Investment agreement (IA)
A special regime for large investment projects in Kazakhstan. What it is, the project cost threshold, which documents are needed, the procedure and the preferences it provides.
What is an investment agreement
An investment agreement (IA) is a contract between an investor and the Republic of Kazakhstan for large investment projects. It provides an extended package of preferences and long-term stability guarantees.
An IA differs from an ordinary investment contract by scale: the project cost must exceed the established threshold. The application is submitted through a special working group (Task Force) of a national company, with a due-diligence check.
The procedure: step by step
Large project and legal entity
The investor is a Kazakhstan legal entity; the project cost is not below the established threshold (29 490 000 000 тенге (7 500 000 × МРП 3 932, 2026 г.)).
Business plan (Annex 2)
A business plan structured per Annex 2: summary, technological, commercial, socio-economic and financial sections (NPV, IRR, payback period).
Collect the package (clause 6)
Application (Russian and Kazakh), charter, state registration certificate, business plan; if available — feasibility study, design estimates, expert review, information on licensed technology.
Check with iDerek
iDerek.kz checks the completeness and content of the IA package before submission and shows what to improve.
Submit to the Task Force
The package is submitted to the national company working group (Task Force); a due-diligence check is carried out.
Sign the agreement
After approval, the investment agreement is signed, securing the preferences and guarantees.
Requirements and documents
Project cost threshold
The investment project cost is at least 29 490 000 000 тенге (7 500 000 × МРП 3 932, 2026 г.).
The 24-month rule
Investment in fixed assets includes costs incurred no earlier than 24 months before the application.
Document package (clause 6)
Application (Russian and Kazakh), charter, state registration certificate, business plan. If available — feasibility study, design estimates, independent expert review, information on the right to a licensed technology.
Business plan per Annex 2
Summary, technological, commercial, socio-economic and financial sections; bound, numbered, signed and sealed.
Due diligence
A due-diligence check of the investor (including AIFC) during the application review.
Example of benefit calculation
An illustrative large project with a total investment of 30 billion tenge. Figures are rounded for clarity; actual preferences are determined by the terms of the agreement.
| Threshold for an IA | 29 490 000 000 тенге (7 500 000 × МРП 3 932, 2026 г.) | minimum project cost |
| Tax exemption | up to ₸1B | corporate income, land and property taxes for the period |
| Stability of conditions | for the agreement term | guarantee that key conditions remain unchanged |
| In-kind grant and state support | case by case | depending on the project and agreement terms |
| Approximate benefit | up to ₸1B plus stability guarantees | |
This is not an offer or a guarantee. Final preferences are determined by the terms of the specific agreement.
Frequently asked questions
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