Preferences in SEZ



Corporate income tax (CIT)

Land tax

Property tax

Value added tax (VAT)

OECD average (2014)





Standard taxation in Kazakhstan


Basic rate



Taxation in SEZ





Other preferences in SEZ

  • Simplified procedure for hiring foreign workers

  • No custom duties when importing goods in SEZ

  • Free land lot for up to 10 years

*for goods fully consumed during realization of activities corresponding to purposes of creation of the SEZ and included in the list of goods established by the government of Kazakhstan

In order to enjoy the incentives available in SEZs, your legal entity shall meet the following requirements:

  • It must be registered by the tax authorities in the territories of SEZs.

  • It must have no structural subdivisions beyond the boundaries of the territories of the SEZs.

  • 90% of aggregate annual income must be constituted by income earned from activities in the SEZ consistent with the objectives of the SEZ’s formation.

Achievements overview



Projects already completed


Projects in completion


Work places already created


New work places expected


Total investments

375.5 bln KZT (around 11,1 bln USD at the current exchange rate)

Production volume

816.3 bln KZT (around 24,1 bln USD at the current exchange rate)


A few statistics and rankings about Kazakhstan


17.753 M

Human Developpent Index


56 out of 188

GNI per capita, Atlas method, 2015

11,580 USD

Average monthly salary, 2016

131,769 KZT (around 390 USD)

Doing Business 2016

41 out of 189

Index of Economic Freedom

69 out of 178

Paying taxes

18 out of 189

Starting a business

21 out of 189


Kazakhstani Tenge (KZT)

1 USD = 340 KZT

Common customs area with Russia, Belarus, Armenia and Kyrgyzstan.

General investment preferences

According to the Entrepreneurial Code of the Republic of Kazakhstan an investor can get:

1. Incentives for projects (including priority investment projects):

  • Exemption from customs duties on the import of equipment, its components and spare parts, raw materials and supplies.

  • Kind grants of not more than 30% of the total investment in fixed assets (land plots, buildings, machinery and equipment, computer equipment, measuring and control devices and equipment, vehicles, production and farm (agricultural implements).

2. Incentives for priority investment projects*

  • Tax exemptions: Corporate income tax – 0% for 10 years, Land-tax – 0% for 10 years, Property tax – 0%for 8 years.

  • Investment subsidies up to 30% for construction and installation works and procurement of equipment after commissioning.

  • Guarantee of stability of the legislation (tax legislation and in the sphere of attraction foreign labor)

  • State support of investments by authorized body established by the Government of the Republic of Kazakhstan, which interacts with investors on the principle of “one stop shop”.

  • Assistance to investors in providing the guaranteed order from the interested legal entities according to the investment contract signed between the authorized body and the investor.

*Criteria for priority investment projects:

  • matching the List of Priority Activities (approved by the Government)

  • newly created juridical person shall totalize investments of more than 2 million MCI (MCI is a monthly index approved by the Law on the national budget)

Entrepreneurial Code of the Republic of Kazakhstan also provides the Institute of "Investment Ombudsman" that:

  • considers appeals of investors on issues arising during the implementation of investment activity in the Republic of Kazakhstan, and make recommendations to resolve them, including interacting with public authorities;

  • assists investors in emerging issues in court and pre-trial procedures;

  • formulates and submits recommendations on improvement of legislation of the Republic of Kazakhstan to the Government of the Republic of Kazakhstan.

  • more information on:

On all matters related to the provision of investment preferences, please contact the Committee on Investments of the Ministry of Investment and Development of the Republic of Kazakhstan:

You can also use the Kaznex Invest preferences calculator to get a first idea of the preferences you can expect:

Support for Small and Medium Enterprises (SME)

Under the “Road Map for Business 2020”, small and medium-sized enterprises can be provided with the following types of state support:

  • Subsidized interest on loans;

  • Loan guarantees;

  • Assistance in developing production (industrial) infrastructure;

  • Services to support businesses (consulting, legal, accounting, etc.);

  • Training of personnel.

To receive this kind of support you shall apply to the concerned authorities: the governor’s office of the region or the mayor’s office of a city of national significance.

We suggest you to get advice of the Small and medium enterprises development association “KAZadvancement”:

Institutional and Financial Support

Association of participants of special economic zones of Kazakhstan "SezUnion". All rights reserved. 2017

Association of participants of special economic zones of Kazakhstan "SezUnion"