Foreign companies opening their first entity
You need an operating company, a branch or a representative office and want the choice explained before documents are signed.
Business Development Kazakhstan
Registering an entity in Kazakhstan is fast. Choosing the right one is what matters: it decides your liability, what you can do, how you are taxed and whether you can join a special economic zone. BDK helps you choose, then registers and sets it up.
Audience
You need an operating company, a branch or a representative office and want the choice explained before documents are signed.
You operate through a partner or a representative office and need an entity that can trade and employ.
You want corporate rules based on English common law and access to the AIFC Court, and need to know what an AIFC company can and cannot do.
Scope
Route
A single-founder LLP can be registered online in up to one working day; applications filed through a public service centre take up to five days. Most of the time goes into preparing foreign documents and opening the bank account.
Compare the options against your activities, liability, tax and incentive plans.
1–2 weeks
Parent company extracts and passports legalised or apostilled, translated and notarised.
1–4 weeks
State registration of an LLP, or accounting registration of a branch or representative office.
1–5 working days
Electronic signature, VAT assessment, accounting and payroll set-up.
1–3 weeks
KYC package, bank selection and application support.
Depends on the bank
Legal address, employment contracts and licences where required.
Depends on the activity
Risks
A representative office that starts commercial activity can create a taxable permanent establishment. If you plan to sell, choose a branch or an LLP.
A branch is not a legal entity: its obligations are the obligations of the parent company.
A company with foreign participation cannot own or use agricultural land and cannot own land in the border zone. Check this before buying a business with land.
AIFC registration typically takes longer, licences issued in the AIFC are effective only in the AIFC, and tax benefits apply to specific activities.
Registration with a foreign founder requires a document confirming their right to be registered under the migration rules, such as a business visa or residence permit.
Documents
Comparison
| Criteria | LLP (TOO) | Branch | Representative office | AIFC private company |
|---|---|---|---|---|
| Legal status | Separate Kazakhstan legal entity | Not a legal entity; a division of the foreign parent | Not a legal entity; a division of the foreign parent | Legal entity registered under the AIFC Acting Law |
| Liability | Members are liable up to the value of their contributions | The parent company answers for the branch's obligations | The parent company answers for the office's obligations | Shareholders are liable up to their contributions |
| What it can do | Any lawful commercial activity, with licences where required | Carries on all or part of the parent's business | Represents and protects the parent's interests; not meant for commercial activity | Activities permitted under AIFC rules; regulated activities need AFSA authorisation |
| Registration | State registration; online for a single founder in up to 1 working day | Accounting registration with the justice authorities | Accounting registration with the justice authorities | AIFC Registrar; typically two to three months for a complete application |
| Head | Director appointed by the members | Head appointed by the parent, acting under its power of attorney | Head appointed by the parent, acting under its power of attorney | Directors appointed under AIFC company rules |
| Minimum capital | Zero for small businesses; 100 MRP for medium and large businesses | Not required | Not required | Depends on the activity; regulated firms have capital requirements |
| Taxation | Kazakhstan corporate income tax on the company's profits | Profits taxed in Kazakhstan as a permanent establishment; branch profit tax may apply, subject to tax treaties | No taxable profit while it stays within representative functions | Kazakhstan tax rules, with exemptions for specific AIFC financial and ancillary services |
| Special economic zone | Can apply to become an SEZ participant | Cannot be an SEZ participant | Cannot be an SEZ participant | Separate AIFC regime; SEZ participation assessed case by case |
| Law and disputes | Kazakhstan law and courts; arbitration or the AIFC Court by agreement | Kazakhstan law for local operations | Kazakhstan law for local operations | AIFC Acting Law based on English common law; AIFC Court |
| Best for | Operations, manufacturing, trading and hiring | Contracts and projects run by the parent company | Market research, liaison and marketing support | Holding, financial and professional services structures |
Related
FAQ
A single-founder LLP can be registered online in up to one working day; applications through a public service centre take up to five days. In practice, preparing foreign documents and opening a bank account take most of the time.
For small businesses the minimum charter capital can be zero. Medium and large businesses need at least 100 monthly calculation indices (MRP); the MRP is set every year by the budget law.
In most sectors, yes, although some regulated sectors limit foreign ownership. Land follows separate rules: a company with foreign participation can own land for industrial and commercial buildings, but it cannot own or use agricultural land, and it cannot own land in the border zone.
It can act on behalf of the parent, but it is not meant for commercial activity. If the office starts selling, it can create a taxable permanent establishment — choose a branch or an LLP instead.
It makes sense for holding, financial and some professional services structures that value rules based on English common law and the AIFC Court. For a factory or a trading business, a regular LLP is usually simpler, and AIFC tax benefits cover only specific activities.
No. The decision belongs to the bank's compliance department. We prepare a complete KYC package, help you choose a bank that fits your profile and support the application.
Tell us what you want to build. We will tell you what it actually takes — the steps, the risks, and the realistic timeline — before you commit capital.
Last updated: 14.09.2026
This page is general information about doing business in Kazakhstan, not legal or tax advice for your situation. Rules change and apply differently depending on your sector, structure and ownership. Last updated: 14.09.2026. Sources: Civil Code of the Republic of Kazakhstan (General Part), Article 43; Law on Limited and Additional Liability Partnerships; Land Code of the Republic of Kazakhstan, Articles 23–24; Law on Special Economic and Industrial Zones No. 242-VI of 3 April 2019; Kazakh Invest — Registration of legal entities; AIFC — About and Business FAQ; AIFC Court — About. For advice on your specific project, talk to us.
Work permits, visas and residence permits are issued by Kazakhstan state authorities at their discretion. We prepare documentation and support the process. We cannot and do not guarantee any outcome.
Account opening decisions are made by banks under their own compliance procedures. We prepare your documentation and support the application. We do not guarantee approval.