Preferences and Benefits for Investors
Normative legal acts of the Republic of Kazakhstan determine
tax and customs benefits for investors engaged in:
- construction and commissioning of infrastructure facilities, hospitals, polyclinics, schools, kindergartens, museums, theaters, higher and secondary educational institutions, libraries, palaces of school students, sports facilities, administrative and residential complexes in accordance with the design and estimate documentation;
- construction and opening of the new production facilities within the Industrial Park.
- customs duties;
- value added tax in import of foreign goods;
- 0 rate is applied in annual value of taxable objects when calculating property tax (Sub-Clause 2) of the Paragraph 3 Article 151 of the Tax Code of the Republic of Kazakhstan;
- 0% coefficient is applied to the relevant rates when calculating land tax (Paragraph 2 Article 151-1 of the Tax Code of the Republic of Kazakhstan);
- calculation of corporate income tax is decreased by 100% (Paragraph 3 Article 151-1 of the Tax Code of the Republic of Kazakhstan).