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
01
Tax exemptions on foreign income and investments in the Programme
02
Residence permit or long-term investor visa for the investor and their family member
03
High-liquidity investment instruments
04
"90-days residency rule" for Tax Residency Certificate
05
Unlimited access to and the opportunity to live, work, and study in Kazakhstan
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
Application Submission
Due diligence check
Investment execution
Receive the AIFC Investment Resident certificate
Obtaining visa and migration-related documents
Obtain Tax Resident certificate
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
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.
Programme documents
Requirements in respect of the Agents of the AIFC Investment Tax Residency Programme
100 KB DownloadInvestment Instruments and the types of investment Instruments for the purposes
55 KB DownloadProgramme Office Fees
84 KB DownloadAIFC Investment Tax Residency Programme Regulations
485 KB DownloadContact information
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