94-V от 21.05.2013 ст. 10-1 пп. 1–5；Закон Республики Казахстан № 326-VIII от 24.06.2026 «О внесении изменений и дополнений в некоторые законодательные акты РК по вопросам цифровизации, защиты персональных данных…» ст. 1 п. 37; ст. 2 п. 1 (60 календарных дней после первого официального опубликования 25.06.2026)

Updated 2026-10-20

Under Law No. 202-V on Permits and Notifications: organisations producing, storing and selling feed and feed additives need confirmation of an accounting number (Annex 2, item 102, second-category permit); feed additives need a registration certificate (Annex 2, item 375); the start of construction and installation works requires a notification (Annex 3, item 3). Only items listed in the Law's annexes are covered; land, environmental and other procedures are not covered here. The requirements apply nationwide.

BasisЗакон РК «О разрешениях и уведомлениях» № 202-V от 16.05.2014 приложение 2, пп. 102 и 375; приложение 3, п. 3

Updated 2026-10-12

Legal assistance, including court representation, is provided by advocates or legal consultants (Law on Advocacy No. 176-VI); audits are issued by licensed audit firms; customs declaration is handled by a customs representative (Customs Code No. 123-VI); travel agency activity is licensed (Tourism Law No. 211, Law on Permits and Notifications No. 202-V). The platform does not carry out these activities in its own name.

BasisЗакон РК «Об адвокатской деятельности и юридической помощи» № 176-VI от 05.07.2018 —；Кодекс РК «О таможенном регулировании» № 123-VI от 26.12.2017 ст. 488–493；Закон РК «О туристской деятельности» № 211 от 13.06.2001; Закон РК «О разрешениях и уведомлениях» № 202-V от 16.05.2014 —

Updated 2026-10-17

A Government Resolution of 31 December 2025 approved the Investment Policy Concept to 2030 (resolution number not found): at least KZT 270 trillion of fixed-capital investment over 6 years, at least USD 100 bn of gross FDI inflow, net FDI of at least 2% of GDP annually; an Investor Rights Protection Committee is to be created with a prosecutor assigned to each project; full launch of the National Digital Investment Platform. It took effect on signing.

BasisПостановление Правительства РК от 31.12.2025 об утверждении Концепции инвестиционной политики до 2030 года номер не найден

Updated 2026-10-17

The Council for Attracting Investment (investment headquarters) was created by Prime Minister's Order No. 64-r of 19 March 2021; it is chaired by the First Deputy Prime Minister, its working body is the Ministry of Foreign Affairs, and it meets at least 12 times a year. According to the Government, over three years it considered 309 projects worth more than USD 154 billion.

BasisРаспоряжение Премьер-Министра РК № 64-р от 19.03.2021 «О создании Совета по привлечению инвестиций (инвестиционный штаб)» п. 1; Положение, п. 2, 4

Updated 2026-10-04

From 1 January 2026 the monthly calculation index (MRP) is KZT 4,325 and the minimum wage is KZT 85,000. Investment agreement thresholds and the VAT registration threshold, among others, are set as multiples of MRP. Basis: Art. 7 of the 2026–2028 Republican Budget Law No. 239-VIII.

BasisЗакон РК «О республиканском бюджете на 2026–2028 годы» № 239-VIII от 08.12.2025 ст. 7 (пп. 1, 4)

Updated 2026-10-04

An investment obligations agreement is concluded with the Government: at least 75 million MRP invested cumulatively over 8 years (including the application year), with at least 50% in the first 4 years. The benefit is 10-year stability of tax legislation; there are no rate reductions. Basis: Entrepreneurial Code Art. 283-2, Tax Code Art. 737.

BasisПредпринимательский кодекс РК № 375-V от 29.10.2015 ст. 283-2；Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 737

Updated 2026-10-04

Investors receive services under the one-stop-shop principle through front offices at three levels: Kazakh missions abroad, Kazakh Invest with central bodies, and regional bodies. From 18 June 2026 projects are classed as high priority (over KZT 50 billion or in the green corridor), medium priority (over KZT 500 million) and basic; the green corridor score threshold is 1.6; projects from 7.5 million MRP are handled by a Task Force.

BasisПредпринимательский кодекс РК № 375-V от 29.10.2015 ст. 282-1；Приказ Министра иностранных дел РК от 08.06.2026 № 11-1-4/313 (Правила организации «одного окна» для инвесторов) —

Updated 2026-10-04

A simplified investment contract provides two non-tax preferences: a state in-kind grant (land, buildings, equipment, vehicles etc.) of up to 30% of investment in long-term assets, and customs duty exemption. The application is decided within 60 working days of registration (from 2026). Basis: Entrepreneurial Code, Art. 283-3, 292, 293.

BasisПредпринимательский кодекс РК № 375-V от 29.10.2015 ст. 283-3, 292, 293

Updated 2026-10-04

From 1 January 2026 the former investment priority project regime is replaced by three instruments: (1) investment agreement — tax preferences, in-kind grants, right to hire foreign labour, tax benefits up to 10 years; (2) investment obligations agreement — at least 75 million MRP over 8 years, 10-year tax-regime stability; (3) simplified investment contract — in-kind grant up to 30% of long-term asset investment and customs duty exemption.

