Investment Tax Residency Programme for Foreigners

AIFC Investment Tax Residency Programme allows foreign nationals to make investment to the variety of financial instruments and apply for a long-term investment visas or temporary residence and tax residence under simplified conditions.

Key benefits

Tax Benefits

01

Tax exemptions on foreign income and investments in the Programme

Investor Residency

02

Residence permit or long-term investor visa for the investor and their family member

Investments

03

High-liquidity investment instruments

Tax Resident Certificate

04

"90-days residency rule" for Tax Residency Certificate

Residency Benefits

05

Unlimited access to and the opportunity to live, work, and study in Kazakhstan

Investment options

Choose your investment instrument

Two qualifying instruments available under the Programme.

AIX-listed securities

Min. investment $60,000
Best for Portfolio investors

AIFC entity share capital

Min. investment $60,000
Best for Business owners

Eligibility and Requirements

  • Applicant must be at least 18 years old

  • Applicant has not been a citizen of Kazakhstan within 20 years

  • Applicant has not been a tax resident of Kazakhstan within 20 years

How to apply

1

Application Submission

Select an authorised agent and submit an application for participation
2

Due diligence check

Pay the application processing fee. Pass the due diligence check
3

Investment execution

Invest a minimum of USD 60,000 into approved investment instruments
Receive the AIFC Investment Resident certificate
4

Obtaining visa and migration-related documents

Apply for a long-term investor visa or residence permit.
5

Obtain Tax Resident certificate

Spend at least 90 days in Kazakhstan and pay the annual fee (7,000 MCI) to become a tax resident and enjoy all benefits of the Programme

Frequently asked questions

What is the Investment Tax Residency Programme?

The Investment Tax Residency Programme (ITRP, Programme) is aimed to attract foreign investments by issuing long-term investment visas to foreign nationals or stateless persons in return for investments in AIFC instruments, as well as providing Kazakhstan tax residency status subject to the applicants paying a fixed annual fee to the state budget.

What are the benefits of the Programme?

– Tax exemptions on foreign income and revenue from investments in the Programme
– “90-days residency rule” for tax residency in Kazakhstan (as opposed to regular “183-days rule”)
– Affordable investment amount threshold
– High-liquidity investment instruments
– 5-year visa for the investor and his/her immediate family Unlimited entry to Kazakhstan.

What is the minimum investment volume?

The minimum investment volume for the Programme is 60,000 US dollars or an equivalent amount in another currency.

 

What are the investment options?

Available investment options include securities listed on the Astana International Exchange (AIX) and share capital of a legal entity registered in accordance with the AIFC Law.

 

How do I apply for the ITRP?

Submit your application through the authorised agent, complete the required due diligence process, and make an eligible investment in accordance with the Programme requirements. Upon successful verification of your investment, you will receive the AIFC Investment Resident certificate, and apply for a long-term investor visa or tax residency under simplified conditions. 

 

Contact our authorized agents to help you with the application process

Legal Consulting Community Limited

Legal Consulting Community Limited (LCC Ltd.) has been a registered and authorised law firm in the AIFC jurisdiction since 2019. The company`s goal is to provide client-oriented service with minimal time-consuming and maximum resource-saving. LCC Ltd. is licensed to provide Legal and Consulting services, as well as acting as a Company Service Provider. LCC Ltd. team is represented by experienced professionals practiсing in business and law in Kazakhstan and AIFC, Russia, Belgium, France, and other countries.

Phone: +7 923 105 5677 (WhatsApp), +7 705 180 7240 (Beeline KZ)

Email: [email protected]

Website: https://1law.kz/

GRATA International GLF Law Firm Ltd

GRATA International is one of the largest independent law firms in Eurasia, operating since 1992 and covering over 24 jurisdictions across Central Asia, the Caucasus, Eastern Europe, and beyond. With 30+ years of experience and a team of over 250 professionals, the firm delivers comprehensive legal services to private, corporate and government clients, combining deep regional expertise with a strong international presence.

The firm is consistently recognised by leading global legal directories such as The Legal 500, Chambers, IFLR1000, and Who’s Who Legal, confirming its reputation for professionalism and business-focused solutions.

