BUSINESS FORMATION · KAZAKHSTAN
Company Formation in Kazakhstan
Bond Stone advises international investors on company formation in Kazakhstan — from entity selection and registration through founding document drafting, director appointments, sector licensing, and ongoing corporate compliance.
Kazakhstan offers digital incorporation via egov.kz, 1-business-day registration for standard structures, no minimum charter capital for small businesses, and 100% foreign ownership outside restricted industries. The Astana International Financial Centre (AIFC) adds a legal framework based on English common law, used for international holding structures.
Governed by: Law No. 220-I dated 22 April 1998 "On Limited and Additional Liability Partnerships" (as amended 17 July 2024); Law No. 415-II dated 13 May 2003 "On Joint Stock Companies" (as amended 1 September 2024); Law No. 2198 dated 17 April 1995 "On State Registration of Legal Entities and Record Registration of Branches and Representative Offices" (as amended 5 July 2024).
Legal Structures Available in Kazakhstan
LLP (LLC) — Limited Liability Partnership
The most widely used structure for foreign investors entering Kazakhstan. Participants are not liable for the partnership's obligations beyond their contributed shares. 100% foreign ownership permitted. Minimum charter capital is zero for a small business and otherwise 100 MCI, KZT 432,500 at the 2026 rate (Law No. 220-I, Art. 23). The first head of a 100% foreign-owned LLP, and one deputy, need no employer permit and use the C3 visa route (Government Resolution No. 1041, Annex 1, item 16); other foreign directors generally need one.
Registration: 1 business day via egov.kz
JSC — Joint Stock Company
Required for banking, insurance, securities, and pension fund management. Available in public and private forms. Subject to mandatory audit, enhanced disclosure obligations, and minimum charter capital requirements set by the relevant regulator (the Agency for Regulation and Development of the Financial Market). Governed by Law No. 415-II.
Registration: 3–5 business days
AIFC Entity — Company or LLP
Incorporated within the Astana International Financial Centre under AIFC law, based on English common law. Governed by the AIFC Companies Regulations 2017. Preferred for fintech, digital assets, investment management, and international holding structures. Exempt from Kazakhstani corporate income tax until 2066 on qualifying services only. AIFC Court available for disputes — English language, common law procedure.
Registration: by the AIFC Registrar; we found no statutory period
Branch / Representative Office
A branch may conduct commercial activity as an extension of the foreign parent — no separate legal personality. A representative office is limited to non-commercial liaison and marketing functions. Neither requires minimum capital. Both require record registration with the Ministry of Justice. Head of branch may be a foreign national — no work permit required.
Registration: about 3 working days from complete submission
LLP Registration — Step by Step
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Entity selection & structure advice Bond Stone reviews the client's ownership structure, sector, planned activity, and tax profile to recommend the optimal entity type — LLP, JSC, AIFC entity, or branch. For joint ventures, we advise on majority/minority shareholder protections and the pre-emption rights framework under Article 31 of the Law on LLPs. |
Founding documents drafting
Articles of Association in Kazakh and Russian — mandatory content per Article 17 of the Law on LLPs: name and address, participants, charter capital, bodies and their powers, reorganisation and termination terms, information rights, and participants' rights and duties. Shareholders Agreement prepared in parallel where multiple participants are involved. For AIFC entities, constitutional documents prepared under the AIFC Companies Regulations 2017.
Director appointment & notarisation
Resolution of the General Meeting (or sole participant decision) appointing the Director. Powers of Attorney for authorised signatories where required. Signatures of foreign founders notarised and apostilled where executed outside Kazakhstan. Bond Stone coordinates the full apostille and certified translation process.
Ministry of Justice registration
Bond Stone files the application via egov.kz or the Government for Citizens State Corporation (Public Service Centre). Registration is completed within one working day. The Tax Code sets registration fee rates only for legal entities other than commercial organisations (Tax Code No. 214-VIII, Art. 615(2)), so we found no fee for registering an LLP or JSC; confirm on the e-government service when filing. On completion, the company receives its Business Identification Number (BIN) and the registered Articles are publicly accessible via the BIN register.