BasisПредпринимательский кодекс РК № 375-V от 29.10.2015 ст. 283-1, 283-2, 283-3 (введены Законом № 215-VIII от 18.07.2025)

Updated 2026-10-04

The "Investment proposals" section of the Kazakh Invest website lists official investment proposals, filterable by region and industry (agro-industry, energy, chemicals, transport and logistics, healthcare and pharmaceuticals, etc.). As of October 2026 the catalogue includes a chlor-alkali cluster, a glass cluster, a multi-profile medical centre and compound feed. Amounts and indicators are on each project page; the platform does not recommend projects.

Basis无专门法律依据（目录为Kazakh Invest官网公布的信息） —

Updated 2026-10-17

The Central Asia Jiangsu Center (中亚江苏中心) can provide companies going global with warehousing, office space, company registration, legal consulting, tax, market development and government relations services. The work is carried out by 苏豪中亚江苏中心公司, a company set up in Astana by 苏豪亚欧互联集团 to serve such companies (official English name not confirmed). Specific terms and fees are subject to written confirmation by that company.

Basis不适用：平台商业服务说明，非法规事项（平台运营方口径） —

Updated 2026-10-27

JSC National Company KAZAKH INVEST is Kazakhstan's national investment company; it provides investors with free consultation, visa support, investment-contract support, negotiation venues with state bodies and one-stop-shop assistance; 24/7 hotline +7 7172 620 620. It was renamed from KAZNEX INVEST by Government Resolution No. 100 of 1 March 2017.

BasisПостановление Правительства РК № 100 от 01.03.2017 (переименование АО «НК «KAZNEX INVEST») —

Updated 2026-10-20

JSC NAC Kazatomprom is Kazakhstan's national atomic company; its website describes it as the national operator for import and export of uranium, rare metals and nuclear fuel, with about 20% of world uranium output. Shareholders (as of Oct 2026): Samruk-Kazyna 62.99%, Ministry of Finance 12.01% (managed in trust by Samruk-Kazyna), free float 25%. For foreign investors: under Art. 160 of the Subsoil Code, uranium subsoil rights go to the national uranium company via direct negotiations, and ISR rights may only be transferred to entities in which it holds over 75%.

BasisКодекс Республики Казахстан «О недрах и недропользовании» № 125-VI от 27 декабря 2017 года (в ред. Закона РК от 07.07.2026 № 337-VIII) ст. 160 п. 1–3

Updated 2026-10-27

Kazakhstan has 17 regions and 3 cities of republican significance (Astana, Almaty, Shymkent), with a population of 20.496 million (1 January 2026). Examples of priority sectors from regional portals: Aktobe — chromium, nickel, titanium, petrochemicals; Karaganda — mining, metallurgy and machinery; Zhambyl — chemicals (phosphorus) and wind power; North Kazakhstan — grain and food processing; Mangystau — processing and port logistics; Turkistan — textiles and food.

Basis未找到一手原文（待核）：统计与区域门户数据 —

Updated 2026-10-17

Many regions have a socio-entrepreneurial corporation (SPK), a regional development institution that manages regional assets, attracts investors and supports projects. Confirmed on their own websites: SPK Ertis (East Kazakhstan), Kaspiy (Mangystau), Taraz (Zhambyl) and Tobol (Kostanay). For other regions check the akimat and SPK websites.

Basis未找到一手原文（待核）：各СПК为区域发展机构，设立依据为各州акимат决定，本次未打开 —

Updated 2026-10-20

AIFC participants enjoy tax benefits, but from 2026 substantial-presence requirements apply: direct income ratio of at least 0.5; personnel cost ratios (IT 0.25, consulting 0.30, crypto/funds 0.35–0.40); operating expense ratio of at least 0.15. If not met, CIT is recovered at 20%; the annual report goes to AFSA by 31 March. (From a secondary source; the constitutional statute and AFSA rules could not be opened.)

BasisКонституционный закон РК «О Международном финансовом центре «Астана» ст. 6 — не проверено (страница не открылась)；Правила AFSA о существенном присутствии — (текст не открывался)

Updated 2026-10-20

A foreign individual establishing a company normally needs a C5 business-immigrant visa (single entry, up to 90 days, issued by missions on an invitation); C3 is the labour visa. Under Art. 40 of the Migration Law a business immigrant must register a legal entity within 2 months. Processing times are set by the competent bodies.

BasisСовместный приказ МИД РК № 11-1-2/555 от 24.11.2016 и МВД РК № 1100 от 28.11.2016 (рег. МЮ № 14531) Правила оформления виз: категории С3, С5；Закон РК «О миграции населения» № 477-IV от 22.07.2011 ст. 40 (деловой иммигрант)

Updated 2026-10-20

For foreign goods, a preliminary declaration may be filed before the goods enter the EAEU customs territory, or before delivery to the place set by the departure customs office under customs transit (Customs Code, Art. 185(1)). Information unknown at filing, such as vehicle details (except mode of transport), certain supporting documents and other data set by the Commission, may be omitted (Art. 185(2)). Release time then runs from events such as customs receiving notice that the goods are in the customs control zone (Art. 193(2)).

BasisКодекс Республики Казахстан «О таможенном регулировании в Республике Казахстан» № 123-VI от 26.12.2017 ст. 185 п. 1, 2; ст. 193 п. 2

Updated 2026-10-27

As of October 2026, customs must complete release within four hours of registering the declaration; if it was registered less than four hours before the customs office closes, within four hours of the office opening (Customs Code, Art. 193(1)). Where documents are requested, other forms of control are applied or declaration data are amended, release must be completed no later than one working day after registration, extendable for the time control requires (Art. 193(3),(4)).

