Limited liability partnership TOOKazakhstan
What it takes to form, own and run a limited liability partnership in Kazakhstan, 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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участники товарищества с ограниченной ответственностью не отвечают по его обязательствам и несут риск убытков, связанных с деятельностью товарищества, в пределах стоимости внесенных ими вкладов
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Товариществом с ограниченной ответственностью признается учрежденное одним или несколькими лицами товарищество
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В качестве члена исполнительного органа товарищества может выступать только физическое лицо.
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The state registration of legal entities, as well as the registration of their branches and representative offices for small and medium-sized businesses, is free.
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 TOO.
Own it
Who may own and run it
- Directors
- At least 1 · individuals only
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В качестве члена исполнительного органа товарищества может выступать только физическое лицо.
- Shareholders
- At least 1 · a company may be one
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Товариществом с ограниченной ответственностью признается учрежденное одним или несколькими лицами товарищество
- Members
- At least 1 · one person may form it alone
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Online ( eGov.kz ) – suitable for LLPs with one founder, takes up to 1 business day.
- A local company secretary
- Not required
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Органами товарищества с ограниченной ответственностью являются: 1) высший орган товарищества – общее собрание его участников (общее собрание); 2) исполнительный орган товарищества (коллегиальный и (или) единоличный).
- A local registered agent
- Not required
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Местом нахождения товарищества с ограниченной ответственностью признается место нахождения его постоянно действующего органа.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- 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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среднегодовая численность работников более двухсот пятидесяти человек и (или) среднегодовой доход свыше трехмиллионнократного месячного расчетного показателя
- Audit
- Mandatory only where a participant holds under 10% AND average staff exceed 250 and/or annual income exceeds 3,000,000 MCI (art. 59(1)); sector laws may require audit for specified activities (art. 59(2)).
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the TOO are in our records.
What is public
Not in our records What the register shows the public is not in our records for the TOO.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 20%+1 regime
Corporate income tax on taxable incomes at 20% (domestic legal entities)
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Corporate income tax 1) Taxable incomes – 20%
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
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
- Liquidation by decision of the general meeting of participants, or by court in the cases in art. 68(2)
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Товарищество с ограниченной ответственностью может быть ликвидировано по решению общего собрания его участников.
- Statutory fee
- Not in our records
Every business in Kazakhstan
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 (TOO)
- Identifier
- KZ-LLPA form ISO 20275 does not list.