Post-registration compliance
Tax registration with the State Revenue Committee (automatic upon BIN issuance for most entities). Corporate bank account opening — Bond Stone liaises with Kazakhstani banks on document requirements. Work permit and visa support for foreign employees (excluding the Director of a 100%-foreign-owned LLP). Sector licence applications where required. Ongoing statutory reporting and compliance.
Entity Comparison
| Factor | LLP | AIFC Entity | Branch |
|---|---|---|---|
| Legal personality | Yes | Yes | No |
| Governing law | Kazakhstani civil law | English common law | Kazakhstani civil law |
| Min. charter capital | Zero for small businesses; otherwise 100 MCI | None for a private company; USD 100,000 for a public company (AIFC Companies Regulations, s. 43) | None |
| Foreign ownership | 100% permitted | 100% permitted | Not applicable — parent bears all liability |
| Commercial activity | Full — subject to licensing | Full — within AIFC scope | Full (branch) / None (rep. office) |
| Tax regime | 20% CIT on worldwide income | CIT exemption to 2066 on qualifying services only; otherwise 20% | 20% CIT on branch income, plus 15% tax on net income |
| Dispute forum | Kazakhstani courts / arbitration | AIFC Court (English language) | Kazakhstani courts / arbitration |
| Registration time | 1 business day | Set by the AIFC Registrar | About 3 working days |
Related Guides
Selected Experience — Company Formation in Kazakhstan
Bond Stone has advised on company formations in Kazakhstan across energy, mining, manufacturing, financial services, pharmaceuticals, trading, and technology sectors since 2007. Our formation mandates range from straightforward single-shareholder LLP registrations to complex multi-party joint ventures combining Kazakhstani-law Articles with AIFC-governed Shareholders Agreements.
100+
Company formations, branch registrations and corporate restructurings in Kazakhstan since 2007
15+
Sectors covered — energy, mining, pharma, fintech, construction, trading, manufacturing, and more
10+
Parent company jurisdictions — China, Germany, Turkey, UAE, Ireland, USA, South Korea, and others
8
AIFC RLA specialisations — Corporate & M&A, Banking & Finance, Digital Assets, Regulatory & Compliance, and more
Chinese investors — EPC, trading & manufacturing
Multiple LLP formations for Chinese EPC contractors, commodity traders, and manufacturing investors entering Kazakhstan — including sector licence applications, founding document drafting in Russian and English, and AIFC entity structuring for holding and financing structures.
Joint ventures — minority shareholder protection
Founding document packages for international joint ventures with Kazakhstani partners — combining Kazakhstani-law Articles with AIFC-governed Shareholders Agreements providing pre-emption rights, deadlock resolution, anti-dilution protections, and English common law exit mechanisms.
AIFC fintech & digital asset structuring
AIFC company and LLP formations combined with AFSA licensing strategy for digital asset exchanges, payment services providers, and investment management companies. Bond Stone's partners hold AIFC RLA status across Digital Assets & Blockchain, Banking & Finance, and Regulatory & Compliance.
Pharmaceutical & healthcare sector entries
Representative office registrations for international pharmaceutical companies entering Kazakhstan — including Biopharma Pharmaceuticals Factory LLC. Subsequent advisory on pharmaceutical manufacturing and wholesale licence applications under the Code on Public Health.
Why Bond Stone
- AIFC Registered Legal Adviser — authorised to advise on both Kazakhstani civil law and AIFC English common law, on one mandate
- Ranked by Legal 500 EMEA and IFLR1000 for Corporate & M&A in Kazakhstan
- On-the-ground teams in Almaty and Astana — direct Ministry of Justice and AIFC registrar liaison
- Full-service formation — entity selection, founding documents, apostille coordination, BIN registration, bank account, and sector licence on one engagement
- Document packages in Kazakh, Russian, and English — all produced in-house
Primary legal authority: adilet.zan.kz · AIFC: aifc.kz
Bond Stone Kazakhstan offices: Almaty · Astana
Start your Kazakhstan formation
Contact Bond Stone for a confidential discussion about your entity structure, sector requirements, and formation timeline in Kazakhstan.
info@bondstonelaw.com
+7 (701) 729 76 72 — Almaty
Request a Confidential Consultation ← Business Formation Hub Kazakhstan Hub →