In 2026 a new Tax Code came into force in Kazakhstan — this is the main thing to factor in when planning a business.
Forms
LLP (universal), JSC (for large structures), a branch/representative office of a foreign company, a Private Company in the AIFC (common law, English-language). A foreigner may own 100%.
Taxes — what changed from 1 January 2026 (Law of Kazakhstan No. 214-VIII of 18.07.2025)
- CIT: a base rate of 20% with differentiation by sector (higher for banks and the gambling business, reduced for the social sphere and agriculture).
- VAT: the base rate raised from 12% to 16%; the threshold for mandatory VAT registration lowered (roughly around 10,000 MCI per year — verify).
- PIT: a progressive scale — 10% up to 8,500 MCI per year and 15% above; the tax-free minimum raised.
- The number of special regimes reduced, administration tightened. The 2026 MCI is KZT 4,325.
Getting started
Registration → tax records → bank account → VAT registration if necessary. For IT — Astana Hub benefits; for finance/holdings — the AIFC.
Verify rates and thresholds against adilet.zan.kz and the State Revenue Committee.
Related materials: Company registration and the AIFC · What changed in 2026 · Sectors for foreigners.
This material is for reference only and does not constitute legal advice. Rules, deadlines and rates change — before acting, verify against primary sources (egov.kz, adilet.zan.kz, vmp.gov.kz) or consult the lawyers of SHANYRAQ Legal.