Kazakhstan · Entity Incorporation

Kazakhstan's most foreigner-friendly vehicle is the LLP (limited and additional liability partnership), which allows 100% foreign ownership with a low registered-capital threshold (LLP statutory minimum around KZT 400,000), foreign directors allowed, and no mandatory local residents. Registration is done online via eGov.kz or through the public service centre (PSC); SME registration is free and certificates can issue within 1 business day. Foreign documents must be notarized and translated into Kazakh/Russian, and localized hiring limits and industry licensing requirements apply.

Key points

Entity types: LLP (most common, ~68% of foreign registrations, for micro/SME) / JSC (large or IPO-bound) / Branch / Representative Office RO (non-operational liaison only).
LLP statutory minimum registered capital: 100 monthly calculation index MCI ≈ KZT 400,000 (2025, about USD 770), to be stated in the charter; some channels claim no mandatory floor - follow official MCI standards.
Directors/shareholders: at least 1 shareholder and 1 director, natural or legal persons, 100% foreign allowed; LLP directors may be foreign with no local residence requirement (JSC 2025 new rules require directors to include local residents).
Registration authority: commercial register under the Ministry of Justice, via eGov.kz online or PSC; BIN (business identification number) is auto-assigned on completion.
Registration fee: free for SMEs; large enterprises about KZT 9,885 (about USD 20, excl. VAT).
Registered address: must be an actual address in Kazakhstan (office/warehouse/production), with notarized lease; AIFC allows virtual addresses with tax benefits.
Tax: CIT 20%; VAT registration threshold is annual turnover above 20,000 MCI (2025, about KZT 79 million / USD 154,000); simplified regime available (small enterprises with annual revenue ≤ KZT 700 million pay 3% sales tax).

Procedure

Check name availability and reserve on eGov.kz (must include statutory suffix such as 'LLC').
Determine the statutory registered address; prepare property ownership or notarized lease.
Prepare incorporation resolution/founders' minutes, charter (Kazakh/Russian bilingual), registered address proof.
Foreign parties additionally provide: notarized and translated certificate of continued existence of the foreign company + founder passport (with business immigration visa D5 or temporary residence permit).
Submit via eGov.kz (single founder, ≤1 business day) or PSC (multi-founder/complex structure, ≤5 business days).
Receive the registration certificate with auto-assigned BIN; then open a bank account (charter/registration certificate/authorized person's passport).
Tax registration (INN + statistical code OKPO within 10 business days of registration), choose the tax regime; register for VAT if threshold met.

Hard requirements

Actual registered address in Kazakhstan (notarized lease or ownership proof).
Foreign documents notarized/apostilled and translated into Kazakh/Russian (charter must be bilingual).
Foreign founder must hold business immigration visa D5 or temporary residence permit (per migration law).
LLP at least 1 director (may be foreign); JSC directors must include local residents since 2025.

Costs

State registration fee: free for SMEs; large enterprises about KZT 9,885 (about USD 20).Notarization/translation fees: hundreds to over a thousand USD for bilingual notarized translation of foreign documents.Annual maintenance: financial statements (due by March 31 of the following year) + annual foreign-investment audit + possible secretary/address services.⏱ ⏱ Timeline：Single founder via eGov online: no more than 1 business day; multi-founder or complex equity via PSC: no more than 5 business days; including document notarization/translation preparation, 1-3 weeks total.

⚠ Common risks

Registered capital standards differ (official 100 MCI vs some channels claiming no floor) - verify against the latest MCI and counsel.
Foreign document notarization and bilingual translation take time and are prone to rejection on translation defects.
Localized hiring limits: foreign employees may not exceed 10% of headcount; management positions must be held by citizens.
Special industries (energy, mining, finance, construction) need additional licenses and antitrust filing (foreign shareholding >49%).
Important data and industry access must also satisfy China PIPL cross-border compliance.

Handbook

📘 Step-by-Step Handbook (with owner / timeline / cost / penalties)

Applies to：Foreign investors (including Chinese) establishing an operating entity in Kazakhstan (LLP/JSC/branch/representative office); does not cover the AIFC dedicated channel (see qualification/banking dimensions).

Prerequisites

Proposed company name checked and available, including statutory suffix (LLP/TOO or JSC).
Actual registered address in Kazakhstan (notarized lease or ownership proof).
Foreign founder holds business immigration visa D5 or temporary residence permit (per migration law).
If held by a Chinese parent: domestic ODI filing must be completed first (see odi dimension) before outbound capital injection.
Beneficial owners (UBO) traceable to natural persons.

