Limited Liability PartnershipKazakhstan · Astana International Financial Centre
What it takes to form, own and run a limited liability partnership in Kazakhstan · Astana International Financial Centre, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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A limited liability partnership may be established in the AIFC for any lawful business, purpose or activity by 2 or more Persons
The registry’s and the law’s own pages do not mention it.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the Limited Liability Partnership.
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 2
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A limited liability partnership may be established in the AIFC for any lawful business, purpose or activity by 2 or more Persons
- A local company secretary
- Does not apply
- A local registered agent
- Not required
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A Limited Liability Partnership must, at all times, have a registered office in the AIFC to which all communications and notices to the partnership may be addressed.
Each year, at the registry
- Annual registry fee
- USD 50 (about €44)
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Accounts in relation to each financial year 50 100
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Not required
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except for the Limited Liability Partnership with the annual turnover of not more than U.S. $5,000,000.
- Audit
- A Limited Liability Partnership must have its accounts examined by an Auditor except where annual turnover is not more than USD 5,000,000 (s.30(3)(c), s.31(1)).
Important dates
When each obligation falls due, as the authority states it.
- Accounts approved by the partners and filed with the Registrar
- 6 months and 7 days after the end of the accounting period
With AIFC Registrar of Companies
Accounts must be approved within 6 months of the end of the financial year and filed within 7 days after approval, so the latest filing is 6 months and 7 days after year end.
What is public
- Shareholders
- Public
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the current members of the partnership or, if the partnership is no longer registered, the
- Beneficial owners
- To the authorities only
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the current members of the partnership or, if the partnership is no longer registered, the
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Not in our records
How this type is taxed is not in our records. A partnership or sole trader is often taxed through its owners; incp.pro does not assume it.
- CFC rules in Kazakhstan
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- The Registrar of Companies may strike a non-operating limited liability partnership off the Register under sections 167 and 168 of the AIFC Companies Regulations, which the LLP Regulations apply to it (s.49-1). No voluntary dissolution procedure was found in the LLP Regulations.
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The provisions of sections 167 and 168 of the AIFC Companies Regulations apply to a Limited Liability Partnership and a Recognised Limited Liability Partnership.
- Statutory fee
- Not in our records
Every business in Kazakhstan · Astana International Financial Centre
VAT
- Standard rate
- 16%
Tax Code of the Republic of Kazakhstan (in force from 1 January 2026), art. 503(1), read on the Adilet legal database (old.adilet.zan.kz). Reduced rates are in art. 503(2)-(4).
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ставка налога на добавленную стоимость составляет 16 процентов и применяется к размеру облагаемого оборота и облагаемого импорта.
- Other rates
- 5% Medicines, medical devices and licensed medical services (5% from 1 January 2026, 10% from 1 January 2027)
- 10% Domestic periodical print publications
- 0% Zero-rated turnover listed in chapter 47 of the Tax Code
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Ставка налога на добавленную стоимость составляет с 1 января 2026 года – 5 процентов, с 1 января 2027 года – 10 процентов и применяется:
- Registration threshold
- Not in our records
- Voluntary registration
- Yes
Art. 100: a taxpayer not covered by art. 99(3) or art. 102 may register as a VAT payer voluntarily until it reaches the turnover threshold.
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имеют право на добровольную постановку на регистрационный учет плательщика налога до достижения предельного порога оборота.
- A foreign company
- Registers from its first taxable supply
This covers a foreign company operating through an internet platform in Kazakhstan: art. 99(8) disapplies the ordinary registration article, and art. 102 provides conditional registration, with the company a VAT payer from the buyer's first payment. Other non-resident cases, and any representative requirement, were not read.
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Положения настоящей статьи, за исключением подпункта 3) пункта 1 настоящей статьи, не распространяются на иностранную компанию, осуществляющую деятельность посредством интернет-площадки на территории Республики Казахстан
- Returns filed
- Quarterly
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Налоговым периодом по налогу на добавленную стоимость является календарный квартал.
- Tax authority
- State Revenue Committee, Ministry of Finance of the Republic of Kazakhstan
Payment and banking services
None of the services whose lists we hold names Kazakhstan. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Limited liability partnershipDerived our grouping, the same words in every country
- Name in law
- Limited Liability Partnership
- Identifier
- KZ-AIFC-LLPA form ISO 20275 does not list.