Kazakhstan's new Tax Code took effect on 1 January 2026, making most older guides obsolete: the simplified rate rose, limits were recalculated, VAT climbed to 16%. For a non-resident, though, the choice between sole-trader (IP) status and an LLP (TOO) is decided by migration law, not taxes: access to IP status is tightly restricted. Data as of July 2026.
Sole trader (IP): a narrow door
Only a foreigner holding permanent residence may register as an IP — and only a citizen of an EAEU state or Tajikistan (mybuh.kz). Other foreigners cannot, even with permanent residence; without it, no one can. For a Russian citizen IP status becomes a real option only after obtaining a residence permit.
LLP (TOO): the main vehicle
A non-resident can establish an LLP, subject to the status caveat of Article 40 of the Migration Law: a foreigner without business-immigrant status may not create or join a legal entity. EAEU citizens need a business-immigrant RVP; others need a C5 visa, with 2 months to register the LLP after entry.
If founder and director are different people, the director needs only an IIN. A foreign director without permanent residence goes through a work-permit procedure — a foreign-labor permit or the EAEU certificate — plus social insurance registration; the details vary by citizenship and category.
Taxes 2026: simplified vs standard regime
The new code kept three special regimes: for the self-employed, the simplified declaration, and the regime for agricultural producers. For small business the real choice is the simplified declaration versus the standard regime (OUR).
| Parameter | Simplified declaration | Standard regime |
|---|---|---|
| Tax | 4% of turnover (was 3%) | CIT 20%; banks and gambling — 25%, social sector — 5% |
| Revenue limit | 600,000 MCI = KZT 2,595,000,000/year | none |
| VAT | no registration | 16% (was 12%), registration threshold 10,000 MCI = KZT 43.25 mln |
| Reporting | semi-annual declaration | standard |
| Social tax | abolished | 6% for legal entities |
The key catch of the simplified regime is the anti-B2B rule: a buyer on the standard regime cannot deduct purchases from a simplified-regime supplier for CIT purposes — the regime is effectively built for B2C. Dividends and salaries face personal income tax at the 10% base rate; payroll adds employee-side 10% pension and 2% medical contributions plus employer-side 3.5% + 5% + 3% + 6% charges, with a 24.8% single payment option for small business.
Bank account
Banks open accounts for IPs and LLPs with foreign participation once registration and IIN/BIN are complete; with online incorporation the account application is filed simultaneously via egov. Sector-wide sanctions compliance extends to corporate flows: SWIFT from sanctioned Russian banks does not arrive — settlement routes are mapped in the Kazakhstan payment route. Retail banking for the founder ranges from Kaspi to Halyk.
Who it is for
A simplified-regime LLP: B2C services and trade under KZT 2.595 billion a year without corporate clients on the standard regime. Export-service businesses with B2B contracts: the standard regime with 16% VAT. Financial and fintech projects should compare a regular LLP with the AIFC and its preferential regime running to 2066. IP status — only for EAEU/Tajikistan citizens with permanent residence.
FAQ
Can a Russian citizen register as a sole trader in Kazakhstan?
Yes, but only after obtaining permanent residence: IP status is available to permanent residents from EAEU states and Tajikistan.
Can an LLP be registered without a C5 visa?
EAEU citizens — yes, via a business-immigrant RVP. Other foreign founders without a C5 are barred from creating a legal entity by Article 40 of the Migration Law.
When must an LLP register for VAT?
On the standard regime — above 10,000 MCI of turnover (KZT 43.25 mln in 2026). Simplified-regime businesses do not register for VAT.
Why is the simplified regime a poor fit for B2B?
A buyer on the standard regime cannot deduct purchases from a simplified supplier for CIT — corporate clients avoid such vendors.