Tax Benefits

The Astana International Financial Centre (AIFC) offers its participants preferential tax regime that combines international standards with long-term guarantees of stability. All AIFC companies are tax residents of Kazakhstan, while enjoying certain benefits.

 

The AIFC tax regime complies with international standards, including BEPS (Base Erosion and Profit Shifting) – a set of measures aimed at preventing the erosion of the tax base and the shift of profits out of the country – and FATF, the intergovernmental financial monitoring body responsible for developing global standards for combating money laundering and the financing of terrorism, as well as for assessing the compliance of national AML/CFT systems with these standards.

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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