Source-cited draft: company formation & entity choice for Kazakhstan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Company formation and entity types (2025) | The most common vehicle in Kazakhstan is the Limited Liability Partnership (TOO / LLP), which works like an LLC and may have a single foreign founder. Small-business LLPs face no minimum charter capital, making incorporation fast and low-cost. | |
| Limited Liability Partnership (TOO / LLP) | Most common form; functions like an LLC; one or more participants of any nationality; liability limited to contributionsLaw on Limited and Additional Liability Partnerships | |
| Joint Stock Company (AO / JSC) | Used for larger enterprises raising capital; subject to securities regulation and higher minimum capitalLaw on Joint Stock Companies | |
| Branch / representative office | A foreign company may register a branch or representative office instead of a subsidiary; a branch can carry on commercial activity, a representative office cannotLaw on State Registration of Legal Entities | |
| Individual entrepreneur (IP) | Sole-proprietor registration available to individuals, often using simplified/special tax regimesEntrepreneurial Code of the Republic of Kazakhstan | |
| Minimum charter capital — small-business LLP | KZT 0 (no minimum) for LLPs classified as small business entitiesLaw on Limited and Additional Liability Partnerships |
The most common vehicle in Kazakhstan is the Limited Liability Partnership (TOO / LLP), which works like an LLC and may have a single foreign founder. Small-business LLPs face no minimum charter capital, making incorporation fast and low-cost.
Other Kazakhstan computations in the OpenAccountants library.
| Minimum charter capital — medium/large LLP | At least 100 MCI (100 x KZT 3,932 = KZT 393,200 in 2025)Law on Limited and Additional Liability Partnerships |
| Charter capital contribution deadline | Charter capital must be contributed within one year of state registrationLaw on Limited and Additional Liability Partnerships |
| Registration authority | Ministry of Justice (state registration of legal entities), issuing a Business Identification Number (BIN)Law on State Registration of Legal Entities |
| Core incorporation documents | Charter (and a foundation agreement where there is more than one founder); for foreign founders, legalized/apostilled and notarized translated corporate documentsLaw on State Registration of Legal Entities |
| Incorporation timeline | Small-business LLP registration is often completed within 1-3 business days once documents are in orderLaw on State Registration of Legal Entities |
| Core annual compliance | Annual CIT return by 31 March, periodic VAT returns (if registered), monthly payroll-tax reporting and statutory accounting recordsTax Code of the Republic of Kazakhstan |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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