Kazakhstan has become an important market for international companies looking to expand into Central Asia. Foreign investors use the country for local sales, regional distribution, professional services, manufacturing, technology projects and investment structures.

For companies from outside the Eurasian Economic Union, doing business in Kazakhstan can be relatively straightforward, but the legal setup should be planned carefully. Registering a company is only one part of the process. Tax, banking, immigration, employment, customs and licensing may also need to be considered.

Here are ten practical reasons foreign companies choose Kazakhstan in 2026.

1. Kazakhstan Is a Strong Base for Central Asian Operations

Reason 1: Strategic location

Kazakhstan is located between China, Russia, the Caspian Sea and the other Central Asian countries. This makes it a useful location for companies serving several regional markets.

Its position is particularly relevant for businesses involved in:

• logistics and transportation;
• import and distribution;
• industrial equipment;
• manufacturing;
• agriculture;
• technology and professional services.

Kazakhstan is also developing the Trans-Caspian International Transport Route, commonly known as the Middle Corridor, connecting Central Asia with the Caspian region and Europe.

For a foreign company planning regional operations, this can make Kazakhstan more than just a local market. It can also serve as a base for managing business across Central Asia.

Reason 2: Access to the EAEU market

Kazakhstan is a member of the Eurasian Economic Union together with Armenia, Belarus, Kyrgyzstan and Russia.

The EAEU operates a common customs framework and provides for movement of goods, services, capital and labour between its member states.

For foreign companies, this can be useful when building supply chains or distribution networks across the region.

However, EAEU membership does not mean that every product can automatically move between member states without formalities. Businesses still need to consider customs classification, product certification, technical regulations and rules of origin.

These issues should be checked before importing goods or designing a regional distribution structure.

2. Foreign Investors Can Own a Kazakhstan Company

Reason 3: 100% foreign ownership is generally possible

The most common business structure in Kazakhstan is the Limited Liability Partnership, or LLP, known locally as a ТОО.

For most ordinary commercial activities, foreign individuals and foreign companies can establish and own an LLP without a Kazakhstan shareholder.

An LLP is suitable for businesses that want to:

• sign contracts with Kazakhstan customers;
• hire employees;
• open a corporate bank account;
• rent office or warehouse space;
• import or sell goods;
• provide services locally.

Specific restrictions can apply in regulated industries, so the proposed activity should always be reviewed before registration.

For non-EAEU individual founders, immigration is also important. The right to own a company does not automatically give a person the right to establish, manage or work in that company. Depending on citizenship and role, a business-immigration or work-related procedure may be required.

Reason 4: Registration is largely digital

Kazakhstan has digitalised many corporate and government procedures.

For eligible private companies, the state registration stage can be completed electronically and may take up to one working day after a complete application is submitted.

For foreign founders, preparation usually takes longer than registration itself.

A foreign corporate shareholder may need to prepare a commercial-register extract or similar corporate document, arrange apostille or legalisation where required, and obtain notarised translations.

A foreign individual may need identification documents, an Individual Identification Number (IIN), an electronic digital signature and the correct immigration status.

The main practical advantage is that once the preliminary documents are ready, the registration procedure itself is relatively structured.

3. Kazakhstan Has a Clear Corporate Tax Framework

Reason 5: The main tax rates are easy to understand

Kazakhstan introduced a new Tax Code from 1 January 2026.

For most ordinary companies, the general corporate income tax rate is 20%.

The standard VAT rate is 16% in 2026.

These rates provide a clear starting point, but foreign businesses should also consider the tax treatment of cross-border payments.

For example, additional tax questions may arise when a Kazakhstan company pays:

• dividends to its foreign shareholder;
• interest on a shareholder loan;
• royalties for trademarks, software or technology;
• management fees;
• consulting fees to foreign related companies.

Kazakhstan has double-tax treaties with many countries, and a treaty may reduce certain withholding taxes if the required conditions are satisfied.

For this reason, the tax structure should be reviewed before money starts moving between the Kazakhstan company and the foreign parent.

Reason 6: Investment incentives are available

Kazakhstan offers investment preferences for qualifying projects.

Depending on the type and size of the investment, support may include:

• customs-duty exemptions;
• tax preferences;
• import VAT benefits;
• state in-kind grants;
• investment subsidies;
• infrastructure support.

These incentives are particularly relevant for manufacturing, industrial projects and other businesses making significant capital investments.

Not every company qualifies. The available benefits depend on the activity, investment amount and structure of the project.

For international business planning a major operation, incentives should be reviewed before the project is launched rather than after investments have already been made.

4. Foreign Companies Can Choose Between Mainland Kazakhstan and the AIFC

Reason 7: The AIFC provides an international legal framework

Kazakhstan also offers a separate business environment through the Astana International Financial Centre (AIFC).

The AIFC has its own corporate and regulatory framework based on international standards and common-law principles. It also has the AIFC Court and International Arbitration Centre.

This structure can be relevant for:

• international holding companies;
• investment businesses;
• financial companies;
• technology businesses;
• companies with international investors.

