Kazakhstan Company Registration | Set Up a Company in Kazakhstan (LLP)
Planning a Kazakhstan company registration or looking to set up a company in Kazakhstan to reach Central Asia and the Eurasian Economic Union? The most common business entity is the limited liability partnership (LLP, ТОО, similar to a limited company). It is registered with the registration authority under the Ministry of Justice through the egov.kz e-government portal or a Public Service Center (PSC). Apart from activities related to national security, non-residents are not restricted from becoming members, so foreign founders can own 100% without a local partner.
An SME LLP has no minimum capital and a zero state registration fee, and the registration certificate is issued within 1 working day after the notice of commencement of business is filed. For medium and large LLPs, the minimum authorized capital is 100 MCI. Corporate income tax is generally 20%, the standard VAT rate rose from 12% to 16% on January 1, 2026, and dividends paid to non-residents generally bear 15% withholding tax. NSS Group (戰國策集團) provides one-stop Kazakhstan company formation, from LLP or AIFC structure assessment, document legalization and notarized translations, and filing the registration notice, to tax and VAT registration assessment, bank account advice and annual tax filing reminders.
State registration of a legal entity that is an SME has a zero fee; only large enterprises pay 6.5 MCI. The official guide lists the full set of documents.
The registration certificate is issued within 1 working day after the notice of commencement of business is filed, and the process can also be done online through egov.kz.
An LLP can have any number of members. Apart from activities related to national security, non-residents are not restricted from becoming members, so 100% foreign ownership is possible.
The Astana International Financial Centre follows English common law principles, has its own independent AIFC Court and International Arbitration Centre, and works in English.
company in Kazakhstan
Kazakhstan is a member of the Eurasian Economic Union, and most commercial companies are limited liability partnerships (LLPs). SMEs pay no registration fee, the registration certificate is issued within 1 working day after the notice is filed, and non-residents can own 100% except in activities related to national security. Financial, fintech and professional services firms can consider the Astana International Financial Centre (AIFC), which applies English common law principles and AFSA supervision, and where a Private Company has no minimum share capital. From 2026, VAT rises to 16%, while corporate income tax stays at 20%.
in 3 steps
In Kazakhstan, the most common company type is the limited liability partnership (LLP), whose members are liable up to their contributions. It can be formed by one or more members, with no upper limit. For an SME LLP, the founders file a notice of commencement of business with the registration authority under the Ministry of Justice through egov.kz or a Public Service Center. If the standard charter is used, no separate charter is needed, and the registration certificate shows the business identification number (BIN). Financial, fintech and professional services firms can also form a Private Company in the Astana International Financial Centre (AIFC) under English common law principles.
Registration in Kazakhstan is fast, but a foreign shareholder’s commercial register extract must be legalized, and passport copies and registration documents need notarized Kazakh and Russian translations. After setup, the company must make CIT advance payments, file quarterly VAT returns and issue e-invoices, and from 2026 filing extensions can no longer be requested. NSS Group helps you assess the company type and business size category, prepare the documents and arrange annual maintenance, so your Kazakhstan company stays clear and compliant from formation to operation.
Decide the company name, business activities and business size category. A foreign corporate shareholder prepares a legalized extract from its commercial register, and a foreign individual shareholder prepares a passport copy; both need notarized Kazakh and Russian translations. An SME using the standard charter does not need to submit a separate charter.
For an SME, the founders file a notice of commencement of business with the registration authority under the Ministry of Justice through the egov.kz e-government portal or a Public Service Center (PSC). The authority issues the state registration certificate within 1 working day of filing, showing the business identification number (BIN).
