Investment contract in Kazakhstan
What it is, who it suits, how to obtain it step by step, which documents are needed and how much you can save on preferences. And how to check the package before submission to reduce the risk of refusal.
What is an investment contract
An investment contract is an agreement between an investor (a legal entity of Kazakhstan) and an authorized body of the Republic of Kazakhstan. It grants investment preferences in exchange for implementing an investment project: building or expanding production, purchasing new equipment, creating jobs.
Preferences include exemption from customs duties on imported equipment and components, exemption from or reduction of corporate income, land and property taxes, and a state in-kind grant (land plot, building, equipment) for temporary free use.
How to obtain it: step by step
Register a legal entity
The investor is an active Kazakhstan legal entity (LLP, JSC). A charter and a state registration certificate are required.
Project business plan
A business plan for the investment project is prepared with a description, budget, financing sources and economic indicators.
Collect the document package
Application, business plan, financing confirmation, documents for the requested preferences (goods list, in-kind grant documents).
Check with iDerek
iDerek.kz uses AI to check the package for completeness, amounts, OKED compliance and common grounds for refusal — before submission.
Submit the application
The package is submitted to the authorized investment body. The application is reviewed within the established term.
Sign the contract
After approval, the investment contract is signed and the investor obtains the right to preferences.
Requirements and documents
Kazakhstan legal entity
Charter and certificate of state (re-)registration of the legal entity.
Business plan
Investment project business plan with a financial model and investment budget.
Financing confirmation
Documents on the project financing sources (own and borrowed funds).
Preference documents
List of imported goods for duty exemption; documents for the in-kind grant and its valuation.
Priority activity
The project matches a priority activity (OKED code) from the list approved by the Government.
Example of benefit calculation
Illustrative project: building a production facility with a total investment of 1 billion tenge. Figures are rounded for clarity — actual benefits depend on the project, activity type and list of preferences.
| Customs duty exemption | up to ₸20M | on equipment imports (≈5% of ₸400M) |
| Corporate income tax exemption | up to ₸40M/year | corporate income tax on project profit |
| Land and property tax exemption | up to ₸10M/year | for the contract term |
| State in-kind grant | up to ₸300M | land/building/equipment — up to 30% of the investment |
| Approximate benefit over 3 years | from ₸150M plus the in-kind grant | |
This is not an offer or a guarantee. Final preferences are determined by the authorized body under the terms of the specific contract.
Frequently asked questions
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