Tax consulting services on investment preferences

Types of investment preferences:

No import customs duties (up to 5 years);
No import VAT (per approved list) for up to 5 years .(This exemption is expected to be excluded from 2026);
Grant in-kind (land, buildings, etc.).

No import customs duties (up to 15 years, but not more than SEZ lifetime period);
No import VAT (if activities are carried out on the territory of SEZ or customs free warehouse).
Work permit benefits (if SEZ participant).

0% CIT (up to 10 years);
0% land tax (up to 10 years);
0% property tax (up to 8 years);
No VAT (within SEZ);
Reduction of tax liabilities for up to 20% of actual expenses under certain conditions;
Stability for tax legislation and foreign workforce attraction rules;
Possible Grant in-kind (land, building), (“mentioned in the template agreement and subject to negotiation results).

Guarantee of tax regime stability (for 10 years) except for the following taxes:
VAT;
excise tax;
payment for environmental emissions;
PIT;
WHT.

legal entity registered in KZ;
imported goods shall be included to the list approved by government and used for the purposes of investment project

legal entity registered in KZ;
carry out priority type of activities;
not producer of goods subject to excise tax;
not a subsoil user;
does not apply special tax regime (‘STR’);
not a SEZ participant;
minimum investment threshold of 2 mln. MCI (~USD 16 mln for 2025) for new production or 5 mln MCI (~USD 39 mln for 2025) for expansion / modernization of existing production.

legal entity registered in KZ;
not a subsoil user and not producer of goods subject to excise tax;
does not apply special tax regime (STR);
does not carry out prohibited types of activities approved by the Government;
minimum investment of 7.5 mln MCI (~USD 58 mln for 2025);
minimum investment of 15 mln MCI (~USD 116 mln for 2025) is set to qualify for reduction of tax liabilities.

producer of goods (income from production is at least 70% of the annual revenue, except the producers of hydrocarbon minerals and oil products;
not producer of goods subject to excise tax;
large or medium-sized entity;
do not apply STR;
Minimum investment of 75 mln MCI (~USD 580 mln for 2025);
financing of at least 50% of the amount should be carried out within the first 4 years.

100% CIT reduction;
100% land tax reduction;
100% property tax reduction;
100% land rent payment reduction;
exemption of turnovers from VAT if carrying out activities on the SEZ territory;
0% VAT on realization of certain types of goods to SEZ participants.

Applicant should:

legal entity is a SEZ participant;
legal entity is registered at the SEZ location;
legal entity conducts a qualifying activity that aligns with the purposes of establishing the SEZ.

Preliminary analysis:

Performance of a feasibility analysis to understand if your project is eligible for incentives;
Development of a strategy and road map for implementation of the project;
Assistance with preliminary negotiations with the competent Government authorities.

Application to incentives:

Assistance with development of a business plan, investment program and other required documents;
Preparation of an application form, collection and compiling of other required documents;
Submission of application form and required documents to the competent Government authorities;
Follow-ups on the status of application and documents with competent Government authorities;
Assistance with preparing answers/clarifications/comments on the questions/requests from competent Government authorities on application forms/documents.

Conclusion of investment contract:

Assistance with negotiation of investment contract with the competent Government authorities;
Development of step plan on your obligations under investment contract;
Further supports related to fulfilling your obligations and compliance under investment contract.