At registration, the bank account and compulsory employee accident insurance can be applied for electronically at the same time. The company then completes its tax registration under State Revenue Committee rules, registers for VAT once it reaches the 10,000 MCI threshold, and applies to the relevant authorities for any licenses its business needs.
end-to-end service
- Company name search and reservation
- Preparation and filing of registration documents
- Drafting of governing documents
- Collection of the registration certificate
- Kazakhstan bank account documents and process advice
- Account opening document preparation
- Appointment scheduling and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing services
- Document custody and management
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangement
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement protection advice
- Company change filings
- Share transfer support
- Company dissolution
- Legal advisory support
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- LLP or AIFC company type and business size category assessment
- Shareholder document legalization with notarized Kazakh and Russian translations
- Filing the notice of commencement of business with the Ministry of Justice registration authority
- Tax and VAT registration assessment after the BIN is issued
- Bank account advice and ongoing bookkeeping and tax filing
Official fees: state registration is free for SME LLPs and 6.5 MCI for large enterprises (about KZT 28,112.5 in 2026); document legalization, translation and local agent fees are quoted as incurred. Service fees: free assessment and written quote.
Kazakhstan company registration at a glance
The points people ask about most when registering a company in Kazakhstan, checked against official notices (updated November 2026).
| Company type | Limited liability partnership (LLP, ТОО) |
|---|---|
| Registry | Registration authority under the Ministry of Justice (egov.kz or PSC) |
| Foreign ownership | 100% allowed, no local partner needed |
| Minimum capital | None for SMEs; 100 MCI for medium and large enterprises |
| Corporate income tax | General rate 20% |
| VAT | 16% from January 1, 2026 |
| Setup time | Certificate issued within 1 working day after the notice is filed |
| Annual filings | CIT return by March 31 of the following year |
| Who can help | NSS Group (go.ai.com.tw), free assessment and written quote |
Kazakhstan company formation cost: fee breakdown
Government fees for registering a company in Kazakhstan depend on business size: state registration is free for an SME LLP, large enterprises and branches or representative offices pay 6.5 MCI, and AIFC companies are charged under the AFSA fee rules. The official items are listed below so you can check every line of a quote.
| Item | Fee | Details |
|---|---|---|
| State registration fee for a legal entity (SME) | Free (zero rate) | An SME LLP files a notice of commencement of business with the registration authority under the Ministry of Justice and pays no registration fee. |
| State registration fee for a legal entity (large enterprise), branch or representative office registration | 6.5 MCI (in 2026, 1 MCI = KZT 4,325, about KZT 28,112.5) | Applies to large legal entities and to branches and representative offices of foreign companies. |
| AIFC company registration fee | Under the AFSA fee rules (AIFC Fees Rules) | Applies to a Private Company set up in the Astana International Financial Centre; the official site lists no single amount. |
| Document legalization and notarized translation | Quoted as incurred | A foreign corporate shareholder's commercial register extract must be legalized, and passport copies and registration documents need notarized Kazakh and Russian translations. |
| Bookkeeping and annual filings | Quoted by bookkeeping volume | The annual CIT return is filed by March 31 of the following year, with any balance paid by April 10; VAT payers file quarterly and issue e-invoices. |
| NSS Group advisory fee | Written quote after a free assessment | Based on the shareholder structure, business size category, whether the company is in the AIFC and tax planning. Every item is listed in the quote, with no hidden fees. |
Fees follow the official Kazakh Invest guide "Registration of Legal Entities" and the AIFC website; the MCI amount and some tax rates follow the PwC tax summary (a secondary source). The latest official notices prevail.
