Current as of August 5, 2026. In 2026, 1 MCI equals ₸4,325. Amounts in tenge are converted from MCI at the 2026 rate and may change in following years.
Can a foreigner open an LLP?
Yes. Kazakhstani law expressly allows the state registration of legal entities whose founder or participant is a foreigner (Law of Kazakhstan No. 2198 of 17 April 1995 "On the State Registration of Legal Entities…", arts. 6, 6-1). A legal entity whose founder is a foreign individual is nonetheless considered a resident of Kazakhstan.
Here it is important not to confuse two forms of business:
- A foreigner can open a sole proprietorship only with a residence permit card (VNZh) and only if they are a citizen of a country that has the relevant international treaty with Kazakhstan (EAEU countries and Tajikistan). Without a residence permit card you cannot open a sole proprietorship.
- A non-resident foreigner can open an LLP — a residence permit card is not required for this.
Since May 2024 an important rule has applied: to create a legal entity or hold shares in the charter capital of commercial organizations, citizens of EAEU countries (Russia, Belarus, Armenia, Kyrgyzstan), as well as Azerbaijan and Tajikistan, need an entry visa or an RVP. The exception is those who already have a residence permit card or a stateless-person certificate.
The business-immigrant RVP: how it works
If you are opening a business, an RVP is usually obtained in two stages:
- After crossing the border you, as an individual, obtain a Kazakhstani IIN and file an application at a TsON for the first RVP with business-immigrant status for 90 days.
- Within these 90 days you register a new LLP (or buy out a share in an existing business), after which the company files an application for a business-immigrant RVP for up to 12 months.
Note: a foreigner must register the legal entity within 3 months of the day of entry into Kazakhstan. And after obtaining business-immigrant status you must continue to stay in the country in that status at the address given during the application. For more on what an RVP is and how to get one, see the separate article on the RVP, and the whole business-immigrant path step by step is in the guide to the business-immigrant RVP.
Step-by-step LLP registration procedure
Step 1. Obtain an IIN
The IIN (individual identification number) is your tax number; without it you cannot open an account, pay taxes or register a company. Since February 24, 2024, to obtain an IIN an individual must come in person to any TsON in Kazakhstan and file an application. If the founder is a foreign legal entity, instead of an IIN it needs to obtain a BIN by registering with the local tax office.
Step 2. Obtain a digital signature (EDS)
After obtaining an IIN, get an electronic digital signature (EDS) — you also need to apply for it in person at any TsON. The EDS will let you sign documents and register the LLP online without appearing anywhere in person again.
Step 3. Prepare the founding documents
Creating an LLP starts with a decision to establish it: if there is one participant, a sole-participant decision is drawn up; if several, a founding agreement. Then the LLP's charter is approved.
Foreigners will additionally need documents with a notarized translation into Kazakh and Russian:
- if the founder is a foreign legal entity: a copy of a legalized extract from the trade register (or another document confirming that the founder is a legal entity under the laws of its country);
- if the founder is a foreign individual: a copy of the founder's passport.
If there are several foreign founders, a set of documents is prepared for each of them. It is best to prepare all scans in PDF format in advance.
Step 4. Contribute the charter capital
Charter capital. The general rule (art. 23 of the Kazakhstan LLP Law) is that the minimum charter capital of an LLP is 100 MCI (₸432,500 in 2026), calculated at the MCI on the date the registration documents are submitted. However, for small businesses the law sets the minimum charter capital at zero — so most new small LLPs are registered with a token charter capital. The requirement is the same for Kazakhstanis and foreigners. The capital need not be contributed immediately: the deadline is set by a decision of the participants but cannot exceed one year from the date of registration (art. 24 of the Kazakhstan LLP Law).
Step 5. Register the LLP online
Registration goes through the "Government for Citizens" State Corporation — in person at a TsON or online via the eGov.kz portal. On the portal you log in and select the service "State registration of legal entities…". Within a single service you can register the LLP, open a bank account and take out employer civil-liability insurance all at once.
