Tax Benefits

AIFC participant companies benefit from a BEPS-compliant preferential tax regime, offering generous exemptions for various financial and, professional services providers, and market institutions. These tax benefits also extend to individuals, including foreign specialists and investors, making the AIFC attractive to a wide range of financial professionals.

Applicability
Exemption from CIT
Exemption from VAT
Exemption on dividends paid on shares/participation interest of AIFC participant company
Exemption on capital gains from sale of shares/participation interest of AIFC participant company
Exemption on CIT and VAT on investment profit of an investment fund
Exemption on PIT for foreign employees
Exemption on capital gains from sale of securities listed on AIX
Exemption on interest on securities listed on AIX
Exemption on dividends on securities listed on AIX
Exemption PIT and CIT on income received from the sources outside of Kazakhstan
Exemption on income of CFC (controlled foreign companies)
All Legal Entities

Subject to meeting eligibility criteria
More info on the AIX website : https://aix.kz/equity-income-tax/
Natural Persons

Subject to meeting eligibility criteria
More info on the AIX website : https://aix.kz/equity-income-tax/
Authorised Participants (Regulated/Market activities)

Except for the digital asset exchange

Except for the digital asset exchange

Fund that is managed by the authorised Fund Manager

Subject to meeting eligibility criteria
More info on the AIX website : https://aix.kz/equity-income-tax/
FinTechLab Participants

Except for the digital asset exchange

Except for the digital asset exchange

Subject to meeting eligibility criteria
More info on the AIX website : https://aix.kz/equity-income-tax/
Ancillary Service Providers

On income received from legal, audit, accounting and consulting services provided to AIFC Bodies as well as to AIFC Participants that provide financial service

Subject to meeting eligibility criteria
More info on the AIX website : https://aix.kz/equity-income-tax/
Foreign Fund Managers/ RNAM

Fund that is managed by the authorised Fund Manager

Subject to meeting eligibility criteria
More info on the AIX website : https://aix.kz/equity-income-tax/
Investment Tax Residents

Subject to meeting eligibility criteria
More info on the AIX website : https://aix.kz/equity-income-tax/

Subject to meeting the requirements set in the respective legal acts

Subject to meeting the requirements set in the respective legal acts
Created with Pixso. Glossary

CIT – Coprorate Income Tax
VAT – Value-Added Tax
PIT – Personal Income Tax

When analyzing the applicable tax regime, it is crucial to consider the provisions of the Tax Code of the Republic of Kazakhstan, along with the provisions outlined in Article 6 of the Constitutional Statute on the AIFC.

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