Kazakhstan Business Formation (ИП / ТОО)

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's 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.

Section 1 — Quick Reference

Field	Value
Self-employed vehicle	Individual entrepreneur — ИП (индивидуальный предприниматель)
Company alternative	Limited liability partnership — ТОО (товарищество с ограниченной ответственностью)
Registration channel	eGov.kz / e-Salyq Business app / КГД; near-instant for ИП
Cost	ИП registration is free (state duty waived); ТОО has minimal cost
Tax regime chosen at registration	Simplified declaration (4%) vs general regime — see kz-simplified-regime
IT incentive	Astana Hub (astanahub.com) — participants get major tax relief on IT income (verify current relief)
VAT registration threshold	Mandatory once turnover exceeds the threshold (verify the 2026 figure — lowered under the new Tax Code); voluntary below
Tax authority	State Revenue Committee (КГД)
Skill version	1.0

Conservative defaults

Ambiguity	Default
Vehicle unknown	ИП for a solo freelancer; ТОО if liability protection / investors needed
Regime unknown	Simplified declaration (4%) for small turnover
IT activity	Check Astana Hub eligibility — large savings

Section 2 — Registering as an ИП (Tier 1)

1. Have an IIN (ИИН individual identification number) and an EDS (digital signature) or Biometric login.
2. Register via eGov / e-Salyq Business — notification-based, effectively same-day.
3. Choose the tax regime (simplified declaration / general) and pick OKED activity codes.
4. Decide on VAT registration (mandatory above the threshold; voluntary below).
5. Open a business bank account; set up e-invoicing (ЭСФ) if required (see kz-einvoice).

Section 3 — ТОО vs ИП

Factor	ИП	ТОО
Liability	Personal	Limited to the company
Setup	Instant, free	Charter + registration
Tax	Simplified/general personal	CIT 20% (or simplified for small ТОО)
Best for	Solo freelancers	Teams, investors, higher risk

Section 4 — Astana Hub (IT)

IT companies/entrepreneurs accredited by Astana Hub receive substantial tax relief on qualifying IT income (historically exemption from CIT/IIT, VAT, and social tax on payroll for participants). Verify the current 2026 relief and eligibility — significant for software/IT freelancers.

Section 10 — Prohibitions

• NEVER advise skipping VAT registration once over the threshold.
• NEVER assume Astana Hub relief without confirming accreditation + current rules.
• NEVER state the VAT threshold or Astana Hub benefits without verifying the 2026 figures.

Disclaimer

Informational only; not advice. Verify registration steps, the VAT threshold, and Astana Hub relief with the КГД / Astana Hub. All outputs must be reviewed and signed off by a qualified Kazakhstan accountant before relying on them. Maintained at openaccountants.com.