Company formation in Kazakhstan

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Important: a non-resident's right to own the company does not automatically grant a right to live, work or manage it from that country. Immigration, work permits, substance, effective management and tax residence are assessed separately.

• —Trading, IT, consulting, logistics and other unregulated B2B services with Kazakhstan customers or staff.
• —A subsidiary of an international group with a transparent ownership and funding chain.
• —Projects that need a mainland Kazakhstan company rather than an AIFC company or authorisation.

• —A limited liability partnership (LLP) is the standard private form with one or more participants.
• —A joint-stock company (JSC) is used for more complex capital, investors and regulated sectors.
• —A branch of a foreign company is a separate establishment without its own legal personality.
• —A representative office of a foreign company is intended for representation and preparatory activity rather than as a general operating company.

• —An LLP may have one participant; foreign individuals and legal entities may participate subject to sector-specific restrictions.
• —A company name, registered location and Kazakhstan address, charter or model charter, participant details and an executive body are required.
• —For an ordinary LLP, minimum capital depends on category: the law sets a general 100-MCI benchmark but permits a zero minimum for small-business entities; regulated activities have separate requirements.
• —The LLP law does not impose a general Kazakhstan citizenship or residence rule on the director of an ordinary LLP, but the manager may need an IIN, electronic signature and a lawful basis to work or stay.
• —Entity registration does not replace a licence: financial, payment, education, healthcare, construction and other regulated activities require a separate review.
• —Effective management, staff, permanent-establishment exposure and participant transactions must align with the tax and transfer-pricing model.

• —Passports of foreign founders and the manager, addresses, available IINs and notarised translations into Kazakh and Russian.
• —For a foreign legal entity, a legalised or apostilled trade-register extract or equivalent evidence of legal status with a notarised translation.
• —A resolution or minutes covering incorporation, charter approval, capital allocation and appointment of the executive body.
• —Address evidence, activity description, contact details and ultimate-beneficial-owner information.
• —A notarised power of attorney authorising the representative to sign, file, collect documents and complete subsequent registrations to the required extent.

1. 01Separate the mainland LLP route from the AIFC and review the activity, foreign restrictions, licences, tax and immigration model.
2. 02Agree the name, address, participants, capital, charter and manager; arrange IINs and an available signing method for foreign persons.
3. 03Obtain apostilles, legalisation and notarised translations, then execute the representative's power of attorney.
4. 04File through eGov where suitable IINs and electronic signatures are available, or through an authorised representative using the applicable channel.
5. 05After registration, establish internal registers, tax and statistics compliance, employment and immigration documents and any required licences.
6. 06Submit the banking application separately with corporate documents, a UBO pack and evidence of genuine activity.

• —The company keeps tax records under Kazakhstan's current Tax Code; corporate income tax, VAT, withholding and payroll charges depend on activity and turnover.
• —Eligibility for a special tax regime is not assumed and must be checked against ownership, activity, turnover and the 2026 rules.
• —Foreign management, intra-group services, loans, royalties and related-party transactions require a separate residence, PE, withholding and transfer-pricing analysis.

General overview, not personal tax or legal advice. Rules are rechecked before filing.

• —Banks review the manager's IIN and authority, UBOs, address, source of capital, contracts, tax model and business link to Kazakhstan.
• —The bundled eGov service may technically forward an account application, but the bank makes an independent decision and may request additional documents.
• —Company registration neither includes nor guarantees a bank or payment account.
• —A financial institution independently reviews UBOs, source of wealth and funds, the business model, counterparties, payment countries, address, licences and the economic link to the jurisdiction.
• —A bank may request originals, video identification or personal attendance by a director or UBO and may decline the application; approval and timing remain at the bank's discretion.

• —Maintain accounting records, source documents and financial statements under the applicable national or international standards.
• —File corporate, VAT, payroll, statistics and other mandatory returns according to the company's actual profile.
• —Adopt participant resolutions, update address, manager, participant and beneficial-owner data and retain corporate records.
• —Renew licences, immigration and employment permits and complete sector reporting where applicable.

• —A mainland LLP does not obtain AIFC status, tax treatment or regulatory authorisation merely by being incorporated in Kazakhstan.
• —An IIN and electronic signature facilitate registry filing but do not remove immigration and employment requirements for a foreign manager.
• —A formal address or nominee manager without genuine governance creates tax, banking and corporate risks.
• —The registry timeline is not the timeline for document preparation, licensing, immigration registration or account opening.

• —Compare a mainland LLP with the AIFC route and select the form after reviewing activity, ownership, tax and licensing.
• —Prepare the charter, resolutions, power of attorney, translations and registration pack and coordinate the local representative.
• —Coordinate accounting, tax, immigration and licensing specialists and prepare a bank-ready KYB pack without guaranteeing an account.

The exact Basic scope and all exclusions are listed in the pricing section above. Non-standard structures and external costs are agreed before payment.

Requirements checked on August 9, 2026. Before filing, we recheck rules, forms, fees and restrictions with the registration authority.