Business Setup in Almaty (2026)

Good to know

Good to Know

You cannot legally act as a founder of a Kazakh company as a foreigner without first obtaining a business-immigrant (C5) visa abroad — this is a legal precondition, not just a formality, so budget time for it before you plan to register anything locally.
There is no forced local-partner requirement for a standard LLP — 100% foreign ownership is normal for most business activities, so be wary of any agent who tells you that you must take on a Kazakh co-founder unless you're in a genuinely restricted sector (oil & gas, some telecom, utilities).
The state registration fee itself is free for small/medium businesses, which surprises a lot of people — the real cost driver is notarized translation of your passport and any foreign corporate documents into both Kazakh and Russian.
If you only plan to be a passive founder/shareholder and hire a local resident director, you can potentially skip the temporary residence permit and work permit — those are only mandatory if you personally intend to manage the company on the ground in Kazakhstan.
Almaty-specific registration steps run through the same national eGov.kz system as the rest of the country — there is no separate Almaty city registry, though the Almaty Public Service Centers process the in-person filings.
For most foreign founders/freelancers without Kazakhstani residency, the practical path is forming a single-founder LLP (ТОО) rather than trying to register as a sole trader (IE) — sole-trader status is generally restricted to citizens/residents.
Kazakhstan's tax rules changed materially for 2026 under a new Tax Code — notably a VAT rate shift that several older cost-of-living/business guides have not yet updated, so double-check the currently enforced VAT rate with a local accountant before pricing invoices.
Opening an LLP requires a business-immigrant (C5) visa for the founder before registration in most cases — skipping this step can technically invalidate the company's registration.
If your business is IT/tech-focused, it's worth checking eligibility for the Astana Hub or AIFC regimes, which offer substantial tax exemptions compared to the mainland 20% standard corporate rate.

Corporate Income Tax

Standard Rate Percent: 20
Who It Applies To: Resident legal entities (including 100% foreign-owned LLPs incorporated in Kazakhstan) are taxed on worldwide profits at the standard rate; non-resident companies operating through a permanent establishment (branch) in Almaty/Kazakhstan are taxed only on profits attributable to that PE.
Notes: A new Tax Code takes effect 1 January 2026 and changes several CIT mechanics (see “Filing Obligations” below); the 20% headline rate for ordinary trading/services companies is unchanged.

Sector Specific Rates

Banks, casinos/gambling, totalizators, bookmakers
Rate Percent
20% currently, rising to 25% under the new Tax Code effective 1 Jan 2026
Organizations in the 'social sphere'
Rate Percent
5% in 2026, rising to 10% from 2027
Agricultural producers / aquaculture
Rate Percent
3

Structure Comparison Freelancer Vs Company

LLP TOO

Liability: Limited to the founder's contribution to authorized (charter) capital.
Foreigner Access: No residency requirement for the director. A single foreign individual or foreign company can be the sole founder. To register the LLP, the founder (as an individual) typically needs a business-immigrant visa (category C5), without which the registration can later be invalidated; EAEU citizens have separate, simpler visa/permit rules.
Description: The Limited Liability Partnership (LLP, locally 'ТОО') is the standard, go-to vehicle for foreign founders in Almaty — it can be 100% foreign-owned and can have a single foreign founder who is also the sole director.

Minimum Capital

Small Business Entities: Can be set to zero.
Medium Or Large Entities: KZT 369,200

Branch Or Representative Office

When Used: Typically chosen by an existing foreign company wanting a direct local presence rather than a separately capitalized Kazakh legal entity.
Key Difference: A representative office may only represent the foreign parent's interests and cannot conduct income-generating activity in Kazakhstan; a branch can perform the same income-generating functions as its parent company.
Description: A foreign parent company can instead open a branch or a representative office rather than incorporating a local LLP.

