How to Register a Company in Kazakhstan: AIFC, EAEU & Standard LLP Guide

Kazakhstan is Central Asia’s largest economy with over $220 billion GDP, abundant natural resources, and a unique dual-track system for company registration. Foreign founders can choose between a standard LLP under Kazakh law or an AIFC entity under English common law. Both paths provide full EAEU market access to 183 million consumers.

This guide covers the 2026 Tax Code changes, AIFC registration, standard LLP process, costs, and strategic considerations for each path.

Two Paths: Standard LLP vs AIFC

Feature	Standard LLP (TOO)	AIFC Entity
Legal system	Kazakh civil law	English common law
CIT rate	20%	0% until 2066
Best for	Trading, manufacturing, services	Fintech, asset management, funds
Formation time	3–5 days	2–4 weeks
Courts	Kazakh courts	AIFC Court (English judges)
Banking	Kazakh banks	AIFC banks + Kazakh banks
EAEU access	Yes	Yes

The standard LLP is right for most commercial businesses — trading, consulting, construction, manufacturing, and retail. The AIFC is specifically designed for financial services, fintech, capital markets, insurance, and asset management.

2026 Tax Code: What Changed

Kazakhstan’s new Tax Code, effective January 1, 2026, introduced several changes foreign investors should know:

• VAT increased to 16% from the previous 12%
• Progressive PIT: 10% on income up to 8,500 MCI, 15% above
• VAT registration threshold lowered to 10,000 MCI
• Dividend WHT restructured: 5% for qualifying 25%+ shareholders, 15% above threshold
• The 20% CIT rate remains unchanged for standard companies
• AIFC 0% CIT confirmed through 2066

The Registration Process

For a standard LLP, registration goes through the eGov portal or Public Service Centres (PSC). Documents need to be in Kazakh and Russian. Foreign documents require apostille and certified translation.

Sovera Global manages the entire process from our Almaty and Astana offices. We handle name reservation, charter drafting, eGov submission, SRC tax registration, and bank account introduction. From engagement to operational company takes approximately 1–2 weeks.

Why Kazakhstan Over Uzbekistan or Kyrgyzstan?

All three are viable Central Asian options, but they serve different purposes. Kazakhstan has the largest economy, strongest banking, and the AIFC for financial services. Uzbekistan offers faster registration and a large consumer market. Kyrgyzstan wins on cost with 10% CIT and near-zero minimum capital.

For serious EAEU market operations with full banking support, Kazakhstan is the clear first choice. For IT companies, the Kyrgyzstan HTP zero-tax regime may be more attractive.