BasisКодекс Республики Казахстан «О таможенном регулировании в Республике Казахстан» № 123-VI от 26.12.2017 ст. 193 п. 1–4

Updated 2026-10-27

Full-swing (360°) excavators, all EAEU CN codes under 8429 52, imported into Kazakhstan may use the list of goods for which Kazakhstan applies rates below the EAEU Common Customs Tariff under its WTO accession terms: the import duty rate is 0% (as of October 2026). Goods imported at these lower rates are subject to special restrictions on circulation to other EAEU member states, so confirm with a licensed customs representative which rate (WTO or EAEU CCT) to declare. Import VAT of 16% and the customs fee are still payable.

BasisРешение Совета Евразийской экономической комиссии № 59 от 14.10.2015 (Перечень товаров, по которым РК применяет ставки ниже ЕТТ ЕАЭС, в ред. Решения № 95 от 30.10.2020 с изменениями) Перечень, позиции 8429 52 100 1, 8429 52 100 9, 8429 52 900 0 – 0%；Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 503 п. 1 (ставка НДС 16% к облагаемому импорту)

Updated 2026-10-12

As of October 2026, the temporary storage period is four months, counted from the day after customs registers the documents for placing goods into temporary storage; the Eurasian Economic Commission may set a shorter period for certain goods (Customs Code, Art. 172(1)). Goods not released by the end of the period are detained by customs, unless a declaration was registered before expiry (Art. 172(3)).

BasisКодекс Республики Казахстан «О таможенном регулировании в Республике Казахстан» № 123-VI от 26.12.2017 ст. 172 п. 1, 3

Updated 2026-10-27

Yes. Turkistan International Airport has a cargo terminal. According to the EDB project page, it holds 60 tonnes and offers three-day storage with daily intake of up to 20 tonnes. The airport website has a freight section with 2026 tariffs. Capacity is modest, so larger shipments should be confirmed with the airport in advance. As of October 2026 the airport has tendered works to reconstruct the cargo terminal.

Basis数据来源：ЕАБР, проект «Строительство, эксплуатация и управление международного аэропорта г. Туркестан» (2020) Общая информация о проекте

Updated 2026-10-17

According to Kazakh Invest: 1st in the world for uranium reserves (2025 output 25,839 t U3O8; Kazatomprom about 20% of world supply); 1st for tungsten reserves (over 2 million t); 2nd for chromium (16.2% of world reserves); 4th for manganese; 5th for zinc and lead; coal reserves 33.6 bn t, 10th; copper 12th. Lithium (Li2O) balance reserves 226.9 thousand t; rare-earth resources in Karaganda region are estimated at nearly 1 million t (to be confirmed). (Based on secondary sources.)

Basis未找到一手原文（待核）：统计/地质数据，不适用法条 —

Updated 2026-10-20

The limitation period is 3 years; 5 years for large businesses, subsoil users, persons with CFC duties (Chapter 33) and import VAT paid by offset; with tax incentives, the agreement term plus 5 years (Art. 65). Records are kept until it expires, at least 5 years (Art. 206). VAT payers issue e-invoices (ESF, Art. 492); issuing is suspended e.g. for unfulfilled notices or no VAT returns for 6 months (Art. 88). Late-payment interest: 1.25x the National Bank base rate per day (Art. 5). Updated 12 Oct 2026. Not legal advice; rely on KGD and a practising accountant.

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 65 пп. 2–4 (давность); ст. 202 п. 2, ст. 206 п. 3 (учётная документация, хранение); ст. 207, ст. 492 п. 1 (ЭСФ); ст. 88 п. 1 (приостановление выписки ЭСФ); ст. 5 пп. 2) (пени)

Updated 2026-10-17

As of October 2026, depreciation rates set by the taxpayer may not exceed these caps: Group I, buildings and structures (except oil and gas wells and transmission devices), 10%; Group II, machinery and equipment (except oil and gas production equipment and computers), 25%; Group III, computers, software and data-processing equipment, 40%; Group IV, other fixed assets incl. wells and oil and gas equipment, 15% (Tax Code, Art. 280(2)).

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 280 п. 2

Updated 2026-10-27

Monthly CIT advance payments are not required, among others, from taxpayers whose aggregate annual income for the year before last did not exceed 600,000 MRP, or from newly created entities in their year of registration and the following year (Art. 348, Tax Code No. 214-VIII). For Q1 the tax office assesses 1/12 of last year's total advances per month (Art. 349); for Q2–Q4 the payer pays 1/12 of last year's CIT and files the calculation by 20 April (Art. 350). Each monthly payment is due by the 25th.

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 348 п. 1 пп. 1), 2); ст. 349; ст. 350 п. 2, 3, 5

Updated 2026-10-12

Resident legal entities and non-residents operating through a permanent establishment file the corporate income tax (CIT) return with their local tax office by 31 March of the following year (Art. 359(1), Tax Code No. 214-VIII). The annual CIT is paid within ten calendar days after the filing deadline (Art. 347(2)); advance payments made during the year are credited. Entities under the simplified-declaration special regime do not file this return.

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 359 п. 1, п. 3; ст. 347 п. 2

Updated 2026-10-17

Companies file annual property tax and land tax returns by 31 March of the following year and pay the tax within 10 calendar days after the filing deadline (Tax Code Art. 584(3), 587, 593(8), 596(3)). If the estimated property tax exceeds 300 MCI, the company also makes current payments: it submits a calculation by 15 February and pays in equal instalments by 25 February, 25 May, 25 August and 25 November (Art. 593(6), 596(1)). Individual entrepreneurs on the simplified declaration regime make no current payments. As of October 2026.

