# Company in Kazakhstan for Non-Residents: LLP, Sole Trader and 2026 Taxes > Setting up an LLP (TOO) in Kazakhstan as a non-resident: C5 visa, who qualifies for sole-trader status, 4% simplified regime, 20% CIT, 16% VAT. Author: Мария Плотникова — юрист, Family Office (https://wiki.private.law/authors/plotnikova) Last modified: 2026-07-16T09:31:00.000Z Canonical: https://wiki.private.law/en/kazakhstan-company Topics: structures Jurisdictions: kazakhstan Semantic tags: company --- 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](https://mybuh.kz/news/registratsiya-ip-v-kazakhstane-mogut-li-registrirovat-ip-inostrannye-grazhdane/)). 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](https://wiki.private.law/en/kazakhstan-residence). ## 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](https://egov.kz/cms/ru/articles/for_foreigners/open_LLP_foreigner). EAEU citizens need a business-immigrant RVP; others need a C5 visa, with [2 months](https://registracia.kz/informaciya/259-bez-rvp-i-viz-too-kz.html) 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. > 🍓 The working construction for a non-resident is an LLP: the founder needs business-immigrant status (an RVP or a C5 visa), a local director needs only an IIN. Sole-trader status is reserved for EAEU/Tajikistan citizens with permanent residence. ## Taxes 2026: simplified vs standard regime The new code kept [three special regimes](https://mybuh.kz/useful/nalogovyy-kodeks-2026-polnyy-razbor-izmeneniy-dlya-biznesa-rk-.html): 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](https://mybuh.kz/useful/uproshhenka-2026-limity-porog-nds-kazakhstan.html) (was 3%) | [CIT 20%](https://www.bcc.kz/bcc-journal/changes-in-legislation/); 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%)](https://pro1c.kz/news/zakonodatelstvo/izmeneniya-po-nds-s-1-yanvarya-2026-goda/), 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](https://mybuh.kz/useful/nalogovyy-kodeks-2026-polnyy-razbor-izmeneniy-dlya-biznesa-rk-.html) 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](https://mybuh.kz/useful/nalogi-s-zarplaty-2026-v-kazakhstane.html) 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](https://egov.kz/cms/ru/articles/for_foreigners/open_LLP_foreigner). 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](https://wiki.private.law/en/collect-pay-kazakhstan-route). Retail banking for the founder ranges from [Kaspi](https://wiki.private.law/en/kaspi-bank) to [Halyk](https://wiki.private.law/en/halyk-bank). ## 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](https://wiki.private.law/en/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. --- ## 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. --- ## Factual claims - 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%. - 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. - 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. - A simplified-regime LLP: B2C services and trade under KZT 2.595 billion a year without corporate clients on the standard regime.