Kazakhstan company tax and compliance: the 2026 tax code
Kazakhstan's new tax code took effect on January 1, 2026. VAT rose to 16%, the general corporate income tax rate stays at 20%, and filing extensions are no longer available. Foreign shareholders should check whether their country has a tax treaty with Kazakhstan and any controlled foreign company (CFC) rules at home.
| Item | Rule | Details |
|---|---|---|
| Corporate income tax (CIT) | General rate 20% | Charged on a calendar-year basis; 25% for banks and casino and gambling businesses, 5% in 2026 and 10% from 2027 for social sector businesses, and 3% for agricultural and aquaculture producers. |
| VAT | Standard rate 16% | Raised from 12% in 2026; 5% for medicines and medical services (10% from 2027), 10% for domestic periodicals, 0% for exports. Mandatory registration threshold is 10,000 MCI (about KZT 43.25 million), with quarterly returns. |
| Dividend withholding tax | Generally 15% for non-residents | From 2026, non-resident shareholders holding at least 25% pay 5% on up to 230,000 MCI and 15% above that; 20% for entities in blacklisted jurisdictions. Check whether a tax treaty with your country lowers the rate. |
| Branch profits tax | 15% | Charged on the after-tax profit of a foreign legal entity's branch; without treaty relief, the effective rate is 32%. |
| Annual return and advance payments | Return by March 31 of the following year | Any balance is paid by April 10; CIT advance payments are due by the 25th of each month, with an exemption where total income two years earlier was below 600,000 MCI; from 2026, extensions cannot be requested. |
| Special economic zones and the AIFC | Incentives for qualifying businesses | Qualifying businesses in special economic zones can be fully exempt from CIT; some AIFC activities receive tax incentives under constitutional law (50 years, according to PwC). |
Some tax rates follow the PwC tax summary (a secondary source, reviewed 2026-07-23) and reflect the 2026 tax code; the original text of the constitutional law on the scope and term of AIFC tax incentives was not obtained. Have an accountant review how they apply to your actual structure.
LLP, AIFC Private Company or branch: which should you choose in Kazakhstan?
When foreign businesses set up a company in Kazakhstan, they usually compare a new limited liability partnership (LLP), an AIFC Private Company in the Astana International Financial Centre, or a branch or representative office of their existing foreign company.
| Item | Limited liability partnership LLP | AIFC Private Company | Branch or representative office of a foreign company |
|---|---|---|---|
| Legal system | Kazakh civil and commercial law | AIFC regulations, based on English common law principles | Kazakh civil and commercial law, with the parent company liable |
| Regulator / registry | Registration authority under the Ministry of Justice (PSC / egov.kz) | Astana Financial Services Authority (AFSA) | Registered with the registration authority under the Ministry of Justice |
| Minimum capital | None for SMEs; 100 MCI for medium and large enterprises | No minimum share capital | Not applicable |
| Shareholders and directors | 1 or more members, no upper limit | At least 1 shareholder and 1 individual director; the CEO must have an IIN | A manager appointed by the parent company |
| Registration fee | Free for SMEs; 6.5 MCI for large enterprises | Under the AFSA fee rules | 6.5 MCI |
| Tax | CIT 20%, VAT 16% | Kazakh tax law applies; some activities receive tax incentives under constitutional law (50 years, according to PwC) | CIT 20% + 15% branch profits tax |
These are general principles. Base the actual choice on your shareholder background, business model and tax planning.
What foreign founders should know about setting up a company in Kazakhstan
- Visas: entry rules depend on your nationality. If you need a business e-visa, make sure your invitation letter carries an approval number from the Migration Service of Kazakhstan's Ministry of Internal Affairs; travelers with unapproved invitation letters have been refused entry.
- Document legalization: a foreign shareholder's commercial register extract must be legalized, and passport copies and registration documents need notarized Kazakh and Russian translations. Allow time to have the documents certified in your home country.
- Tax treaties and CFC rules: check whether your country has an income tax treaty with Kazakhstan, which can reduce dividend withholding tax and avoid double taxation, and whether your home country applies controlled foreign company (CFC) rules or outbound investment approval to a Kazakh subsidiary.
- If your business is in finance, fintech or professional services, the AIFC's supervision and English common law environment are closer to international practice, but the CEO must obtain a Kazakh individual identification number (IIN), and the company must have a registered office within the AIFC.
Why work with NSS Group on your Kazakhstan company registration?