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 584 п. 3; ст. 587 п. 1; ст. 593 пп. 6, 8; ст. 596 пп. 1, 3

Updated 2026-10-20

Corporate income tax withheld from a non-resident's income must be remitted by the tax agent within 25 calendar days after the end of the month in which the income was paid; for amounts accrued and deducted but not yet paid, within 10 calendar days after the CIT return deadline (Tax Code Art. 684(1)). The withholding tax calculation is filed at the agent's location: for Q1–Q3 by the 15th of the second month after the quarter, and for Q4 by 31 March of the following year (Art. 685). As of October 2026.

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 684 п. 1 пп. 1)–3); ст. 685

Updated 2026-10-20

As of October 2026, a business loss is carried forward consecutively to the next ten tax periods inclusive and offset against taxable income of those periods (Tax Code, Art. 339(1)). Special rules apply to controlled foreign companies; losses of a bank subsidiary that acquires the parent bank's doubtful and bad assets cannot be carried forward (Art. 339(2)).

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 338; ст. 339 п. 1, 2

Updated 2026-10-27

A non-resident has a PE through a fixed place of business, services via personnel (over 183 days in any 12 months on one or related projects), a dependent agent or joint activity (Arts. 226–229); a treaty prevails (China–Kazakhstan: construction and services only beyond 12 months). Register within 30 days (Art. 95); an unregistered PE's income is withheld at 20% with no deductions (Art. 691). PE net income bears an extra 15% (Art. 357), max 5% under the treaty. Updated 12 Oct 2026. Not legal advice; rely on KGD and a practising accountant.

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 226 пп. 1–2; ст. 227; ст. 228 пп. 1–5; ст. 229; ст. 95 п. 2 пп. 1); ст. 691 пп. 1–2; ст. 357 п. 1 пп. 4)；Закон РК № 421-II от 02.06.2003 «О ратификации Соглашения между Правительством РК и Правительством КНР об избежании двойного налогообложения…» (Соглашение от 12.09.2001) ст. 5 п. 3 (ПУ: стройплощадка/монтаж, услуги — более 12 месяцев); ст. 10 п. 2, п. 6 (дивиденды ≤10%, налог на прибыль ПУ ≤5%); ст. 11 п. 2 (проценты ≤10%); ст. 12 п. 2 (роялти ≤10%)

Updated 2026-10-17

As of October 2026, a resident individual's income (salary etc.) is taxed progressively per year: 10% up to 8,500 MRP (2026 MRP is KZT 4,325, i.e. KZT 36,762,500), 15% on the excess. Dividends: 5% up to 230,000 MRP, 15% above. Private practice: 9%. Sole entrepreneurs on the general regime: 10% up to 230,000 MRP, 15% above. You are a tax resident after 183+ days in Kazakhstan in any consecutive 12 months. Non-residents' Kazakh-source income is taxed at source at separate rates.

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 363 пп. 1)–4) (ставки ИПН); ст. 222 п. 2 (резидентство физлица, 183 дня)；Закон РК «О республиканском бюджете на 2026–2028 годы» № 239-VIII от 08.12.2025 ст. 7 пп. 4) (МРП с 1 января 2026 года – 4 325 тенге)

Updated 2026-10-20

Legal entities pay property tax at 1.5% of the tax base unless otherwise provided (Art. 592(1), Tax Code No. 214-VIII). A 0.5% rate applies to individual entrepreneurs, entities under the simplified-declaration special regime and social enterprises (Art. 592(2)); 0.1% applies to certain categories such as non-profit and social-sector organisations (Art. 592(3)). SEZ participants and investment-agreement projects may be exempt — see the related entries.

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 592 п. 1–3

Updated 2026-10-12

As of October 2026, a legal entity is a Kazakh tax resident if it is incorporated under Kazakh law, or incorporated abroad but has its place of effective management in Kazakhstan (Tax Code, Art. 223). To apply a double tax treaty, residency is confirmed by the higher-level tax authority upon the taxpayer's application, for the past and/or current calendar year (Art. 224).

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 223 п. 1, 2; ст. 224 п. 1, 2, 4

Updated 2026-10-27

An SEZ participant registers with the SEZ tax office and carries out priority activities (Art. 734). Under Art. 735: 100% CIT reduction on priority income; land tax/land fee coefficient 0 and property tax rate 0; for agreements after 1 Jan 2024, 7/15/25 years for categories A/B/C. Other income is taxed normally with separate accounting; no other 100% CIT reductions. Investment agreements signed before 1 Jan 2026 keep their tax terms (Art. 838). Updated 12 Oct 2026. Not legal advice; rely on KGD and a practising accountant.

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 734 пп. 1–2 (условия); ст. 735 пп. 1, 4, 6, 7, 8, 10, 12 (преференции, раздельный учёт, сроки A/B/C, стабильность); ст. 838 (соглашения об инвестициях до 01.01.2026); ст. 65 п. 4 (давность при преференциях)；Закон РК «О специальных экономических и индустриальных зонах» № 242-VI от 03.04.2019 ст. 51 п. 2 (категории A/B/C по стоимости проекта)

Updated 2026-10-17

The simplified declaration is filed with the tax office at the taxpayer's location no later than the 15th day of the second month after the reporting period, and the tax is paid no later than the 25th day of that second month as corporate or individual income tax (Tax Code, Art. 727).

