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Investment preferences

Investment preferences

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The purpose of state support for investment is to create a favorable investment climate for economic development and stimulate investment in the creation of new, expansion and renovation of existing production facilities using modern technologies, improving the skills of Kazakhstani personnel, as well as environmental protection.

State support for investment consists of providing investment preferences.

State support for investments is carried out by the authorized body for investments, determined by the Government of the Republic of Kazakhstan, for concluding investment contracts and monitoring their implementation.

In accordance with the legislation of the Republic of Kazakhstan, a procedure is provided for the provision of investment preferences for investment, investment priority and special investment projects.

Investment preferences are targeted benefits provided in accordance with the legislation of the Republic of Kazakhstan:

  1. legal entities of the Republic of Kazakhstan implementing the investment project;
  2. leasing companies importing technological equipment as part of the implementation of an investment project on the basis of a financial leasing agreement for a legal entity of the Republic of Kazakhstan implementing the investment project.

A legal entity of the Republic of Kazakhstan is a legal entity, including a legal entity with foreign participation, created in the manner established by the legislation of the Republic of Kazakhstan.

The following types of investment preferences are provided for the investment project:

  1. exemption from customs duties and value added tax on imports;
  2. state in-kind grants - the maximum size of a state in-kind grant is no more than thirty percent of the volume of investments in fixed assets of a legal entity of the Republic of Kazakhstan (land plots, buildings, structures, machinery and equipment, computer equipment, measuring and control instruments and devices, vehicles (for with the exception of passenger vehicles), industrial and household equipment).

The following types of investment preferences are provided for a priority investment project:

  1. tax preferences:
    • corporate income tax;
    • land tax;
    • property tax;
  2. investment subsidy;
  3. exemption from customs duties;
  4. state in-kind grants.

For a special investment project in the form of investment preferences (hereinafter referred to as investment preferences for a special investment project), tax exemption is provided for:

  • corporate income tax;
  • land tax;
  • property tax;

Extended information on investment preferences is posted on the website  of JSC National Company KAZAKH INVEST