KZ · N 51°10′ · E 71°26′
Kazakhstan
A Kazakhstan LLP suits trading, logistics, manufacturing, and services across Central Asia. Foreign owners may hold 100%, but overseas founders must prepare legalized corporate or identity documents and check sector licensing and migration rules.
Key points on one page.
- Tax
- Corporate income tax 20%; dividends generally face 15% WHT, and large groups assess the 15% global minimum tax
- Shareholders and directors
- At least 1 participant; a foreign national may act as director, with no general local-director rule
- Share capital
- Usually at least 100 MCI; small businesses may have no minimum, payable within 1 year
- Local requirements
- Kazakhstan registered address required; foreign officers may need visa, residence, or work permissions
- Annual maintenance
- Annual participants’ meeting within 3 months after year-end; CIT return due by 31 March
- Incorporation timeline
- Basic registration about 1–5 business days; legalization and permits add time
- Public disclosure
- Some company data is searchable; beneficial-owner data is generally supplied to banks and regulators
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (5)›
- 01Kazakh Invest Investor’s Guide — Registration of Legal Entities
- 02PwC Worldwide Tax Summaries — Kazakhstan: Taxes on Corporate Income
- 03PwC Worldwide Tax Summaries — Kazakhstan: Tax Administration
- 04PwC Worldwide Tax Summaries — Kazakhstan: Withholding Taxes
- 05Baker McKenzie — Doing Business in Kazakhstan 2026
02 · Advantages
Why Kazakhstan
- 01100% foreign ownership is generally available
- 02LLP suits SMEs, with liability generally limited to contributions
- 03Access to Eurasian Economic Union and Central Asian supply chains
03 · Requirements
Formation requirements
- A foreign corporate founder needs a legalized registry extract and notarized Kazakh and Russian translations
- Provide a local legal address and lease or owner-consent evidence
- Obtain sector-specific licenses before regulated activities
04 · Compliance
Annual compliance
- File corporate income tax and applicable WHT returns on time
- Maintain accounting records and complete an annual audit where required
- Hold the annual participants’ meeting and refresh bank and beneficial-owner records
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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Kazakhstan company.
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An advisor will contact you within 2 business hours. For urgent matters, call us at 400-860-5600。