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 727

Updated 2026-10-17

From 2026, resident legal entities and sole proprietors with annual income up to 600,000 MRP may use the simplified-declaration special tax regime, unless their activity is on the Government's excluded list (Tax Code, Art. 723). The rate is 4% of taxable income; local councils (maslikhats) may raise or lower it by up to 50% (Art. 726). Excluded are, among others, entities more than 25% owned by other legal entities, non-profits, and SEZ and Astana Hub participants.

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 723, 726

Updated 2026-10-17

Social tax is 6% (1.8% for own agricultural production and processing). Employer mandatory pension contributions (OPVR) are 3.5% in 2026 and 4.5% from 2027. Personal income tax is 10% up to 8,500 MRP per year and 15% on the excess. Basis: Tax Code, Art. 557 and 363; Social Code, Art. 251.

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 557 (ставка социального налога); ст. 363 (ставки ИПН)；Социальный кодекс РК № 224-VII от 20.04.2023 ст. 251 (ставка ОПВР работодателя)

Updated 2026-10-04

An online store registered in Kazakhstan follows the general VAT rules: the rate is 16%; under the general regime VAT registration is mandatory once annual turnover exceeds 10,000 MRP (about KZT 43.25 million in 2026), while special tax regime payers are not VAT-registered. A foreign company selling goods or e-services to individuals in Kazakhstan via a website or marketplace must complete simplified (conditional) VAT registration within one month of the first payment and pay 16% VAT quarterly, by the 25th of the second month after the quarter.

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 99 п. 3 пп. 4), п. 4 (порог 10 000 МРП); ст. 101; ст. 102 (условная постановка иностранной компании)；Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 503 п. 1 (ставка 16%); ст. 826–827 (электронная торговля иностранных компаний)

Updated 2026-10-17

The standard VAT rate is 16% from 1 January 2026. Medicines, medical devices and medical services are taxed at 5% in 2026 and 10% from 2027. VAT registration is mandatory when turnover exceeds 10,000 MRP (with MRP at KZT 4,325 in 2026, about KZT 43.25 million). Basis: Tax Code, Art. 503 and Art. 99(4).

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 503 (ставки НДС); п. 4 ст. 99 (порог постановки на учёт — 10 000 МРП)

Updated 2026-10-17

Kazakh-source income of non-residents is taxed at source (Art. 682(1), Tax Code No. 214-VIII): general rate 20%; capital gains, dividends, interest and royalties 15%; interest on loans and debt securities 10%; international transport services 5%; dividends to a holder of at least 25% of capital — 5% up to 230,000 MRP and 15% on the excess. Income of persons registered in tax havens is taxed at 20% (Art. 682(2)). Treaty rates may be applied under the procedure set by the Code.

BasisНалоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 682 п. 1 пп. 1)–7), п. 2

Updated 2026-10-17

An employment contract in Kazakhstan must be in writing, in at least two copies signed by both parties, one kept by each. It may also be concluded or amended as an electronic document signed with a digital signature (EDS). Any change, including a transfer, is made by a written supplementary agreement (Labor Code, Art. 33).

BasisТрудовой кодекс Республики Казахстан № 414-V от 23.11.2015 ст. 33 п. 1, 2

Updated 2026-10-17

An intra-corporate transfer (ICT) is available for heads, managers and specialists (para. 45, Rules under Labour Ministry Order No. 279) who have worked at least one year for the sending entity established in a WTO member state outside Kazakhstan (para. 46). The permit is free (para. 44), decided within 7 working days (para. 50) and issued for the transfer period up to 3 years, with one 12-month extension (para. 75). ICT managers and specialists may not exceed 50% of Kazakh staff in the same category (para. 60).

BasisПриказ Заместителя Премьер-Министра – Министра труда и социальной защиты населения РК № 279 от 30.06.2023 «Об утверждении Правил и условий выдачи или продления разрешений работодателям на привлечение иностранной рабочей силы, а также осуществления внутрикорпоративного перевода» Правила, п. 44, 45, 46, 50, 60, 75

Updated 2026-10-12

Basic paid annual leave is 24 calendar days, unless a longer period is provided by the Labor Code, other regulations, or the employment or collective agreement (Labor Code, Art. 88).

BasisТрудовой кодекс Республики Казахстан № 414-V от 23.11.2015 ст. 88

Updated 2026-10-17

Overtime may not exceed two hours per day per employee, or one hour in heavy, harmful or hazardous work. The total is capped at 12 hours per month for a four-, five- or six-day week, and 120 hours per year under summarized working-time accounting (Labor Code, Art. 78). The cap does not apply in the emergency cases listed in Art. 77(2)(1) and (4).

BasisТрудовой кодекс Республики Казахстан № 414-V от 23.11.2015 ст. 78

Updated 2026-10-17

Overtime (under time-based pay), work on public holidays and days off, and every hour of night work are paid at an increased rate set by the employment or collective agreement or employer's act, but not less than 1.5 times the employee's daily (hourly) rate (Labor Code, Arts. 108–110).

BasisТрудовой кодекс Республики Казахстан № 414-V от 23.11.2015 ст. 108, 109, 110

Updated 2026-10-17

Fees are set in MRP by sector and worker category (Government Resolution No. 819 of 3 October 2025, applicable from 1 January 2026). Example: manufacturing — category I 154 MRP for 1 year (308 for 2 years, 462 for 3 years), categories II, III and IV — 178, 202 and 225 MRP; construction — category I 171 MRP for 1 year, category IV 250 MRP. Seasonal workers pay 12, 24, 36 or 48 MRP (up to 90/180/270/365 days). Intra-corporate transfer permits are free (para. 44, Rules No. 279).

