AIFC Investment Tax Residency Programme

USD 60K

Minimum investment in eligible instruments (USD 150,000 for digital assets)

5 years

A5 investor visa for the investor and immediate family members

90 days

Simplified presence rule for tax residency (vs. standard 183-day rule)

Tax exemptions

Until 1 January 2066, investors who obtain tax residency under the ITRP are exempt from Kazakhstani tax on income from sources outside Kazakhstan (AIFC Constitutional Statute No. 438-V dated 7 December 2015, Article 6(7)). Gains, dividends and interest on securities on the official list of an exchange, and dividends and gains on shares of AIFC-registered companies, are exempt until the same date on the conditions in that Article. Other Kazakhstan-source income is taxed under the Tax Code, as is all income of family members (Regulations No. 57, ss 31, 32): standard personal income tax is 10%, rising to 15% above 8,500 MCI of annual income.

A5 investor visa — investor & family

The A5 investor visa is a multiple-entry visa of up to 5 years and covers the investor and immediate family members (spouse and dependent children). Family members' visas are issued for the term of the investor's visa, and family members may not work in Kazakhstan unless the law provides otherwise (Visa Rules, paragraph 34).

Eligible investment instruments

AIX securities must be on the Official List, issued by an eligible issuer, have trading activity on the day of purchase, and not be wholesale or exempt. They are held on an individual sub-account with an AIX CSD Participant. Funds go into one instrument only (s 18), must stay invested while the Investment Resident Certificate is valid unless replaced under s 22, and can be withdrawn once participation ends. Since August 2026 other instruments also qualify: a share capital investment of USD 60,000 in an AIFC entity, which must create at least three full-time jobs for Kazakhstan citizens and have a physical office in the AIFC, or USD 150,000 in digital assets held with an AFSA-licensed provider.

Longer-term residence and citizenship

ITRP participation does not itself confer permanent residence or citizenship. Under the Law on Citizenship (No. 1017-XII), a person who has lawfully and permanently resided in Kazakhstan for at least five years, or has been married to a Kazakhstani citizen for at least three years, may be admitted to citizenship (Article 16). The applicant must know the state language at an elementary level, the basics of the Constitution and the history of Kazakhstan (Article 17(14)), and an application is refused if the applicant holds another citizenship (Article 17(7)).

Foreign national or stateless person, not a recent Kazakhstan tax resident

The applicant must be a foreign national or stateless person aged 18 or over, and must not have been a Kazakhstan tax resident at any time in the 20 years before the first application (Regulations No. 57, s 8; Constitutional Statute, Art. 5-1).

No Kazakhstani citizenship terminated in the last 20 years

A person whose Kazakhstani citizenship ended within the 20 years before the application is not eligible.

Minimum investment: USD 60,000

Funds of at least USD 60,000 (or equivalent; USD 150,000 for digital assets) must be invested in an eligible Investment Instrument and maintained at all times. If the value falls below the minimum, the investor must top it up (Regulations No. 57 of 2026, section 13).

Annual tax residency fee: 7,000 MCI

To obtain and maintain a Kazakhstan Tax Residency Certificate under the ITRP, the investor must pay an annual fee of 7,000 MCI to the Kazakhstani state budget. At the 2026 MCI rate of KZT 4,325, this equals KZT 30,275,000 (~USD 58,000). The tax benefits apply only if this fee is paid (Regulations No. 57, s 31). Investors who do not want tax residency may participate for visa purposes only, without paying it.