Help with an LLP and settling in Kazakhstan: when you really need a company

Why a buyer without a residence permit needs an LLP

By law, a foreigner staying in Kazakhstan temporarily can't register housing in their own name: that right belongs to permanent residents, meaning residence permit holders. And in 2026 a residence permit is harder to get than before: there is a pilot scheme with a language test, money in an account and a year of living in a resettlement region, which for most people doesn't include Almaty.

Legal entities, including an LLP with 100% foreign ownership, are allowed to buy housing. That's why an LLP has become the clearest legal route for people who want an apartment in Almaty now rather than in a few years.

Do I need to open an LLP: how I help you decide

Before opening a company, I ask a few questions. The answers usually show straight away whether this route is for you.

• Are you going to live in the apartment or rent it out? The tax model depends on it.
• Do you have grounds for a residence permit in the foreseeable future: work, family, investment?
• Will the company have real activity, or is it needed only to hold the apartment?
• How and when do you plan to sell the apartment?
• Would commercial property work for you, which a foreigner can buy without a residence permit?

How long it takes a foreigner to open an LLP

Registration itself on egov.kz is quick; the certificate arrives within a day. The time goes on everything around it: the IIN and EDS (electronic digital signature) in person at a TsON (1–3 working days each), translating and certifying documents, a legal address, and above all a bank account, which takes 2–4 weeks to open. All in, it's realistic to plan for several weeks.

Since 1 April 2026 the founder of a commercial company has to be present in person at registration. So it makes sense to do the IIN, EDS and LLP registration in one trip, and I plan apartment viewings around the same trip.

Taxes and employment through an LLP

For small businesses in Almaty the simplified declaration rate for 2026 is 3% of income, with a limit of 600,000 MRP a year (the MRP is the monthly calculation index used to set fees and thresholds). Reports are filed every six months. If income grows, mandatory VAT registration kicks in at 10,000 MRP.

Through the LLP you can appoint yourself director and draw a salary. Citizens of EAEU countries (Russia, Belarus, Armenia, Kyrgyzstan) are hired without a work permit; others need a quota or a special ground. How this affects your tax residency is worked out by the partners' tax adviser.

Business visa and business immigrant residence permit

An LLP is often needed not only for the apartment but for the right to stay in the country. Since May 2024 EAEU citizens can get a business immigrant temporary residence permit. Citizens of other countries get a C5 visa on invitation; after entry, an LLP with capital of at least 100 MRP has to be registered within two months.

These rules are changing in 2026: a new migration law is being prepared, and the government is finalizing the details of the "Golden Visa" by the end of the year. So a lawyer always checks the migration side for your citizenship as of the date you apply.

What to watch for when buying an apartment through an LLP

I never promise the tax consequences of an LLP structure verbally: a tax adviser calculates them before the company is registered.

• The company pays tax when it sells the apartment; the individual's exemption based on length of ownership doesn't apply
• The founder living in the company's apartment needs to be set up properly, otherwise tax questions arise
• The notary fee for a deal with a legal entity is higher: 17 MRP versus 12
• An LLP with no activity still files reports and pays for an accountant
• A foreign founder's documents need an apostille or legalization and translation into Kazakh and Russian

What I do and what the partners do

I help you make the decision, put you in touch with trusted lawyers and an accountant, plan the trip so the IIN, EDS, LLP and bank fit into one visit, and line this up with finding and checking the apartment. The partners handle company registration, founding documents and reporting, under their own responsibility and their own contract.

I've run a business myself: I invested in the Salam Bro burger chain, chose a location in Kaskelen and sold it at its peak. So I look at an LLP as an entrepreneur, not as someone selling a service. The registration procedure is described in detail in a separate guide, linked below. We fix the price of my support in writing before we start.