Opening an LLP in Kazakhstan as a foreigner: steps, timing and taxes in 2026

Can a foreigner open a company in Kazakhstan?

Yes. A non-resident can be the sole participant in an LLP (limited liability partnership, locally TOO, the most common company form in Kazakhstan); no local co-founder is required. Restrictions apply to certain sectors: in security services and media, for example, foreign ownership is capped, at no more than 20% in media.

You do need a clear migration status. Usually this is a C5 business immigrant visa, a business immigrant temporary residence permit for EAEU citizens, or a residence permit. If the sole founder is a foreign company, consultants say the beneficial owner doesn't need a C5, but the director needs a work visa. A lawyer should confirm this part for your structure.

How to register an LLP in Kazakhstan as a foreigner, step by step

• Sort out your migration status: C5, a business immigrant temporary residence permit, or a residence permit
• Get an IIN (individual identification number) and an EDS (electronic digital signature) in person at a TsON public service centre; each usually takes 1–3 working days
• Prepare documents: EAEU citizens have them notarised, everyone else has them apostilled or legalised; your passport is translated into Kazakh and Russian
• Prepare the decision to incorporate, the standard charter and the decision appointing the director
• Register the LLP on egov.kz under "For business" and pass video identification; the registration certificate arrives as a PDF in about 15 minutes
• Since 01.04.2026, the founder of a commercial legal entity attends in person under Order No. 687 of 21.11.2025
• A BIN (business identification number) is assigned automatically at registration
• Open a bank account: 2–4 weeks of checks

Why the IIN and registration can no longer be done remotely

Until the end of 2025 you could get an IIN through an embassy and register an LLP online with a digital signature. Since 1 January 2026 embassies no longer issue IINs, and online issuance for foreigners has been cancelled. You can only get one in person at a TsON or a specialised TsON in Kazakhstan.

Since 1 April 2026 there's also the requirement for the founder to be present when a commercial company is registered. So I advise planning one trip that covers the IIN, the digital signature, registration and your first bank visit. In 2026 IIN issuance was suspended twice for technical reasons, in February and April, so leave a couple of spare days.

Registered address and director of an LLP

A registered address in Kazakhstan is mandatory. It can be your office, rented premises or an address under an agreement with the owner. Banks and the tax office check the address, so a fictitious one causes problems when you open an account.

The director can be the founder or a hired person. A foreign director needs a status that allows them to work. If you plan to live abroad, discuss with a lawyer who will sign documents and file reports.

How to open a bank account for an LLP with a foreign founder

Banks check the ownership structure down to the ultimate beneficial owner, the source of the charter capital and the business description. The clearer your answers, the faster the check goes. On average it takes 2–4 weeks.

Bring statements that show where the money comes from and a short description of what the company will do. Checks are usually stricter for Russian citizens, so factor that into your timeline.

What taxes does an LLP pay in Kazakhstan in 2026?

Since 1 January 2026 the new Tax Code No. 214-VIII has been in force. For small businesses the main regime is now the simplified declaration, merged with the retail tax.

• Simplified regime: income cap of 600,000 MRP a year (about 2.595 billion ₸), no limit on the number of employees
• Base rate 4%, which the local council (maslikhat) can change within 2–6%; in Almaty it is 3% for 2026
• Form 910.00 is filed every half-year, by 15 August and 15 February
• Some activities can't use the simplified regime; an accountant checks the list
• General regime: corporate income tax 20%; VAT 16%, with mandatory registration from a turnover of 10,000 MRP (about 43.25 million ₸)
• IT companies can join Astana Hub: corporate tax, VAT and personal income tax benefits if at least 90% of income comes from priority activities

How much does it cost and how long does it take to open an LLP?

The registration fee for a small business is 0 ₸. For medium and large businesses sources cite 6.5 MRP, although one says medium businesses are also exempt; check this with a lawyer. The IIN is free.

Formally, a small LLP can have charter capital from 100 ₸. For a C5 visa you need at least 100 MRP, which is 432,500 ₸, and banks expect to see roughly that amount. The main costs are document translation and apostille, a lawyer, and an accountant for ongoing support. Realistically, it takes a few weeks from entry to a working bank account.

Common mistakes foreigners make when opening an LLP

• Coming for two days and running out of time: the IIN, digital signature and registration take about a week with some margin
• Bringing documents without an apostille or translation and having to redo them
• Giving a registered address that doesn't actually exist, so the bank refuses the account
• Not being able to explain to the bank where the charter capital came from
• Choosing the simplified regime without checking whether their activity is allowed on it

Why an LLP is used to buy an apartment in Almaty

A foreigner without a residence permit can't buy housing in their own name, but an LLP can, including one that is 100% foreign-owned. So clients who want to own an apartment in Almaty before getting a residence permit often need a company.

This route has a cost: annual reporting, corporate tax when you sell, and questions if the founder lives in the apartment. The notary fee for a deal with a legal entity is higher: 17 MRP instead of 12 (MRP is the monthly calculation index used to set fees). A tax adviser must check the tax side of this structure before you buy.

My partner lawyers register the LLP. I find the property, a registered address or office for the company, and run the deal.