Individual Entrepreneur IE Sole Trader

Liability: Unlimited personal liability — the individual and the business are legally the same person.
Foreigner Access: Registration as an IE is generally limited to Kazakhstani citizens and residents; non-residents usually cannot register directly. A foreign citizen can typically only use this route if they hold a permanent residence permit in Kazakhstan, and there are narrow exceptions for citizens of EAEU countries who hold both a permanent residence permit and a Kazakhstan residence permit.
Practical Implication: Most foreign nomads/founders without KZ residency cannot use the IE route at all and default to forming an LLP even for solo, freelance-style work.
Social Contributions If Eligible: Mandatory pension contributions of 10% of income (capped base), social health insurance contributions equal to 5% of 1.4x the minimum wage, and social insurance contributions of 3.5% of income.
Description: Kazakhstan's sole-trader status (Индивидуальный предприниматель / IP) is the freelancer-style option, giving access to simplified 'patent' or 'simplified declaration' tax regimes.

VAT

Note On Rate Change: Multiple current aggregator sources still quote a 12% standard VAT rate, but Kazakhstan's new Tax Code (effective 1 January 2026) sets the standard VAT rate at 16% and lowers the mandatory VAT-registration turnover threshold from 20,000 to 10,000 MCI (Monthly Calculation Index). Confirm the currently-enforced rate with a local accountant, since older summaries may not yet reflect the 2026 change.
Registration Trigger: Mandatory once annual turnover exceeds the MCI threshold noted above; exports are generally zero-rated.

Other Notes

Dividends Received: Dividend income received by a Kazakhstan resident company from inbound dividends is generally exempt from Kazakhstan taxation.
Dividends To Foreign Owners: For non-resident owners holding 25%+ of a Kazakh legal entity, dividend income up to 230,000 MCI is taxed at 5%, with the excess taxed at a higher rate under the 2026 rules.
Withholding On Non Residents: Non-residents without a PE who receive Kazakhstan-sourced income are generally subject to withholding tax at source; under the 2026 Tax Code many previously exempt or inconsistently-taxed cross-border services now face a uniform 20% withholding rate.

Filing Obligations

Tax Year: Calendar year.
Cit Return: Annual CIT declaration; historically due by 31 March following the tax year-end under the pre-2026 Tax Code — confirm the exact 2026-code deadline with a local accountant since this specific detail was not independently confirmed in current sources.
Advance Payments: Under the 2026 Tax Code, the aggregate annual income threshold that triggers an obligation to make CIT advance payments has been raised from 350,000 to 600,000 MCI, and pre-filing advance-payment calculations have been simplified (the state revenue authority now sets Q1 advance payments at 1/12 of the prior year's total).
Registration Steps: A newly formed LLP must register with the State Revenue Committee (tax authority) for CIT, VAT (if threshold met), and social/pension payments, obtain a Business Identification Number (BIN), and typically needs an electronic digital signature (EDS/ASYK) to file returns and manage banking.
Banking Note: Local banks commonly apply extended KYC/AML checks to foreign-owned LLPs and branch offices, which can delay account opening and early invoicing.

Special Regimes And Zones

AIFC: The Astana International Financial Centre offers a 0% corporate income tax rate for qualified participants until 2066, operating under its own English-common-law-based framework separate from mainland Kazakhstani company law.
Astana Hub: For technology companies operating within Astana Hub, the tax exemption on payments to non-residents for certain income and royalties has been extended until 2029.
Simplified Small Business Regimes: Small businesses (LLPs or IEs meeting employee/income caps) can use a 'fixed deduction' regime that exempts IEs from some reporting and lets qualifying small businesses deduct up to 30% of income without documentation, plus a 'simplified declaration' regime and a patent regime for a limited list of eligible sole-trader activities.

Incorporation Process And Requirements

Most Common Entity For Foreigners: LLP / ТОО (Товарищество с ограниченной ответственностью) — Kazakhstan's equivalent of an LLC, and the standard vehicle for foreign entrepreneurs. Branches, representative offices, and JSCs are also available for larger operations.
Registration Authority And Channel: State registration of legal entities is handled by the Ministry of Justice's registration bodies, processed either online through the eGov.kz portal or in person at a Public Service Center (PSC/Halyk Center).

Timeline

Official State Registration: As little as 1 business day online via eGov.kz for a single-founder LLP; up to 5 business days via a Public Service Center for multiple founders or more complex ownership structures.
Realistic End To End Timeline For A Foreigner: Agencies advising foreign clients commonly recommend budgeting 2-3 weeks in total once IIN issuance, business-visa arrangements, and document notarization/translation/apostille are factored in — the registration filing itself is fast, but the prerequisite paperwork is the real bottleneck.