Contacts:

– Gulnur Nurkeyeva, Managing Partner, Head of GRATA China office

Email: [email protected]

Phone: in PRC: ‪+ 86 18811037374, in Kazakhstan ‪+7 701 214 0999

 

– Akzhan Sargaskayeva, Counse, GRATA Beijing office

Email: [email protected]

Phone: ‪+7 701 778 38 74

 

Amicorp Kazakhstan (AIFC) Limited

Amicorp Kazakhstan (AIFC) Limited, part of Amicorp Group, provides tailored solutions for companies, asset managers, institutional investors, and family offices looking to invest in Kazakhstan or across international markets.

As a licensed fund administrator, Amicorp Kazakhstan delivers end-to-end fund administration services tailored to the Astana International Financial Centre (AIFC) framework. We also offer a broad range of essential corporate and fiduciary services to help businesses quickly get set up and grow. Those services include company incorporation, corporate governance, accounting, regulatory compliance, fund structuring, licensing, NAV calculation, and investor services.

As one of the first global providers to establish operations in Astana, our on-the-ground team provides in-depth market knowledge and know-how, easy access to a wide network of other specialized business and fund services across Amicorp Group, all backed by industry-leading technology platforms.

Phone: +77773900999

Email: [email protected]
Website: www.amicorp.com

UPPERCASE LIMITED

UPPERCASE is a premier legal and corporate consultancy designed for the modern global economy. We empower private and corporate clients to navigate complex regulatory environments with confidence and precision. By integrating classical legal expertise with advanced digital solutions, UPPERCASE delivers comprehensive support in international business structuring, corporate restructuring, regulatory compliance, and cross-border operations. Our approach transforms legal and corporate challenges into strategic opportunities, providing the sophisticated infrastructure required for sustainable international growth.

Contact Details:

Website: https://corporate.uppercase.group
Email: [email protected]
Phone: +971 52 424 0775

Legal & Compliance Group Ltd.

Legal & Compliance Group Ltd. is a consulting firm operating within the AIFC. Our services include compliance, regulatory advisory, due diligence, tax, and management & business consultancy. We support market entry end-to-end: designing entry strategy, incorporating entities, obtaining authorisations for financial organisations, and ensuring ongoing compliance. Our team also manages dispute resolution and can represent clients before the AIFC Court and the IAC (International Arbitration Centre). We advise on due diligence, tax structuring, and risk management, and we design AML/CFT (anti-money laundering / counter-terrorist financing) frameworks and internal control systems.
Contacts:
Email: [email protected]
Phone: +7 707 384 83 52
Website: lcg.kz

BOND STONE International Law Firm

BOND STONE International Law Firm established in Kazakhstan in 2007, offers specialized legal support for global businesses and investors seeking to expand their footprint in Kazakhstan and Central Asia. Renowned as one of the leading international law firms in Kazakhstan, BOND STONE has garnered a stellar reputation among clients and gained recognition from esteemed international rating organizations such as Legal 500 and IFLR 1000 for its exceptional services.
Setting itself apart from competitors in the legal market, BOND STONE excels in knowledge, legal expertise, and the application of cutting edge legal technology to address clients’ investment needs and capitalize on opportunities in Banking, Finance, and FinTech sectors.
Phone:+7(701) 729 76 72
Email:[email protected]
Website: https://bondstonelaw.com/

ABROY Law Firm

ABROY Law Firm is a law firm specializing in tax law, corporate law, currency regulation, and the Astana International Financial Centre (AIFC), where the firm’s team accompanied the first full redomiciliation procedure (scheme of arrangement) in Kazakhstan. A separate area of specialization for the Firm is the gaming industry, including intellectual property, licensing agreements, and the application of international conventions.

Phone: +1(437)260-77-74, и +7(777)784-77-74
Email: [email protected]
Website: abroyconsult.com

Metida Group LLP

Metida Group LLP is an AIFC-registered Ancillary Service Provider (License No. AFSA-A-LA-2019-0040) specializing in legal, tax, corporate, accounting, and bookkeeping services. We provide comprehensive support for foreign investors under the AIFC Investment Tax Residency Programme, assisting with investments, investment visa applications, tax residency structuring, and full legal compliance. Our team offers expert guidance on company registration, corporate structuring, due diligence, and financial administration within the Astana International Financial Centre.
Phone: +77015147969
Email: [email protected]
Website: https://metida.group

AIFC Green Finance Centre Ltd.

