Two Different Regimes in One Country
In Kazakhstan a company can be registered under the general legal regime (an LLP) or within the Astana International Financial Centre (AIFC). The AIFC is not a cheaper zone — it is a different legal environment with its own regulator, court and requirements.
A Standard LLP
Suited to domestic operations: trading, services, manufacturing and hiring local staff. It is governed by national law, with 20% corporate income tax, 12% VAT and standard reporting. Registration is fast and largely electronic.
An AIFC Company
The AIFC targets financial and related activities: asset management, brokerage, fintech, advisory, and holding or corporate functions. Its features include a framework based on common law principles, English-language administration, an independent court and arbitration centre, and long-term tax exemptions for defined activities.
What to Check Before Choosing the AIFC
- Exemptions are tied to a list of qualifying activities — income outside that list is taxed normally.
- Regulated activities require authorisation and evidence of staff qualification.
- Genuine presence in Astana and corporate support are expected, which affects annual cost.
- Banking is assessed separately and does not come automatically with registration.
How This Compares With Türkiye
For operating businesses with domestic clients, manufacturing or logistics, Türkiye usually wins on market size and staff cost. For a financial or holding function the comparison turns on the specific income streams, regulator requirements and banking acceptance. We run that calculation before registration.
Verify at the Date of Decision
Qualifying activity lists, AIFC regulator requirements and tax rules are updated periodically. Any calculation must be confirmed against the rules in force at the date of the transaction.