Company setup: registration, bank account, accounting
LLP registration, bank account and first-year accounting and tax filing.
Included services
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Rules to know first
From the platform knowledge base; each point lists its legal basis and source. The official text prevails; this is not legal advice.
How does a company become a Kazakh tax resident and get a residency certificate?
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).
Basis：Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 223 п. 1, 2; ст. 224 п. 1, 2, 4
Opening a bank account in Kazakhstan for a foreign company
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 —
Source：QazLegalConsult: регистрация компании в Казахстане 2026 (юр. блог, вторичный источник)
Corporate income tax return deadline in Kazakhstan
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.
Basis：Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 359 п. 1, п. 3; ст. 347 п. 2
Source：Налоговый кодекс РК № 214-VIII (adilet, официальный текст на русском языке)
MFCA substantial presence
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.)
Basis：Конституционный закон РК «О Международном финансовом центре «Астана» ст. 6 — не проверено (страница не открылась)；Правила AFSA о существенном присутствии — (текст не открывался)
Source：finance.kz: правила существенного присутствия МФЦА；AIFC: налоговые льготы
C5 business immigrant visa Kazakhstan
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.
Basis：Совместный 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)
Source：Правила оформления визы РК, совместный приказ МИД/МВД (adilet)；Закон РК «О миграции населения» № 477-IV (adilet)；QazLegalConsult: регистрация компании в Казахстане 2026 (юр. блог, вторичный источник)
When do companies in Kazakhstan file and pay property tax and land tax?
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.
Basis：Налоговый 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
Source：Налоговый кодекс РК № 214-VIII — официальный текст ИПС «Әділет» (сверено 19.10.2026)
When must withholding tax on payments to non-residents be paid and reported in Kazakhstan?
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.
Basis：Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 684 п. 1 пп. 1)–3); ст. 685
Source：Налоговый кодекс РК № 214-VIII — официальный текст ИПС «Әділет» (сверено 19.10.2026)
VAT return and payment deadlines in Kazakhstan
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)).
Basis：Налоговый кодекс Республики Казахстан № 214-VIII от 18.07.2025 ст. 504; ст. 505 п. 1; ст. 506 пп. 1), 2)
Source：Налоговый кодекс РК № 214-VIII (adilet, официальный текст на русском языке)
Last checked：2026-10-27 · Reviewed by：YAO · Legal texts: the official version on adilet.zan.kz prevails.