AIFC Green Finance Centre Ltd. is a licensed Ancillary Services Provider (ASP) operating within the jurisdiction of the Astana International Financial Centre. The Centre provides advisory services in green finance and sustainable development, as well as corporate and legal support to international and regional clients.
Since 2019, the Centre has been actively contributing to the development of sustainable finance and ESG practices in Kazakhstan and across the region. Approximately 70% of sustainable financial instruments in Kazakhstan have been verified with the involvement of the Centre.
The Centre also acts as a financial advisor supporting clients in listing projects on international exchanges, structuring investment agreements with the Government of Kazakhstan, and attracting financing from international and domestic financial institutions.
Phone: WhatsApp and Telegram + 7 702 822 37 24;
Email: [email protected]

KD LEGAL

KD LEGAL is a boutique professional advisory firm deeply specialized in matters relating to the regulatory framework and corporate environment of the Astana International Financial Centre.
We primarily advise foreign nationals on migration and visa matters within the AIFC, including advisory support on applicable AIFC visa regimes and related regulatory requirements.
In addition, KD LEGAL provides comprehensive support across the entire corporate lifecycle within the AIFC, including company registration and licensing, post-registration corporate maintenance, ongoing regulatory compliance, restructuring, and liquidation.
As a boutique firm, we follow a practical and client-focused approach, delivering tailored and reliable solutions to support businesses and individuals operating within the AIFC.
Phone: +7 747 666 74 74
Email: [email protected]
Website: www.kdlegal.kz

OD Consulting Ltd.

OD Consulting Ltd. is a leading consulting firm operating within the AIFC jurisdiction since 2020. We provide comprehensive legal, regulatory, and operational support to companies entering and operating within the AIFC market. Our team of highly qualified professionals is experienced in managing complex and non-standard tasks, delivering precise and reliable solutions. Our services encompass company registration in the AIFC, licensing of financial services with AFSA, Astana Hub registration support, AIX listing advisory, redomiciliation, regulatory compliance reporting, and structuring deals.
OD Consulting has strong practical experience within the AIFC ecosystem, including 200+ registered AIFC companies, 50+ companies under management, and 20+ obtained regulated licenses. The firm has also supported capital market transactions, including $1.04B+ in listed bond programmes and $257M+ placed through AIX in 2025. Its expertise covers financial services licensing, investment fund structuring, compliance support, corporate governance, and AIX-related transactions.

Email: [email protected]
Phone: +77072334455

Find a specialist

Authorized agents

AIFC-accredited firms that can guide you through the full application process.

Legal Consulting Community Limited

Legal Consulting Community Limited (LCC Ltd.) has been a registered and authorised law firm in the AIFC jurisdiction since 2019. The company`s goal is to provide client-oriented service with minimal time-consuming and maximum resource-saving. LCC Ltd. is licensed to provide Legal and Consulting services, as well as acting as a Company Service Provider. LCC Ltd. team is represented by experienced professionals practiсing in business and law in Kazakhstan and AIFC, Russia, Belgium, France, and other countries.

GRATA International GLF Law Firm Ltd

GRATA International is one of the largest independent law firms in Eurasia, operating since 1992 and covering over 24 jurisdictions across Central Asia, the Caucasus, Eastern Europe, and beyond. With 30+ years of experience and a team of over 250 professionals, the firm delivers comprehensive legal services to private, corporate and government clients, combining deep regional expertise with a strong international presence. The firm is consistently recognised by leading global legal directories such as The Legal 500, Chambers, IFLR1000, and Who’s Who Legal, confirming its reputation for professionalism and business-focused solutions.

Amicorp Kazakhstan (AIFC) Limited

Amicorp Kazakhstan (AIFC) Limited, part of Amicorp Group, provides tailored solutions for companies, asset managers, institutional investors, and family offices looking to invest in Kazakhstan or across international markets. As a licensed fund administrator, Amicorp Kazakhstan delivers end-to-end fund administration services tailored to the Astana International Financial Centre (AIFC) framework.

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