Registration Fee

Large Enterprises: KZT 9,885
Small And Medium Business Entities: Free — state registration of legal entities and their branches/representative offices for small and medium-sized businesses carries no fee.

Minimum Charter Capital

JSC: KZT 196,000,000
Equivalent to at least 50,000 MCI. Sources vary on the exact USD equivalent (one official figure appeared to contain a typo); this figure is our own conversion at the current rate.
LLP: KZT 400,000
Equivalent to at least 100 Monthly Calculation Index (MCI).

Core Incorporation Steps

1. Choose legal form (LLP is standard) and reserve/check a unique company name via eGov.kz — the name must be registered in three languages: Kazakh, Russian, and English.
2. Obtain an Individual Identification Number (IIN) for each foreign founder at a Public Service Center (PSC) — without an IIN a foreigner cannot be registered as a founder or open a bank account. This can now often be done via a power of attorney without a personal visit.
3. Secure a legal address in Kazakhstan (a lease or ownership document; a notarized lease agreement is required if premises are rented, plus owner consent if registering at someone else's address).
4. Prepare and notarize the founding documents: Charter (unless using a standard/model charter), minutes of the constituent assembly or the sole participant's decision.
5. For a foreign individual founder: notarized copy of passport with translation into Kazakh and Russian. For a foreign legal-entity founder: a legalized extract from the home-country trade register (also translated/notarized), plus proof of the right to register a commercial organization under migration law (the business immigrant visa or residence permit).
6. Submit the application either online via eGov.kz (fastest, suitable for a single-founder LLP) or in person/by power of attorney at a Public Service Center (required for multiple founders or more complex ownership structures), signing with an electronic digital signature (EDS) or SMS password.
7. Receive the electronic certificate of state registration.
8. Open a corporate bank account (commonly with ForteBank, Jysan Bank, or Halyk Bank) — this is usually bundled into the same online registration application for the mandatory employee accident-insurance step.
9. Register as a taxpayer with the State Revenue Committee; register for VAT only if turnover will exceed the threshold (about 20,000 Monthly Calculation Index, roughly KZT 79 million as of 2025).

Official Government Links

Mandatory Visa Prerequisite

Rule: Kazakh migration law prohibits a foreigner from establishing a legal entity or joining the charter capital of a commercial organization without first obtaining an entry visa as a 'business immigrant' (category C5).
C5 Visa Detail: The preliminary single-entry C5 visa is issued only abroad at a Kazakh embassy/consulate, for up to 90 days, and must be obtained before the foreigner can act as founder.
Eaeu Exemption: Citizens of Eurasian Economic Union countries (Russia, Belarus, Armenia, Kyrgyzstan) are exempt from the work-permit requirement if all members/employees of the company are EAEU citizens.
Personal Management Requirement: If a non-EAEU foreigner intends to personally manage/direct the company inside Kazakhstan (rather than just be a passive founder), a temporary residence permit (TRP) and a work permit are additionally required.

Realistic All In Cost For A Foreigner

DIY Via Egov: If a foreigner already has an IIN and business-immigrant visa status sorted, the state registration fee itself is free for an SME LLP — the real cost is notarization, translation into Kazakh/Russian, and any apostille/legalization of home-country documents, typically a few hundred dollars.
Turnkey Agency Package: KZT 1,608,200
Quoted by a third-party incorporation agency (GSL) for a full turnkey package covering registration, one year of registered-office lease, secretarial services, fees, and apostilled translation of documents. This is an agent's service price, not a government fee — originally quoted in USD and converted here.

Foreign Ownership And Local Partner Rules

Ownership Cap: Foreigners can own 100% of an LLP in almost all sectors — there is no mandatory local Kazakh partner or shareholder requirement for the standard LLP structure.
Sector Exceptions: Ownership caps (often around 49%) or state-participation requirements apply only in specific strategic sectors — oil and gas, certain telecom activities, and some utilities.
Note On Directorship: No local director is legally required for an LLP itself, but a branch or representative office of a foreign company must identify one local resident representative.

AI-generated estimateData refreshed July 2026

Sources cited for this category

These are the sources cited in this business permits & incorporation for foreigners research for this city. Individual figures may not each trace to one of them.

More About Almaty

Data last updated July 2026 · Verify anything important.