Public CompanyKazakhstan · Astana International Financial Centre
What it takes to form, own and run a public 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 2 · individuals only
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Must have at least 2 Directors
- 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 Public Company must have at least 1 Secretary. (2) The Directors of a Public Company must take all reasonable steps to ensure that the Secretary (or each joint Secretary) of the Company is a Person who appears to them to have the necessary knowledge and experience
- 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
- Yes
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the annual accounts of a Public Company and any other applicable Company in
- Audit for a small company
- Required
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A Public Company must, at each Annual General Meeting at which the accounts for the previous financial year are laid, appoint an Auditor
- Audit
- A Public Company's accounts must be examined and reported on by an Auditor within 6 months of year end (s.131(4)(b)); the turnover exemption in s.131(6) is for Private Companies only; the Public Company appoints an Auditor at each AGM (s.136(5)).
Important dates
When each obligation falls due, as the authority states it.
- Annual return with financial statements and shareholder statement
- 6 months after the end of the accounting period
With AIFC Registrar of Companies
Companies Regulations s.26(1)(a), (1-1): a Public Company files within 6 months of the end of each financial year.
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
- Public limited companyDerived our grouping, the same words in every country
- Name in law
- Public Company
- Identifier
- KZ-AIFC-PUBLICA form ISO 20275 does not list.