Limited PartnershipKazakhstan · Astana International Financial Centre
What it takes to form, own and run a limited 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 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 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 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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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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It is not necessary for a Limited Partnership to appoint an auditor or have its accounts
- Audit
- A Limited Partnership need not appoint an auditor or have its accounts audited unless the Rules or its partnership agreement require it (s.20(5)).
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 partners or, if the partnership is no longer registered, the last registered partners
- Beneficial owners
- To the authorities only
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the current partners or, if the partnership is no longer registered, the last registered partners
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
- Dissolution by delivery to the Registrar of a statement of dissolution signed by all the General Partners, whereupon the Registrar cancels the registration; the General Partners then wind up the partnership's affairs (or the Court may direct otherwise). The Registrar of Companies may also strike the partnership off the Register under sections 167 and 168 of the AIFC Companies Regulations (e.g. where it is not conducting business).
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When the statement of dissolution is delivered to the Registrar of Companies, the Registrar must cancel the registration of the Limited 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 partnershipDerived our grouping, the same words in every country
- Name in law
- Limited Partnership
- Identifier
- KZ-AIFC-LPA form ISO 20275 does not list.