BasisПостановление Правительства РК № 819 от 03.10.2025 «Об установлении ставок сбора за выдачу или продление разрешения на привлечение иностранной рабочей силы в Республику Казахстан» п. 1, 3; приложение 1 (строки 3 и 6)；Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 616 п. 6；Приказ Заместителя Премьер-Министра – Министра труда и социальной защиты населения РК № 279 от 30.06.2023 «Об утверждении Правил и условий выдачи или продления разрешений работодателям на привлечение иностранной рабочей силы, а также осуществления внутрикорпоративного перевода» Правила, п. 44

Updated 2026-10-12

The employer applies to the local executive body (akimat) where the foreigners will work, online via egov.kz, elicense.kz or migration.enbek.kz (Rules approved by Labour Ministry Order No. 279, para. 3). The decision is taken within 7 working days of registering the documents (para. 8); after notification the employer has 10 working days to prove payment of the fee (para. 23). Condition: Kazakh citizens must make up at least 70% of category I–II staff and at least 90% of category III–IV staff (para. 19).

BasisПриказ Заместителя Премьер-Министра – Министра труда и социальной защиты населения РК № 279 от 30.06.2023 «Об утверждении Правил и условий выдачи или продления разрешений работодателям на привлечение иностранной рабочей силы, а также осуществления внутрикорпоративного перевода» Правила, п. 3, 8, 19, 23；Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 614 п. 4 (срок уплаты сбора)

Updated 2026-10-17

Categories (Rules under Labour Ministry Order No. 279, para. 5): I — heads and deputies; II — heads of structural units; III — specialists; IV — skilled workers. Validity (para. 25): I — 1, 2 or 3 years, renewable for 1, 2 or 3 years; II and III — 12 months, renewable for 12 months up to three times; IV — 12 months, not renewable; seasonal workers — up to 90, 180, 270 or 365 days, not renewable. Renewal is filed 60 to 30 calendar days before expiry (para. 30).

BasisПриказ Заместителя Премьер-Министра – Министра труда и социальной защиты населения РК № 279 от 30.06.2023 «Об утверждении Правил и условий выдачи или продления разрешений работодателям на привлечение иностранной рабочей силы, а также осуществления внутрикорпоративного перевода» Правила, п. 5, 25, 30 (п. 25 в редакции приказа № 93 от 28.03.2025, с 01.09.2025)

Updated 2026-10-12

Probation may not exceed three months and counts toward length of service. For heads of organizations and deputies, chief accountants and deputies, and heads of branches and representative offices it may be extended to six months (Art. 36). It is suspended while the employee is actually absent. If it expires without the employer giving notice of termination, the employee is deemed to have passed (Art. 37).

BasisТрудовой кодекс Республики Казахстан № 414-V от 23.11.2015 ст. 36, 37

Updated 2026-10-17

Salary is paid in tenge at least once a month, no later than the first ten days of the following month; the date is set in the employment or collective agreement, and if it falls on a day off, payment is made the day before (Labor Code, Art. 113(1)). On termination, amounts due must be paid within three working days; for delay the employer pays the debt plus a penalty based on 1.25 times the National Bank base rate (Art. 113(4)).

BasisТрудовой кодекс Республики Казахстан № 414-V от 23.11.2015 ст. 113 п. 1, 4

Updated 2026-10-27

The employer pays compensation equal to one month's average salary when employment ends due to liquidation of the employer, staff reduction, or the employee's resignation because the employer breached the contract (Labor Code, Art. 131(1)). Employment or collective agreements or employer acts may set a higher amount (Art. 131(3)).

BasisТрудовой кодекс Республики Казахстан № 414-V от 23.11.2015 ст. 131 п. 1, 3

Updated 2026-10-17

A rotation shift (vakhta), covering work time on site and inter-shift rest, may not exceed 15 calendar days, or up to 30 days with the employee's written consent under the employment or collective agreement (Labor Code, Art. 135(4)). The employer must provide housing, meals and transport from the assembly point to the site; summarized working time over a period of up to one calendar year applies; persons under 18 and certain other categories are excluded (Art. 135).

BasisТрудовой кодекс Республики Казахстан № 414-V от 23.11.2015 ст. 135 п. 1–5

Updated 2026-10-27

Summarized working time may be used in continuous production and work where daily or weekly hour limits cannot be met; the accounting period may be any calendar period up to one year or the duration of a specific job (Labor Code, Art. 75(1),(3)). The procedure is set by the collective agreement or an employer's act; it may not be applied to persons under 18 or with Group I disability, nor to pregnant women if a shift exceeds eight hours (Art. 75).

BasisТрудовой кодекс Республики Казахстан № 414-V от 23.11.2015 ст. 75 п. 1–8

Updated 2026-10-27

When terminating for liquidation of the employer or staff reduction, the employer must give at least one month's notice unless the contract sets a longer period; with the employee's written consent the contract may end earlier (Art. 53). An employee resigning on their own initiative generally gives at least one month's notice (Art. 56).

BasisТрудовой кодекс Республики Казахстан № 414-V от 23.11.2015 ст. 53 п. 1; ст. 56 п. 1

Updated 2026-10-17

Normal working time may not exceed 40 hours per week (Labor Code, Art. 68(1)). The Code sets shorter hours for certain categories, such as minors and workers in harmful conditions.

BasisТрудовой кодекс Республики Казахстан № 414-V от 23.11.2015 ст. 68 п. 1

Updated 2026-10-17

The B12-1 NeoNomad visa is for people working remotely with a steady income from foreign sources: multiple entry, up to 1 year. Required: a 6-month bank statement showing stable monthly income above USD 3,000, a tax return from the country of citizenship, a criminal-record certificate and medical insurance. Citizens of the countries listed in Annex 6 to the Rules are exempt from the invitation requirement.

