INVESTOR'S GUIDE​​​

Preferences:

• CIT – 0%
• VAT on goods sold in the territory of the FEZ and completely consumed in the implementation of activities (locally produced goods according to the list) – 0%
• VAT on goods produced and sold for export within the SEZ – 0%
• VAT on imported goods – 0%
• Import customs duties – 0%
• Property tax – 0%
• Land tax – 0%
• Rent for land – 0 tenge
• Simplified procedure for hiring foreign labor

Terms of purchase:

• is a SEZ in accordance with the legislation of the Republic of Kazakhstan on SEZ;
• registered as a taxpayer at the location of the tax authority in the territory of the FEZ or in the territorial division of the tax authority whose competence includes the territory of the FEZ;
• if the necessary infrastructure and facilities intended for the implementation of priority types of activities are available on the territory of the FEZ, a legal entity does not have the right to have branches and other separate structural divisions outside the territory of the FEZ, with the exception of representative offices;
• carries out a priority type of activity on the territory of the SEZ that corresponds to the goals of creating the SEZ.

Application period for reductions in taxes and (or) fees by 100 percent:
category A - for 7 years, project cost up to 3,000,000 times the MCI;
category B - for 15 years, project cost from 3,000,000 to 14,500,000 times the MCI;
category C - for 25 years, project cost from 14,500,000 times the MCI.
*but not more than the validity period of the agreement on the implementation of activities and the period of operation of the SEZ