NSS Group (go.ai.com.tw) is a Taiwan-based global company registration and corporate advisory brand with more than 25 years of experience and more than 30,000 companies served. It provides company formation, bank account opening, accounting, tax and annual maintenance in many countries and regions, including Kazakhstan, and can handle notarized translations of shareholder documents and filing the registration notice. Service fees are quoted in writing after a free assessment. Call the toll-free line 0800-003-191 or use the form on this page.
Further reading
Sources: Kazakh Invest: Registration of Legal Entities (fees, documents, LLP and JSC); Kazakh Invest: Registration As a Taxpayer; AIFC FAQ (common law, AFSA, registration documents and IIN requirement); AIFC Non-Financial Business (Private Company conditions); PwC Worldwide Tax Summaries: Kazakhstan Taxes on corporate income (reviewed 2026-07-23); PwC: Kazakhstan Other taxes (VAT 16%, threshold, MCI 4,325); PwC: Kazakhstan Withholding taxes; PwC: Kazakhstan Tax administration; PwC: Kazakhstan Branch income; PwC: Kazakhstan Tax credits and incentives (AIFC); PwC: Kazakhstan Significant developments (2026 tax code); . The latest official notices prevail. This page is general information and is not legal or tax advice.
How long does it take to set up a company in Kazakhstan?
According to the official Kazakh Invest guide, once an SME LLP files its notice of commencement of business with the registration authority under the Ministry of Justice, the registration certificate is issued within 1 working day, and applying online through egov.kz is faster. The overall timeline mainly depends on legalizing the foreign shareholders’ documents, the notarized Kazakh and Russian translations, and the bank’s account opening review, so the actual number of days varies by case.
What documents do I need?
An SME only needs to file the notice of commencement of business, and if it uses the standard charter, no separate charter is required. A foreign corporate shareholder provides a legalized extract from its commercial register or another document proving its legal status, and a foreign individual shareholder provides a passport copy; both need notarized Kazakh and Russian translations. Financial services businesses also need approval from the National Bank, and companies with a dominant market position need consent from the antimonopoly authority.
Do I need to travel to Kazakhstan in person?
The official guide lists two channels: filing the registration notice online through the egov.kz e-government portal, or filing in person with the registration authority at a Public Service Center (PSC). Whether you must attend in person or can use a representative depends on the channel and how the documents are prepared, and identity checks for the bank account are set by each bank. Business visitors may need an invitation letter approved by the Ministry of Internal Affairs and an e-visa, depending on nationality, so plan your trip before setup.
What taxes and annual filings does a company have after setup?
The corporate income tax rate is 20%. The annual return is filed by March 31 of the following year and any balance is paid by April 10, and qualifying companies make monthly advance payments by the 25th. From 2026, VAT is 16%, registration is required once annual turnover exceeds 10,000 MCI, returns are filed quarterly and e-invoices must be issued. From 2026, filing extensions can no longer be requested, so having a local accountant keep the books monthly is recommended.
Which businesses are suited to a company in Kazakhstan?
It suits trading, logistics, manufacturing and engineering companies targeting Kazakhstan and the Eurasian Economic Union, and companies setting up a regional base in Central Asia. Financial, fintech, asset management and professional services firms can consider the AIFC, which applies English common law principles and has an independent court. Licensed sectors such as mining and energy need separate licenses, so check the permit conditions before entering.
Who can help me register a company in Kazakhstan?
NSS Group (go.ai.com.tw) can help. With more than 25 years of experience and more than 30,000 companies served, NSS Group offers one-stop Kazakhstan company registration: LLP or AIFC company type assessment, legalization of shareholder documents with notarized Kazakh and Russian translations, filing the notice of commencement of business with the registration authority under the Ministry of Justice, tax and VAT registration assessment, and bank account advice and annual tax filing reminders. Service fees are quoted in writing after a free assessment. Call the toll-free line 0800-003-191.