The Astana International Financial Centre (AIFC) is Kazakhstan's answer to the DIFC/ADGM model: a common-law enclave inside a civil-law country, with its own court, regulator and a tax regime running to 2066. For financial and fintech projects it is effectively a separate jurisdiction that happens to sit in Astana. Data as of July 2026.
The legal regime
The AIFC operates under a constitutional statute: its acts are built on common law principles, with the law of England and Wales and the standards of leading financial jurisdictions applying subsidiarily. The AIFC Court is independent of Kazakhstan's judiciary; it is led by Lord Burnett of Maldon, former Lord Chief Justice of England and Wales, with common-law judges including Sir Rupert Jackson. An International Arbitration Centre (IAC) operates alongside.
The regulator is AFSA (Astana Financial Services Authority); the exchange infrastructure is AIX (AIFC ecosystem).
Tax benefits until 2066
Article 6 of the constitutional statute fixes the regime until 1 January 2066: participants' income from financial services — banking, insurance, brokerage, asset management, underwriting — is exempt from corporate income tax and VAT.
| Who | What is exempt |
|---|---|
| Financial participants | CIT and VAT on financial-services income — until 01.01.2066 |
| Individual investors | personal income tax on dividends and gains on stakes in AIFC participants; on securities listed on AIX |
| Foreign employees of participants | personal income tax relief |
| Ancillary providers (legal, audit, consulting) | CIT only on services to AIFC bodies and financial participants |
AIFC companies remain Kazakh tax residents; the regime is positioned as BEPS- and FATF-compliant — a preferential onshore contour rather than an offshore.
Admission and registration
Four tracks: authorized participants (regulated financial activity under an AFSA license), the FinTech Lab regulatory sandbox, ancillary/professional services, and non-financial companies. Registration runs through portal.aifc.kz; the public register sits at publicreg.myafsa.com.
FinTech Lab fees since 1 December 2025: a $2,000 pre-application fee, with the application fee cut to $200. For individuals there are the Investment Tax Residency Programme — tax residency through investment — and Digital Resident status.
Who it is for
The applicability matrix is simple. The AIFC pays off for financial and fintech companies earning regulated income (0% CIT until 2066), funds under an authorized Fund Manager, and holdings heading for an AIX listing. An ordinary trading or service business gets nothing here — a regular Kazakh LLP is cheaper and simpler. For an individual investor the draw is the AIX personal-tax exemptions and the ITRP, in combination with Kazakh residence and local banking — the full stack is assembled in the Kazakhstan guide.
FAQ
Is the AIFC an offshore?
No. AIFC companies are Kazakh tax residents and the regime is positioned as BEPS/FATF-compliant; the exemptions apply only to defined income types.
How does the AIFC Court differ from Kazakh courts?
It is independent of Kazakhstan's judiciary and staffed by common-law judges: Lord Burnett of Maldon presides, with Sir Rupert Jackson and other English jurists on the bench.
What does the AIFC give an ordinary trading company?
Practically nothing: the exemptions attach to financial-services income, ancillary services and AIX securities. For trade, a regular LLP works out better.
How much does FinTech Lab entry cost?
A $2,000 pre-application fee and a $200 application fee since 1 December 2025; further license-type fees follow the Fees Rules.