# AIFC: Common Law and Tax Benefits Until 2066 in Astana > What the AIFC offers: English common law, an independent court, 0% CIT and VAT on financial services until 2066, AIX tax breaks, FinTech Lab fees. Author: Гордей Болотько — партнёр, Corporate & Commercial (https://wiki.private.law/authors/bolotko) Last modified: 2026-07-16T09:33:00.000Z Canonical: https://wiki.private.law/en/aifc Topics: structures Jurisdictions: kazakhstan Semantic tags: company --- 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](https://www.kinstellar.com/news-and-insights/detail/2971/), with the law of England and Wales and the standards of leading financial jurisdictions applying subsidiarily. The [AIFC Court](https://court.aifc.kz/about-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](https://aifc.kz/aifc-ecosystem/)). ## Tax benefits until 2066 Article 6 of the constitutional statute fixes the regime [until 1 January 2066](https://aifc.kz/tax-benefits/): 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](https://aix.kz/equity-income-tax/) | | 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](https://aifc.kz/tax-benefits/) — a preferential onshore contour rather than an offshore. > 🍓 The AIFC offers 0% CIT and VAT on financial-services income until 2066, English law and London-caliber judges — but only for regulated financial business. Ordinary trading operations get no benefits. ## Admission and registration Four tracks: authorized participants (regulated financial activity under an AFSA license), the [FinTech Lab](https://aifc.kz/authorisation/) regulatory sandbox, ancillary/professional services, and non-financial companies. Registration runs through [portal.aifc.kz](http://portal.aifc.kz/); the public register sits at [publicreg.myafsa.com](http://publicreg.myafsa.com/). FinTech Lab fees since 1 December 2025: a $2,000 pre-application fee, with the application fee [cut to $200](https://afsa.aifc.kz/afsa-introduces-amendments-to-the-aifc-fees-rules/). For individuals there are the [Investment Tax Residency Programme](https://aifc.kz/itrp-1/) — tax residency through investment — and [Digital Resident](https://digitalresident.kz/) 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](https://wiki.private.law/en/kazakhstan-company) is cheaper and simpler. For an individual investor the draw is the AIX personal-tax exemptions and the ITRP, in combination with [Kazakh residence](https://wiki.private.law/en/kazakhstan-residence) and local banking — the full stack is assembled in the [Kazakhstan guide](https://wiki.private.law/en/kazakhstan-hub). ## 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](https://aifc.kz/wp-content/uploads/2024/06/fees-rules-v18.-with-amendments-as-of-13-november-2025-commence-on-1-december-2025.pdf). --- ## 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. --- ## Factual claims - 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. - 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. - 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. - FinTech Lab fees since 1 December 2025: a $2,000 pre-application fee, with the application fee cut to $200.