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.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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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 (https://chandrawatpartners.com/how-to-incorporate-an-llc-too-llp-in-kazakhstan-key-insights-practical-overview/)
Joint Stock Company (AO / JSC)
Used for larger enterprises raising capital; subject to securities regulation and higher minimum capitalLaw on Joint Stock Companies (https://www.bakermckenzie.com/-/media/files/insight/guides/2025/doing-business-in-kazakhstan-2025.pdf)
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 (https://www.dentons.com/en/services-and-solutions/global-tax-guide-to-doing-business-in/kazakhstan)
Individual entrepreneur (IP)
Sole-proprietor registration available to individuals, often using simplified/special tax regimesEntrepreneurial Code of the Republic of Kazakhstan (https://www.commenda.io/kazakhstan/business-setup)
Minimum charter capital — small-business LLP
KZT 0 (no minimum) for LLPs classified as small business entitiesLaw on Limited and Additional Liability Partnerships (https://chandrawatpartners.com/how-to-incorporate-an-llc-too-llp-in-kazakhstan-key-insights-practical-overview/)
Minimum charter capital — medium/large LLP
At least 100 MCI (100 x KZT 3,932 = KZT 393,200 in 2025) (approx — confirm)Law on Limited and Additional Liability Partnerships (https://chandrawatpartners.com/how-to-incorporate-an-llc-too-llp-in-kazakhstan-key-insights-practical-overview/)
Charter capital contribution deadline
Charter capital must be contributed within one year of state registrationLaw on Limited and Additional Liability Partnerships (https://chandrawatpartners.com/how-to-incorporate-an-llc-too-llp-in-kazakhstan-key-insights-practical-overview/)
Registration authority
Ministry of Justice (state registration of legal entities), issuing a Business Identification Number (BIN)Law on State Registration of Legal Entities (https://secure-immigration.kz/en/company-registration-kazakhstan-guide-2025/)
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 (https://chandrawatpartners.com/how-to-incorporate-an-llc-too-llp-in-kazakhstan-key-insights-practical-overview/)
Incorporation timeline
Small-business LLP registration is often completed within 1-3 business days once documents are in order (approx — confirm)Law on State Registration of Legal Entities (https://leinonen.eu/kaz/news/establishing-a-llc-too-in-kazakhstan/)
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 (https://taxsummaries.pwc.com/kazakhstan/corporate/tax-administration)
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