How to start a business in Kazakhstan as a foreigner (2026)

Legal framework

Entrepreneurial Code of the Republic of Kazakhstan (No. 375-V, 2015, as amended); Law on State Registration of Legal Entities, Branches and Representative Offices (No. 562-IV, 2012); Law on Investments (No. 373-II, 2003, as amended)

Key points: starting a business in Kazakhstan

1. 01Ownership rights

   Foreign nationals and legal entities may hold 100% of an LLP or JSC in most industries with no mandatory local-partner requirement. Exceptions include: mass media (max 20% foreign stake), domestic/international air carriers and certain telecom operators (max 49%), foreign bank branches (prohibited), and strategic subsoil deposits where the foreign share is capped below 50%.

   state.gov investmentpolicy.unctad.org

2. 02Preferred vehicle & registration speed

   The Limited Liability Partnership (LLP) is the standard vehicle for foreign-owned SMEs. Online registration via the egov.kz portal (single founder, EDS held) is completed within 1 working hour/day; multi-founder entities registered at a Public Service Centre take up to 5 business days.

   egov.kz invest.gov.kz

3. 03Minimum capital

   LLPs classified as small businesses have no paid-in capital requirement at registration. Medium/large-business LLPs require a minimum charter capital of 100 MCI (~400,000 KZT / ≈$770 in 2025). A JSC requires at least 50,000 MCI (~196 million KZT / ≈$380,000).

   aequitas.kz invest.gov.kz

4. 04Pre-registration requirements for foreigners

   Foreign individual founders must obtain a Kazakhstani Individual Identification Number (IIN) and an Electronic Digital Signature (EDS) issued by the National Certification Authority before filing online. Corporate founders must supply a legalized/apostilled extract from their home-country trade register with a notarised Kazakh/Russian translation.

   invest.gov.kz egov.kz

5. 05Registration steps summary

   Key steps are: (1) obtain IIN and EDS; (2) secure a registered legal address (lease/ownership document); (3) prepare founding documents (charter, decision to establish); (4) submit application via egov.kz or at a Public Service Centre; (5) receive certificate of state registration (typically same day online). No pre-approval from investment authorities is required in non-restricted sectors.

   invest.gov.kz egov.kz

6. 062026 investment incentive reform

   Amendments enacted in 2025 abolish the prior priority and special investment project frameworks and introduce new contractual investment incentive forms effective 1 January 2026. A separate January 2026 rule also mandates VAT registration for foreign companies supplying digital goods/services from their first payment.

   morganlewis.com vatupdate.com

Timeline of decisions

1. 1 Apr 2026Guidance
   In-Person Founder Presence and Automated Address-Verification Rules Effective

   Risk-based amendments to Kazakhstan's state-registration service rules came into force, requiring the physical presence of founders at registration in cases flagged by anti-money-laundering internal-control rules, and automating legal-address verification via the national Address Register. The changes are designed to curb shell-company creation and strengthen financial-monitoring controls at the point of incorporation.

   Konsu Group (reporting on Ministry of Justice Order of 21 Nov 2025)

2. 21 Nov 2025Guidance · official
   Ministry of Justice Approves Amended Legal-Entity Registration Service Rules

   The Ministry of Justice formally approved amendments to the Rules for the Provision of Public Services in State Registration of Legal Entities (base order V2000020771), introducing risk-tiered mandatory personal-presence requirements and automatic address verification effective 1 April 2026. The revision marks a shift from purely paperless e-registration toward a hybrid model for high-risk applicants.

   Adilet — Ministry of Justice, Republic of Kazakhstan

3. 15 Sept 2025Law · official
   New Mandatory Individual Entrepreneur Registration Threshold Takes Effect

   Law No. 207-VIII (signed 15 July 2025) amended the Entrepreneurial Code to replace the minimum-wage benchmark with the Monthly Calculation Index (MCI) when calculating the annual income threshold above which sole traders must formally register as individual entrepreneurs. The change broadens the formal-economy base, improves self-employed persons' access to social protections, and facilitates business-loan eligibility.

   Adilet — Entrepreneurial Code of the Republic of Kazakhstan (No. 375-V, as amended)

4. 6 Jul 2025Guidance
   Unified Register of State Support Measures for Private Entrepreneurship Launched

   Order No. 55 established a publicly accessible, centralized register cataloguing over 100 financial, property, and non-financial support instruments available to new and operating businesses, including grants, subsidies, guarantees, and advisory services. The register provides entrepreneurs with a single reference point for navigating state support at startup.

   Morgan Lewis (reporting on government Order No. 55)

5. 20 May 2015Decision · official
   '100 Concrete Steps' Reform Plan Published, Targeting Startup Bureaucracy

   President Nazarbayev's Plan of the Nation, 100 Concrete Steps publicly launched five institutional reforms, including specific steps to reduce business-registration red tape, strengthen investor protections, and create a transparent tax system. Implementation drove Kazakhstan's Doing Business ranking from approximately 50th (2014) to 25th by 2020.

   ZERDE National IT Holding, Republic of Kazakhstan

6. 1 Jan 2013Guidance · official
   End-to-End Online LLP Registration Launched on eGov.kz; SME Fee Waiver Introduced

   Kazakhstan began allowing complete online state registration of limited liability partnerships (LLPs) via eGov.kz using a digital signature or SMS-password, eliminating the need for a physical charter or in-person visits for single-founder companies. Simultaneously, small and medium enterprises were exempted from state registration fees, reducing the monetary cost of formal business creation to zero for most founders.

   e-Government Portal of the Republic of Kazakhstan

7. 1 Jan 2006Decision · official
   eGov.kz National E-Government Portal Launched

   Kazakhstan launched eGov.kz, providing free digital signatures to citizens and the technical infrastructure for online public services. This portal became the backbone of all subsequent digital business registration, licensing, and tax-registration services, eventually enabling same-day company formation without physical contact with any government office.

   e-Government Portal of the Republic of Kazakhstan

8. 17 Apr 1995Law · official
   Foundational Law on State Registration of Legal Entities Enacted (No. 2198)

   Kazakhstan adopted its first Law on State Registration of Legal Entities and Record Registration of Branches and Representatives, establishing a mandatory, government-administered registration framework for all commercial entities operating in the country. Repeatedly amended over three decades, this law remains the legal spine of business registration and defines the rights and obligations triggered at the moment a company is formed.

   Adilet — Republic of Kazakhstan Official Legislation

Sources

1. 1.invest.gov.kz/invest-guide/business-starting/registratsiya-yuridicheskikh-lits/
2. 2.egov.kz/cms/en/articles/business_registration/legalentity_registration
3. 3.egov.kz/cms/en/services/business_registration/pass042com_mu
4. 4.adilet.zan.kz/eng/docs/K1500000375
5. 5.state.gov/reports/2025-investment-climate-statements/kazakhstan
6. 6.aequitas.kz/uploads/AE_Doing_Business_2024_2025_Eng_v2_e6b40cd012.pdf
7. 7.investmentpolicy.unctad.org/investment-laws/laws/98/kazakhstan-investment-law
8. 8.morganlewis.com/pubs/2025/11/kazakhstan-government-introduces-additional-regulations-
9. 9.vatupdate.com/2025/11/11/kazakhstan-introduces-conditional-vat-registration-for-for
10. 10.invest.gov.kz/invest-guide/business-starting/registration/