Preferences:
Terms of purchase:
Special Investment Contract (SIC):
When the SIC is concluded with the investment committee, tenants of the SEZ are exempt from:
- 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:
- import customs duties;
- 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.