English is widely used in AIFC corporate procedures, which can make the structure familiar to foreign shareholders and international advisers.

An AIFC company should not automatically be treated as a tax-free company. Specific tax benefits exist for qualifying activities, but the rules must be reviewed for the particular business.

For a company focused mainly on selling goods or services inside Kazakhstan, an ordinary mainland LLP may still be simpler.

Reason 8: Investor support is available for larger projects

Kazakhstan has established formal investment-support mechanisms for foreign investors.

Government institutions assist with major investment projects and interaction with public authorities.

This may include support with:

• investment agreements;
• government approvals;
• land and infrastructure;
• investment incentives;
• interaction with regional authorities.

For an ordinary small business, these mechanisms may not be particularly important. For a factory, logistics hub, infrastructure project or major regional investment, they can become relevant.

5. Kazakhstan Supports Regional Trade and International Management

Reason 9: Transport and logistics infrastructure continues to develop

Kazakhstan plays an important role in transport routes between China, Central Asia, the Caspian Sea and Europe.

Investment in rail, road and logistics infrastructure, together with development of the Middle Corridor, supports Kazakhstan’s role as a regional transport hub.

For foreign companies, this is particularly relevant when choosing where to locate:

• warehouses;
• distribution centres;
• regional offices;
• manufacturing facilities;
• supply-chain operations.

Companies should still review customs, certification and import rules carefully, especially where goods will move across several jurisdictions.

Reason 10: Foreign managers can work in Kazakhstan

International companies can appoint foreign nationals as directors and employees of Kazakhstan companies.

However, ownership and employment are separate legal issues.

A foreign shareholder does not automatically receive the right to work in Kazakhstan simply because they own the company.

The requirements depend on factors such as:

• citizenship;
• position;
• ownership structure of the employer;
• visa status;
• applicable work-permit exemptions.

Certain foreign directors may fall within exemptions from the ordinary work-permit regime, but immigration, employment and residence formalities still need to be checked separately.

For non-EAEU businesses, it is therefore better to plan the director’s immigration status at the same time as the company registration.

6. What Should a Foreign Company Check Before Entering Kazakhstan?

The benefits of doing business in Kazakhstan are easier to use when the structure is planned before registration.

A foreign investor should normally answer several practical questions first:

Question	Why it matters
Who will own the company?	Determines corporate documents and beneficial-owner disclosure
Will the company sell locally or regionally?	Affects legal structure, customs and tax planning
Will goods be imported?	Customs and certification rules may apply
Will foreign managers work in Kazakhstan?	Immigration and employment requirements must be checked
Will the parent company finance the subsidiary?	Shareholder loans and interest may create tax consequences
Will profits be paid abroad?	Withholding tax and treaty rules may apply
Is the activity regulated?	A licence or notification may be required
LLP or AIFC company?	The correct option depends on the business model

Making these decisions early usually reduces the risk of restructuring the business after registration.

FAQ: Doing Business in Kazakhstan

1. Can a foreign company own 100% of a Kazakhstan business?

Generally, yes. Foreign individuals and companies can own an ordinary Kazakhstan LLP without a local shareholder for most commercial activities. Restrictions may apply in certain regulated sectors.

2. How long does it take to register a company?

The official electronic registration stage for an eligible private company may take up to one working day after a complete application is submitted.

Foreign founders should allow additional time for corporate documents, translations, identification and immigration procedures.

3. What are the main taxes in Kazakhstan in 2026?

For most ordinary companies, the general corporate income tax rate is 20%, while the standard VAT rate is 16%.

Other taxes may apply depending on cross-border payments, employees, property and the nature of the business.

4. Is an AIFC company better than an LLP?

Not automatically.

An AIFC company can work well for certain investment, financial and international structures. A mainland LLP is often more practical for businesses mainly operating with Kazakhstan customers, employees and suppliers.

5. Does a foreign owner have to live in Kazakhstan?

No. Ownership of a Kazakhstan company does not by itself require permanent residence.

However, a foreign founder who personally manages or works for the company may need the appropriate immigration and employment status.

Starting a Business in Kazakhstan

Kazakhstan offers foreign companies a combination of regional market access, foreign ownership, digital company registration, a clear corporate tax framework, investment incentives and access to the AIFC.

The main question is not only whether Kazakhstan is suitable for the business, but how the Kazakhstan operation should be structured.

A foreign investor should consider corporate registration together with tax, banking, immigration, employment, customs and licensing. Doing this before incorporation is usually easier than correcting the structure after the company has started operating.

Planning Your Kazakhstan Market Entry

Matias assists foreign businesses with company registration, corporate structuring, tax and accounting matters, immigration and ongoing legal support in Kazakhstan.

Meldir Erbulekova, Managing Partner at Matias, works with international clients entering and operating in the Kazakhstan market.Planning on doing business in Kazakhstan? Book a free initial consultation with Matias. We can review your proposed activity and ownership structure and explain the practical legal steps required to enter the market.