Company Incorporation Guide

Kazakhstan company registration from abroad

Applicable country/region: KZ - Kazakhstan

Published: October 7, 2026Updated: October 7, 2026

Written by our advisory team
Kazakhstan rules and requirements
Checked against official sources

Guide overview

The order of decisions, from the eGov filing to the first tax return

Kazakhstan company registration is the state registration of a legal entity, here a limited liability partnership (LLP), by the State Corporation "Government for Citizens". You file online through the eGov portal (egov.kz) with an electronic digital signature (EDS), or in person at a Public Service Center. The vehicle for business in Kazakhstan comes first: an LLP of your own, or a branch or representative office of the foreign parent. Before filing, you need a legal address in the Republic of Kazakhstan, founder papers made usable there and the IDs an online filing asks for. The tax decisions cover the regime and the point where VAT starts, and the bank account, any license and the yearly return come after registration.

COMPANY TYPES

Choosing an LLP or a branch for Kazakhstan company registration

The LLP, товарищество с ограниченной ответственностью (ТОО), is a legal entity of its own under Law No. 220-I on LLPs, and its name must carry those words or ТОО. Its founders may be individuals or companies of any nationality, but a sole participant cannot be another one-person business partnership. The LLP law sets no cap on foreign investment; sector laws restrict fields such as mass media. Whether minimum charter capital applies depends on the size category the LLP declares when it files. A joint-stock company (JSC) is the structure for issuing shares. A branch does all or part of the parent's work and a representative office represents it, but under the Civil Code neither is a legal entity, so liability stays with the parent.

Reading the company types

Rows cover ownership, shareholder and director rules, capital and notes for each company type.

Kazakhstan LLP Basic Information

Ownership:

Consolidated Ownership

Limited Liability:

Positive

Publicly Participates In Capital Market:

Negative

Kazakhstan LLP Shareholder / Director / Secretary Requirements

Requirements For Shareholders:

At least one

Requirements For Directors:

At least one

Legal Representative Not Mandatory:

Negative

Local Directors Not Mandatory:

Positive

Local Secretaries Not Mandatory:

Positive

Kazakhstan LLP Registered Capital Requirement

Minimum Registered Capital Requirement:

Limited Liability Partnership (LLP): no minimum registered capital for a small-business LLP; a medium or large LLP needs at least 100 Monthly Calculation Index (MCI) at the filing date, which is 432,500 Kazakhstani tenge in 2026.

Capital Injection Not Required:

Negative

Capital Injection Requirement:

1. All contributions must be completed within one year after registration.
2. There is no requirement for minimum registered capital for small enterprises (can be as low as 0).

REQUIREMENTS AND ESTIMATED COST

The legal address and the papers that set the timetable

An LLP's address is fixed by law, but practice sets how you prove it. Its location is where its permanently acting body sits, entered as a full postal address in the national register. Premises the LLP does not own can serve as its local legal address with the owner's consent. Under Law No. 2198 on state registration, an electronic application is registered in one working day, so the lead time sits in the steps before it. For registration in Kazakhstan, the foreign founder's package of documents is legalized or apostilled where issued, with notarized translations into Kazakh and Russian. The online LLP registration service asks for the director's individual identification number (IIN) and an EDS to sign.

Reading the requirements

Base cost is the service and government fees; each requirement shows if it is included and what solving it costs; the estimate adds them up.

Base Cost

Service Fee:

USD 1,475

Requirements

Registered Address: It is necessary to have a Kazakhstan address

In Kazakhstan, a company registration must have an address in Kazakhstan. If there is no address in Kazakhstan, you can choose the address hosting service provided by TKEG Expat ™ (South Africa).

Included: No · Solution availableEstimated Cost: USD 1,975

Estimated Cost

Estimated Cost:

USD 1,475 – 3,450

Check Eligibility And Calculate Price

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TAX

Which tax duty comes first for a new LLP

Tax registration is not a separate application: the business identification number (BIN) issued at state registration is the LLP's taxpayer number with the State Revenue Committee of the Ministry of Finance (SRC). The first choice is the regime: a notice filed within five working days after registration picks a special one; otherwise the general regime applies. The simplified-declaration regime is closed where other legal entities hold more than 25 %, so a foreign company's subsidiary starts on the general regime. VAT registration is mandatory once calendar-year turnover exceeds 10,000 monthly calculation indices (MCI), KZT 43,250,000 in 2026. The Tax Code (Code No. 214-VIII) has applied since 1 January 2026, so summaries written earlier describe repealed law.

Reading the tax data

Rows cover corporate income, withholding, value-added and capital gains tax, plus effective rates, for each jurisdiction.

PwC World Tax Summary OECD Statistics

Corporate Income Tax (CIT)

General CIT Rate:

CIT Return Due Date:

March 31

CIT Payment Due Date:

April 10

CIT Estimated Payment Due Date:

25th of each month

Withholding Tax (WHT)

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15 / 10 / 15

Value-Added Tax (VAT)

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

General Capital Gain Tax Rate:

Universal income tax rates apply

Conclusion

What a registered LLP still needs before it trades

The corporate bank account is opened against the BIN, so it comes after registration. An eGov filing by a small or medium business includes an account application, but the bank may refuse it after checking the director and beneficial owners, as the law requires. Licensed activities need more than the registration certificate: a permit or notification under the Law on Permits and Notifications, filed through the e-licensing portal (elicense.kz) before the work starts. The LLP's financial statements go to the participants and the statistics body by 30 April; a general-regime LLP also files an annual corporate income tax return (form 100.00) with the SRC. Before trading, check the permit lists and prepare the director's and owners' papers for the bank.

Kazakhstan

Jurisdiction Overview

About Kazakhstan

Kazakhstan is Central Asia’s largest economy, rich in oil and minerals, offering the Astana International Financial Centre with English common law and tax exemptions until 2066 for registered firms.

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