Investment concessions

Investment preferences

In accordance with the Law of the Republic of Kazakhstan “On Investment” an investor may obtain:

  1. Preferences for projects (including priority investment projects):
    • exemption from customs duties on the import of equipment, its components and spare parts, raw materials and supplies;
    • land grants of not more than 30% of the total investment in fixed assets (land plots, buildings, structures, machinery and equipment, computer equipment, measuring and control instruments and devices, vehicles, production and household stock).
  1. Preferences 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;
    • guarantees of legislative stability: tax legislation and in the field of employment of foreign nationals;
    • state support of investment by the authorized body determined by the Government of the Republic of Kazakhstan, which interacts with investors according to the principle of “one stop shop”;
    • assistance rendered by the authorized body to investors in providing the guaranteed order from the interested legal entities according to the investment contract concluded between the authorized body and investor.

*Criteria for priority investment projects:

compliance with the List of Priority Activities (approved by the Government)

the newly established legal entity with investment volume of more than 2 million MCI (MCI - monthly calculation index approved by the Law “On the Republican Budget”)

The Law of the Republic of Kazakhstan “On Investment” also provides for 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 resolution of 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.

For all questions related to the provision of investment preferences, please contact the Investment Committee of the Ministry of Investment and Development of the Republic of Kazakhstan.