Private CompanyKazakhstan · Astana International Financial Centre
What it takes to form, own and run a private limited company 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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Must have at least 1 Shareholder – can be a natural person or a Body Corporate;
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не предусмотренной подпунктами 1), 2), 3) и 4) настоящего пункта, – 20 процентов.
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
- A notary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A resident director
- Not required
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- At least 1 · individuals only
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Must have at least 1 Director – natural person only;
- Shareholders
- At least 1 · a company may be one · nominees allowed
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Must have at least 1 Shareholder – can be a natural person or a Body Corporate;
- Members
- At least 1 · one person may form it alone
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A company may be incorporated under these Regulations on the application of any 1 or more Persons in accordance with this Part.
- A local company secretary
- Not required
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A Private Company may have a Secretary.
- A local registered agent
- Not required
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A Company must, at all times, have a registered office in the AIFC to which all communications and notices to the Company may be addressed.
Each year, at the registry
- Annual registry fee
- USD 50 (about €44)
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Annual return 50 100
- Accounts on the public record
- Small exempt
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Unless otherwise provided in its Articles of Association, a Private Company and its Directors are not required to comply with subsections (4)(b) and (5) if the Company has
- Audit for a small company
- Not required
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Unless otherwise provided in its Articles of Association, a Private Company and its Directors are not required to comply with subsections (4)(b) and (5) if the Company has
- Audit
- A Private Company need not have its accounts examined by an Auditor or file them with the Registrar if annual turnover is not more than USD 5,000,000, unless its Articles say otherwise; holders of 10% of nominal share capital may require an audit (s.131(6)-(7)).
Important dates
When each obligation falls due, as the authority states it.
- Annual return with financial statements
- 6 months after the end of the accounting period
With AIFC Registrar of Companies
Companies Regulations s.26(1)-(1-1): within 6 months of the end of each financial year. A private company below those thresholds may elect to file an annual confirmation statement within 14 days after each review period (s.26-1).
What is public
- Directors
- Public
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the names of each of the current Directors;
- Shareholders
- Public
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the names of each of the current Directors;
- Beneficial owners
- To the authorities only
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the names of each of the current Directors;
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 0–20%+1 regime
Tax Code of Kazakhstan art. 357(2): 20% corporate income tax on taxable income not covered by the sector rates (agriculture 3%, cooperatives 6%, social sphere 5% then 10%, banks and insurers 25%). Constitutional Statute art. 6(3): AIFC participants (other than the digital-asset exchange) are exempt from CIT until 1 January 2066 on income from listed financial services provided in the Centre (Islamic banking, reinsurance and insurance brokerage, investment-fund management, broker/dealer/underwriting, others set by joint act).
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не предусмотренной подпунктами 1), 2), 3) и 4) настоящего пункта, – 20 процентов.
Special regimes that may apply
- Tax regime on the territory of the Astana International Financial Centre free zone · 100% exempt
AIFC bodies and their institutions; AIFC participants providing listed financial services in the Centre, and those providing legal, audit, accounting and consulting services to Centre bodies and participants; foreign employees of participants and bodies; and any individual or legal entity holding Centre-listed securities or shares in Centre-registered participants Constitutional Statute of the Republic of Kazakhstan “On "Astana" International Financial Center” (No. 438-V, 7 December 2015), Article 6
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Kazakhstan
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Voluntary winding up under the AIFC Insolvency Regulations: the company passes a resolution that it be wound up voluntarily (s.26) and gives notice by advertisement within 14 days (s.27); a liquidator winds up the affairs and the company is taken to be dissolved 3 months after the final account is sent to creditors (s.71). The Registrar of Companies may also strike a non-operating company off the Register (Companies Regulations s.167).
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if the Company passes a resolution that it should be wound up voluntarily;
- 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
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Private Company
- Identifier
- KZ-AIFC-PRIVATEA form ISO 20275 does not list.