Step	Action	Owner	Timeline	Cost	Official form / system	Notes & penalties
1	Name reservation and check Check name availability and reserve on eGov.kz; must include statutory suffix (LLP/TOO or JSC); prepare 2-3 backup names	Founder / licensed corporate service provider (CSP)	Instant online to 3 business days	Free	eGov.kz name check and reservation	Name reservation period is limited; lock it early Penalty：Name conflict or restricted words cause rejection and delay
2	Determine entity type and registered address Choose LLP/JSC/branch/representative office; secure an actual registered address in Kazakhstan (office/warehouse/production) with notarized lease or ownership proof	Founder / lawyer	1-3 days	Address lease/ownership cost (separate)	Notarized lease or ownership proof	AIFC allows virtual addresses with tax benefits but only for financial/professional services Penalty：Virtual addresses not accepted; business abnormal status and costly remediation
3	Determine registered capital and draft bilingual charter LLP statutory minimum registered capital no less than 100 MCI (2026 MCI = KZT 4,325, about KZT 432,500), to be stated in the charter; JSC is 50,000 MCI	Founder / lawyer	2-5 days	Charter drafting and translation/notarization fees	Kazakh/Russian bilingual company charter	Some channels claim no mandatory floor; follow the latest MCI and counsel review Penalty：Charter defects cause rejection
4	Foreign document notarization, apostille and translation Documents originating in China require apostille, translation into Kazakh/Russian and notarization	Chinese legal / notary	1-3 weeks	Apostille and bilingual notarized translation: hundreds to over a thousand USD	Certified trade register extract or certificate of continued existence, and foreign founder passport (with business immigration visa D5 or temporary residence permit)	China and Kazakhstan are both Hague Convention parties; no embassy double legalization needed Penalty：Missing apostille or translation errors cause rejection, delaying 1-3 months
5	Submit registration application (eGov / PSC) Submit via eGov.kz (single founder) or public service centre PSC (multi-founder or complex structure)	Founder / CSP	Single founder ≤1 business day; multi-founder or complex structure ≤5 business days	Free for SMEs; large enterprises KZT 9,885 (about USD 20, excl. VAT)	Legal-entity state registration application via eGov.kz (signed with EDS e-signature or SMS password)	With foreign participation and no local ID number, online processing takes 1 business day Penalty：False information leads to registration revocation and penalties
6	Receive registration certificate and BIN On approval, receive the registration certificate and auto-assigned BIN	Ministry of Justice (system automatic)	Instant	Included in registration fee	Registration certificate and auto-assigned BIN	BIN is used for all government interactions (tax, employment, permits, banking)
7	Tax registration, VAT registration and bank account opening Register with the tax authority and choose a tax regime within 10 business days of registration; register for VAT if annual turnover exceeds 10,000 MCI (2026, about KZT 43.25M); open a bank account in parallel	Founder / tax agent / bank	Tax registration ≤10 business days; bank account 1-3 weeks	Bank account opening mostly free; KYC advisory fees extra	Tax registration (INN+OKPO), VAT registration (above 10,000 MCI), bank KYC	See banking and tax dimensions Penalty：Failing tax registration within 10 business days is a violation; missing VAT registration above threshold is fined

✅ Self-check list

⚠ Common pitfalls

Virtual/shell addresses not accepted影响：Listed as abnormal business; costly remediation规避：Use a real commercial address; financial businesses may consider AIFC virtual addresses.

Foreign documents without apostille or with translation errors影响：Direct rejection, 1-3 months delay规避：Complete apostille and professional bilingual notarized translation early.

Registered capital standards differ (official 100 MCI vs channels claiming no floor)影响：Discrepancy between charter and paid-in arrangements, regulator scrutiny规避：Follow the latest MCI standard with counsel review and state clearly in the charter.

Localized hiring limits (foreign ≤10%, management must be citizens)影响：Staffing structure restricted, illegal-hiring risk规避：Plan local directors and local recruitment early.

JSC directors must include local residents (2025 new rules)影响：Fully foreign board non-compliant规避：Appoint at least 1 Kazakh-resident director.

Late tax/VAT registration影响：Fines and inability to issue invoices规避：Build a compliance calendar; register within 10 days of incorporation.

Special industries missing licenses and antitrust filing影响：Energy, mining, finance and construction incorporation blocked规避：Run industry licenses and antitrust filing in parallel with registration.

📅 Ongoing post-incorporation obligations

Register with tax authority within 10 business days of registration (INN+OKPO) and choose a tax regime.
Register for VAT once the threshold is met.
Annual financial statements (due by March 31 of the following year) and foreign-investment annual audit.
Register employees with UAPF and social insurance fund after hiring.
File changes (address, shareholders, directors) promptly.
Maintain registered address and beneficial-owner information updates.

🔗 Official portals

Legal-entity state registration via eGov.kz (Ministry of Justice Registrar of Companies)Kazakh Invest startup guide

📎 Source：Kazakhstan legal information platform adilet.zan.kz; eGov.kz legal-entity registration platform; CCPIT Guide to Chinese Enterprises Going Global in Kazakhstan; Limited and Additional Liability Partnership Law

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