Preferences and privileges

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  • Corporate Income Tax – 0%;
  • VAT (for suppliers) – 0%;
  • Land Tax – 0%;
  • Property Tax – 0%;
  • Land plot rent – 0;
  • Simplified visa procedures for international employees.

Terms of purchase:
  • registration as a taxpayer on the territory of SEZ;
  • implementation of priority activities on the territory of SEZ;
  • absence of structural subdivisions, branches outside the FEZ, with the exception of representative offices.

Special Investment Contract (SIC):
When the SIC is concluded with the investment committee, tenants of the SEZ   are exempt from:
  1. import customs duties;
  2. from payment of VAT when importing goods as part of finished goods produced in the territory of the SEZ, subject to the following conditions:
  • goods are placed under the customs procedure of the free customs zone;
  • the customs procedure of the free customs zone is completed by the customs procedure for the release for domestic consumption;  
  • identification of goods in the finished product in accordance with the customs legislation of the Republic of Kazakhstan.