BasisСовместный приказ МИД РК № 11-1-2/555 от 24.11.2016 и МВД РК № 1100 от 28.11.2016 (рег. МЮ № 14531) Правила оформления виз: категория В12-1 NeoNomad; приложение 6

Updated 2026-10-20

The C3 visa is Kazakhstan's work visa for foreigners coming to or staying in Kazakhstan for employment, and their family members. Single-entry: up to 90 days; multiple-entry: up to 3 years or the validity of the work permit (up to 5 years for AIFC and Astana Hub related staff). Usually the employer invites and must hold a local authority permit to hire foreign labour, unless exempt. The first C3 is issued by the migration police where the inviting party is registered, or by a Kazakh embassy or consulate based on the invitation.

BasisСовместный приказ и.о. Министра иностранных дел РК от 24.11.2016 № 11-1-2/555 и Министра внутренних дел РК от 28.11.2016 № 1100 «Об утверждении Правил оформления приглашений … выдачи … виз Республики Казахстан» (рег. № 14531) п. 26 (выдача первичной С3); приложение 1, строка 33 (С3: сроки и основания)

Updated 2026-10-12

The Aktobe SEZ was created by Government Decree No. 3 of 8 January 2025 for a term until 31 December 2049. It is a port-type SEZ; as amended by Decree No. 687 of 31 July 2026, it covers 1,610 ha along the Southern Bypass of Aktobe, including Aliya Moldagulova International Airport, plus sub-zones in the Alga, Baiganin, Mugalzhar and Khromtau districts; the main site is 858 ha. The free customs zone procedure applies on all or part of its territory. As of October 2026.

BasisЗакон Республики Казахстан «О специальных экономических и индустриальных зонах» № 242-VI от 03.04.2019 ст. 10 пп. 2) (создание СЭЗ решением Правительства)；Постановление Правительства РК № 3 от 08.01.2025 «О создании специальной экономической зоны «Актобе»» (в ред. постановления № 687 от 31.07.2026) п. 1 (срок до 31.12.2049); Положение, пп. 1, 8; приложение 1 к постановлению № 687 (план границ, 1 610 га)；Постановление Правительства РК № 687 от 31.07.2026 «О внесении изменений в постановление Правительства РК от 8 января 2025 года № 3» п. 1 (новая ред. п. 1 Положения: 1 610 га с субзонами); п. 2 (со дня подписания)

Updated 2026-10-20

The Atyrau SEZ was created by Government Decree No. 1028 of 1 December 2025 for a term until 31 December 2036. It covers 450 ha within the city of Atyrau along the Atyrau–Dossor road and in Zhylyoi district. Its purpose is to develop manufacturing, including chemicals, petrochemicals, metallurgy, non-metallic mineral products, metalworking, rubber and plastic products and other high value-added goods. The free customs zone procedure applies on all or part of its territory.

BasisЗакон Республики Казахстан «О специальных экономических и индустриальных зонах» № 242-VI от 03.04.2019 ст. 10 пп. 2) (создание СЭЗ решением Правительства)；Постановление Правительства РК № 1028 от 01.12.2025 «О создании специальной экономической зоны «Атырау»» п. 1 (срок до 31.12.2036); Положение, пп. 1, 2, 7

Updated 2026-10-20

No. Under Art. 18(2) of Law No. 242-VI on SEZs and industrial zones, for an SEZ whose limits fully or partly coincide with sections of the EAEU customs border, foreign individuals and legal entities are not among eligible applicants for participant status. The Khorgos – Eastern Gates SEZ is such a zone (Regulation, para. 13; Kazakh Invest). According to Kazakh Invest, this restriction applies only to this category of SEZ.

BasisЗакон РК «О специальных экономических и индустриальных зонах» № 242-VI от 03.04.2019 ст. 18 п. 2 (круг заявителей); пп. 4) ст. 1 (участник СЭЗ)；Постановление Правительства РК № 495 от 01.07.2025 «О некоторых вопросах СЭЗ «Хоргос – Восточные ворота»» (Положение о СЭЗ) п. 13 Положения

Updated 2026-10-27

The Alatau Industrial Trade and Logistics Complex SEZ was created by Government Decree No. 301 of 21 April 2026 for a term until 31 December 2051. It covers 165 ha in Korday district, Zhambyl region. Target activities include manufacturing (chemicals, petrochemicals, metallurgy, metalworking, rubber and plastics), deep processing of farm products, trade, distribution and multimodal logistics with customs services and cross-border trade, machinery, and electrical and electronic equipment. The free customs zone procedure applies.

BasisЗакон Республики Казахстан «О специальных экономических и индустриальных зонах» № 242-VI от 03.04.2019 ст. 10 пп. 2) (создание СЭЗ решением Правительства)；Постановление Правительства РК № 301 от 21.04.2026 «О создании специальной экономической зоны «Индустриальный торгово-логистический комплекс «Алатау»» п. 1 (срок до 31.12.2051); Положение, пп. 1, 2, 7

Updated 2026-10-20

The regulation on the Khorgos – Eastern Gate SEZ was approved by Government Decree No. 495 of 1 July 2025. The zone lies in Zhetisu region, is classed as a logistics SEZ and covers 5,431.5 ha. Its goals are production and services, a transport, logistics and industrial hub, transit and cross-border trade. The free customs zone procedure applies; because its borders coincide with sections of the EAEU customs border, foreign persons cannot be participants. The Kazakh Invest website still shows 608.56 ha; the decree prevails.

