Kazakhstan (KZ)
Kazakhstan is the world's ninth-largest country by area and the largest landlocked nation — a vast Central Asian republic stretching from the Caspian Sea to the Altai Mountains, encompassing endless steppes, dramatic canyons, and the remnants of the ancient Silk Road.
Capital: Astana
Region: Asia
Language: Kazakh
Currency: KZT (₸)
Cost of living: Very affordable (index 35)
Emergency: 112
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Business Setup
Start a business or go freelance in Kazakhstan.
🧑💻 Freelancer / Self-Employed Guide
Steps to register:
- 1 1. Obtain your IIN (Individual Identification Number) from the Migration Service Centre (ЦОМ) — required before any registration.
- 2 2. Register as an Individual Entrepreneur (ИП) online at eGov.kz using your EDS (electronic digital signature) or visit a ЦОН service centre.
- 3 3. Choose your tax regime: General regime (10% income tax on profit) or Patent (fixed quarterly fee, simple, capped turnover) or Simplified Declaration (3% of income, quarterly). Most freelancers use Simplified Declaration.
- 4 4. Obtain your Simplified Declaration (Форма 910.00) right, and file quarterly: within 15 days after end of each quarter.
- 5 5. Open a business bank account — Kaspi Bank Business, Halyk Bank, or Forte Bank. A separate business account is not legally required for ИП but strongly recommended.
- 6 6. Issue invoices (счёт на оплату or акт выполненных работ / АВР). For clients who are ТОО or АО, you must provide an Electronic Invoice (ЭСФ — электронная счёт-фактура) via the IS ESF portal on kgd.gov.kz.
- 7 7. Pay quarterly advance taxes and social contributions: pension (10% of MCI × 2 monthly = ₸77,860/year in 2026), OSMS (₸23,358/year), social security contributions.
- 8 8. Foreign clients: income from foreign sources received in KZT or foreign currency must be declared as ИП income.
Tax registration
Registration at eGov.kz (Электронное Правительство) using EDS (Электронная Цифровая Подпись / digital signature). The EDS is obtained free from Центр НТС/Certex. Registration is instant online once IIN is confirmed.
VAT threshold
₸20,000 MCI annual turnover (₸77,860,000 in 2026). Below this, VAT registration is optional. Above this, 12% VAT registration is mandatory with monthly VAT returns.
Invoicing
Invoices (счёт-фактура or АВР) must include: your full name, IIN, BIN (for ТОО), bank account details, service description, amount in KZT, date, and signature/stamp. Electronic invoices (ЭСФ) required for VAT-registered entities and for government contracts.
Social security
Individual entrepreneurs must independently pay: mandatory pension contributions (10% of 2 MCI/month), OSMS health insurance (5% of 1.4 MCI/month), and social contributions (3.5% of 1 MCI/month). Total: approximately ₸15,000–20,000/month in 2026. Contributions are paid quarterly along with tax declarations.
💡 The Simplified Declaration (Упрощённая декларация, Form 910.00) is the most popular regime for small individual entrepreneurs. Tax is 3% of gross revenue (1.5% income tax + 1.5% social tax equivalent). Quarterly deadline: 15th day of month following quarter end. Annual turnover ceiling: 24,038 MCI = ₸93,590,000 in 2026. Foreign nationals can register as ИП in Kazakhstan but some activity types are restricted without citizenship.
🏢 Business Structures
ИП (IP) · Индивидуальный предприниматель (Individual Entrepreneur)
Sole Trader / Individual Entrepreneur
None
Min. capital
1 day online
Setup time
Liability: Unlimited personal liability
Setup cost: Free via eGov.kz or ЦОН (Service Centre)
Best for: Freelancers, consultants, self-employed professionals, small service providers. Most common structure for individual expat entrepreneurs.
ТОО (TOO) · Товарищество с ограниченной ответственностью (Limited Liability Partnership)
Limited Liability Company (LLC)
100 MCI = ₸389,300 (2026)
Min. capital
3–10 working days
Setup time
Liability: Limited to company assets
Setup cost: ₸50,000–200,000 (legal/notary fees) + online state registration free via eGov
Best for: Most common business entity for small and medium enterprises. Required for hiring employees formally and entering contracts with larger corporations.
АО (AO) · Акционерное общество (Joint Stock Company)
Joint Stock Company / Corporation
50,000 MCI = ₸194,650,000 (public) or 100 MCI (private)
Min. capital
4–8 weeks
Setup time
Liability: Limited to company assets
Setup cost: ₸500,000–2,000,000 (legal fees, registration, notary)
Best for: Large businesses, companies planning to list on KASE or AIX, financial institutions. Required for banks, insurance companies, and pension funds.
AIFC Company · Astana International Financial Centre Company
AIFC-Registered Company (Common Law jurisdiction)
Varies by licence type
Min. capital
2–6 weeks
Setup time
Liability: Limited to company assets
Setup cost: $2,000–10,000+ (registration, annual fees, compliance costs)
Best for: International finance, fintech, asset management, insurance, and legal services. Operates under English common law with 0% corporate tax until 2066.
Филиал / Представительство · Branch or Representative Office of Foreign Company
Branch / Representative Office
None
Min. capital
4–8 weeks
Setup time
Liability: Parent company liable
Setup cost: ₸100,000–300,000 (registration, notary, legalisation)
Best for: Foreign companies wishing to operate in Kazakhstan without creating a separate legal entity. Representative offices cannot conduct commercial activities; branches can.
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