Cost and timelines: registering an LLP costs 6.5 MCI (₸28,113 in 2026); for small and medium businesses registration is free. The registration time is 1 business day from the date the documents are submitted on the portal.
Step 6. Choose a tax regime and finish setting up
Before you start operating, decide on a tax regime (simplified or standard) — it affects rates and reporting. You will also need an online cash register when accepting cash and card payments, and a license for certain activities. You do not need to notify the tax office of the registration separately: the data is transferred from eGov.kz automatically. How to choose between the regimes is covered in the article standard vs simplified.
Restrictions for foreigners
A number of activities are restricted or closed for foreigners. In particular:
- the activity of foreign states' security organizations is prohibited;
- you may not own more than 20% in a legal entity that owns media or works in that field;
- you may not own, in aggregate, more than 49% of the voting shares (interests) in a telecommunications company.
Also remember the list of activity codes (OKED) prohibited for the simplified regime — if you plan to use it, check in advance that your activity is not on the list.
Taxes: does anything change because of foreign ownership?
No. The fact that an LLP has a foreign founder gives neither benefits nor a heavier burden — taxation is on general terms. The same two main regimes are available as for Kazakhstanis.
The simplified regime — 4% of turnover (local akimats may adjust the rate within a range of 2% to 6%), no VAT, with an income limit of 600,000 MCI a year (₸2,595,000,000 in 2026). Important: from 2026, under the new Tax Code, payers on special regimes (including the simplified one) are exempt from VAT registration even when the threshold is exceeded — that is, no VAT arises on the simplified regime. Social tax is also not paid on the simplified regime from 2026.
The standard regime — corporate income tax (CIT) of 20% on profit. VAT registration is mandatory at income above 10,000 MCI (₸43,250,000 in 2026); the threshold was halved from 2026. The standard VAT rate from 2026 is 16% (art. 503 of the new Tax Code, previously 12%). Reduced rates apply to certain sectors — for example, the sale and import of medicines and medical devices is subject to 5% (from January 1, 2026), later rising to 10% (from January 1, 2027).
For residents of countries with which Kazakhstan has double-taxation treaties, taxes will not have to be paid twice.
Frequently asked questions (FAQ)
Can a foreigner be the sole founder of an LLP?
Yes, a foreigner can be the sole founder and director of an LLP.
Does one of the founders have to be a Kazakhstani citizen?
No. For an ordinary LLP the law does not require a Kazakhstani citizen — the founders may be foreigners only (including a single foreigner). A citizenship requirement for participants applies only to certain sectors with restrictions for foreigners (media, telecommunications, security services).
Does a foreigner need a residence permit card to open an LLP?
No. For an LLP an RVP or a visa is enough. A residence permit card is required only to open a sole proprietorship.
How much does registering an LLP cost and how long does it take?
The cost is 6.5 MCI (₸28,113 in 2026); free for small and medium businesses. The time is 1 business day.
What is the minimum charter capital for an LLP?
The general minimum is 100 MCI (₸432,500 in 2026), but for small businesses the minimum charter capital is zero, so new small LLPs are usually registered with a token amount. The rule is the same for Kazakhstanis and foreigners; the capital can be contributed within a year of registration.
What do you need to obtain first?
First an IIN (in person at a TsON), then a digital signature (EDS), and only then can you register the LLP online.
How soon must you register the LLP after entering?
Within 3 months of the day of entry into Kazakhstan.
How we can help
You can get turnkey services from us:
- LLP registration and changes — company registration, changes of director, participants, activity codes, address and name.
- Accounting and tax bookkeeping — records, reporting and taxes turnkey, with liability fixed in the contract.
This material is for information only and is not legal advice. The requirements, set of documents, timelines and cost may change. Before registering, check the current information on the eGov.kz portal, at a TsON or with the justice authorities. Current as of August 5, 2026.