BasisЗакон Республики Казахстан «О специальных экономических и индустриальных зонах» № 242-VI от 03.04.2019 ст. 10 пп. 2) (создание СЭЗ решением Правительства)；Постановление Правительства РК № 495 от 01.07.2025 «О некоторых вопросах специальной экономической зоны «Хоргос – Восточные ворота»» Положение, пп. 1, 2, 9, 13；Закон Республики Казахстан «О специальных экономических и индустриальных зонах» № 242-VI от 03.04.2019 ст. 18 п. 2 (иностранцы не являются заявителями в СЭЗ на таможенной границе ЕАЭС)

Updated 2026-10-20

The Korkyt Ata SEZ was created by Government Decree No. 336 of 14 May 2025 for a term until 31 December 2049. It is a port-type SEZ of 550 ha in the south-east of Kyzylorda, near the Western Europe–Western China international corridor. Its goals are competitive manufacturing and services, tourism infrastructure, and multimodal hubs, transport and logistics using nearby rail and road links. The free customs zone procedure applies on all or part of its territory.

BasisЗакон Республики Казахстан «О специальных экономических и индустриальных зонах» № 242-VI от 03.04.2019 ст. 10 пп. 2) (создание СЭЗ решением Правительства)；Постановление Правительства РК № 336 от 14.05.2025 «О создании специальной экономической зоны «Коркыт Ата» и внесении изменений в некоторые решения Правительства РК» п. 1 (срок до 31.12.2049); Положение, пп. 1, 2, 8

Updated 2026-10-20

An SEZ is created for up to 25 years, extendable by Government decision (Art. 17). Industrial zones are created for at least 20 years (Art. 33(1)) and may be republican, regional or private (Art. 30). For the foreign-labour quota exemption of SEZ participants see the quota entry (Migration Law, Art. 36-1).

BasisЗакон РК «О специальных экономических и индустриальных зонах» № 242-VI от 03.04.2019 ст. 17, 30, 33；Закон РК «О миграции населения» № 477-IV от 22.07.2011 ст. 36-1 п. 2 пп. 4 (освобождение от квоты — см. labor.quota)

Updated 2026-10-04

At end-2025 renewable capacity was 3,749.6 MW (wind 2,059, solar 1,375, hydro 314, biogas 1.8) across 169 plants; renewable generation in 2025 was 8.6 bn kWh (8%). Targets: 15% by 2030, 50% alternative and renewable energy by 2050, carbon neutrality by 2060; by 2035, 26 GW of new capacity, of which 8.4 GW renewable. (Based on secondary sources.)

Basis未找到一手原文（待核）：能源部统计数据，不适用法条 —

Updated 2026-10-20

According to Kazakhstan's statistics bureau, as of 1 August 2026, 10,081 companies with Chinese participation were registered and 8,298 were active (trade 3,168, construction 683, manufacturing 648, mining 351, ICT 308); active companies as of 1 June 2026 were up 76% year on year. The President cited over 9,000 companies, about one seventh of foreign-owned firms. (Based on secondary sources.)

Basis未找到一手原文（待核）：统计数据 —

Updated 2026-10-20

Cumulative Chinese investment in Kazakhstan exceeds USD 29 bn (President's speech of 25 September 2026). In 2025 gross FDI inflow from China was USD 2.8 bn, the third-largest source (Netherlands 4.6 bn, Russia 2.9 bn); total gross inflow was USD 20.5 bn (National Bank data). (Based on secondary sources.)

Basis未找到一手原文（待核）：国家银行统计数据 —

Updated 2026-10-20

On 25 September 2026 the Kazakhstan–China investment forum took place in Almaty: over 500 business representatives attended and 50 commercial documents worth USD 8.2 bn were signed; the President proposed holding it every September in Almaty. (Based on secondary sources.)

Basis事件类条目，不适用法条 —

Updated 2026-10-17

The two countries are implementing 260 large joint projects worth over USD 62 bn; the project pipeline holds 329 projects worth about USD 133 bn (September 2026). In green energy, Chinese companies have built 29 projects of about 1.5 GW and are building 11 of over 1.7 GW. (Based on secondary sources.)

Basis未找到一手原文（待核）：官方通报数据 —

Updated 2026-10-20

According to China's General Administration of Customs, China–Kazakhstan trade in 2025 was USD 48.68 bn (+11%; Chinese exports 29.7 bn, imports 18.98 bn); H1 2026 USD 27.2 bn (up almost a quarter); January–July USD 32.4 bn (+24.1%). Kazakhstan's statistics give USD 34.1 bn for 2025; the difference stems from methodology. (Based on secondary sources.)

Basis未找到一手原文（待核）：海关统计数据 —

Updated 2026-10-20

The Aktobe glass container plant is being built by Aktobe Steklo LLP. Total investment is KZT 60 bn, design capacity 256 million glass containers a year; construction is planned to start in Q4 2026 and commissioning in 2029, with about 300 permanent jobs. In October 2026 the Government approved an investment agreement between the Ministry of Industry and Construction and the company. Kazakh Invest lists a furnace capacity of 250 t of molten glass per day. For jobs, contact the company via its official channels.

BasisПостановление Правительства РК об одобрении Соглашения об инвестициях с ТОО Aktobe Steklo (номер не найден; по сообщению primeminister.kz от 08.10.2026) —

Updated 2026-10-27