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Taxation of Dividends Received by Non-Residents in Kazakhstan Starting 2026

Kazakhstan will soon adopt a new tax code, with the bill currently in Parliament. It is expected that the new tax code will be adopted this year and come into force beginning 2026. This LawFlash summarizes the general...more

Investment Opportunities and Regulatory Framework in Kazakhstan

The Republic of Kazakhstan, having vast reserves of natural resources and being located at the intersection of Europe and Asia, competes for investments in the region. As such, and as laid out in this article, the government...more

Kazakhstan Government Amends Rules for Investment Project Qualification for Granting Rights to Land Plots from the State

The Kazakhstan government recently amended the list of requirements that must be met by investors when applying for local authorities’ consent to allocate land plots for investment project implementation....more

Concept of Investment Policy of the Republic of Kazakhstan Approved Until 2029

On October 18, 2024, the government by its resolution approved the Concept of Investment Policy of the Republic of Kazakhstan until 2029 (the Concept). The main goals of the Concept are to attract at least US$ 150 billion of...more

Kazakhstan Amends Legislation to Improve the Investment Climate

The amendments offer an incentives package for new projects in industries of prime importance. The Law on Amendments to Certain Legislative Acts of the Republic of Kazakhstan to Improve the Investment Climate (the Law)...more

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