Kazakhstan Introduces Amendments to Investment Project Regulations
July 14, 2026The government of Kazakhstan recently adopted amendments to several regulations governing the implementation of investment projects in Kazakhstan.
RECENT AMENDMENTS
- On 8 June 2026, the Minister of Foreign Affairs of the Republic of Kazakhstan issued Order No. 11-1-4/313 amending the Rules for Organizing a “One-Stop-Shop” for Investors and the Procedure for Interaction in Attracting Investments (Rules No. 313). The order entered into force on 18 June.
- On 26 June 2026, the Minister of Foreign Affairs of the Republic of Kazakhstan issued Order No. 11-1-4/363 amending the Rules for the Formation, Maintenance and Use of the Investors Register, the Organization of the National Digital Investment Platform Operation, and the Integration of IT Assets of State Authorities, Local Executive Bodies, and Quasi-State Organizations (Rules No. 363). The order entered into force on 4 July.
RULES NO. 313
Main Changes
The amendment expands the scope of projects eligible for treatment as investment projects by expressly including construction, expansion, and/or modernization of (1) production facilities under concession projects and (2) tourism facilities located within priority tourism destinations. These categories are added to the broader range of investment projects already covered under the investment support framework applicable across sectors of the Kazakh economy.
The threshold for inclusion of investment projects in the national or regional investment project pools has been revised as follows:
- High- and medium-priority investment projects with an investment value exceeding KZT 500,000,000 (about $1.00 million) are included in the national pool of investment projects
- Basic priority investment projects with an investment value of up to KZT 500,000,000 (about $1.00 million) are included in the regional pool of investment projects
The following additional functions have been assigned to investor front offices:
- Uploading to the National Digital Investment Platform (Investment Platform) information on agreements reached between Kazakhstan and foreign business entities (e.g., agreements, memoranda, contracts, other documents) during international events of the Republic of Kazakhstan held with the participation of the President of the Republic of Kazakhstan
- Updating, on a quarterly basis, information on the progress of implementation of the above agreements in the Investment Platform
Investment projects are now categorized as follows:
- High-priority investment projects: Projects included in the national pool with an investment value exceeding KZT 50,000,000,000 as well as investment projects included in the “green corridor” regime
- Medium-priority investment projects: Projects included in the national pool with an investment value exceeding KZT 500,000,000
- Basic priority investment projects: Projects included in the regional pool with an investment value of up to KZT 500,000,000
The Green Corridor
The Green Corridor is a special fast-track mechanism for qualifying investment projects that provides priority and accelerated access to government services, permits, approvals, and other administrative procedures. Eligibility for the Green Corridor is determined based on a scoring methodology that evaluates such factors as the volume of investment, the project’s technological level, and its economic and social significance.
The recent amendments revised the methodology for calculating the score of an investment project for the purposes of its inclusion in the Green Corridor. The threshold score for inclusion of an investment project in the Green Corridor has been increased from 1.3 to 1.6.
Rules No. 313 also introduce new grounds for the exclusion of an investment project from the Green Corridor:
- Removal of the investment project from the Investment Platform
- Submission of false information that affects compliance of the investment project indicators with the Green Corridor criteria
- A significant change in the project’s characteristics (such as the investment amount, industry priority level) resulting in the project no longer meeting the Green Corridor criteria
RULES NO. 363
The investors register is formed and maintained within the Investment Platform. Rules No. 363 introduce the concept of “initiating parties” that are responsible for ensuring that the Investment Planform contains accurate and up-to-date information on investment projects implemented in Kazakhstan.
Initiating parties are required to create and maintain a project passport and project roadmap of each investment project. The following entities may act as initiating parties: central state bodies (ministries); local executive bodies (akimats); Kazakh Invest National Company; Atameken National Chamber of Commerce; Baiterek National Investment Holding; and Samruk-Kazyna Sovereign Wealth Fund.
An initiating party may include an investment project in the Investment Platform provided that the project:
- Meets the criteria of the national pool of investment projects
- Meets the criteria of the regional pool of investment projects
- Is implemented by a participant of a special economic zone or an industrial zone
- Is included in the Unified Industrialization Map
- Is implemented under an investment contract
Rules No. 363 also introduce grounds for the suspension and removal of an investment project from the Investment Platform.
The amendments also introduce the Smart Bridge integration service, which enables cross-integration between the information systems of state authorities and quasi-state organizations and facilitates the prompt verification of investors upon their inclusion in the investors register.
In addition to the above takeaways from the amendments to Rules No. 313 and Rules No. 363, below is a summary of key investment preferences currently available for the implementation of investment projects in Kazakhstan in accordance with Kazakhstan Entrepreneurial Code and Tax Code.
|
Criterion |
SIC |
IA 2026 (Investment Agreement) |
AIO (Agreement on Investment Obligations) |
|
Minimum investment amount |
N/A |
≥ 2 million MCI (about $18.5 million)—creation of new production facilities ≥ 5 million MCI (about $46 million)—expansion or modernization of existing production facilities |
≥ 75 million MCI (about $694 million), cumulatively within 8 years |
|
Type of activity |
According to the list of certain priority types of investment activities approved by Kazakhstan Government Resolution No. 13[1] |
Must not fall under 15 types of activities restricted by the Kazakhstan laws (including lottery, gambling, banking activity, or circulation of digital assets) |
Must not be subsoil use activity on extraction of hydrocarbons and manufacture of petroleum products and excisable goods |
|
Participation in a special economic zone |
✖* |
Not allowed |
✖* |
|
Exemption from import VAT |
✖ |
✖ |
✖ |
|
Exemption from import customs duties |
✔ 5 years |
✖ |
✖ |
|
Exemption from CIT |
✖ |
✔ up to 10 years |
✖ |
|
Exemption from property tax |
✖ |
✔ up to 8 years |
✖ |
|
Exemption from land tax |
✖ |
✔ up to 10 years |
✖ |
|
State in-kind grant (up to 30%) |
✔ |
✔ |
✖ |
|
10-year stability of the tax regime
|
✖ |
✖ |
10-year stability of the tax regimes for the following taxes: VAT, excise tax, payment for environmental emissions, individual income tax, withholding tax |
*Not expressly prohibited by law. However, compatibility may not always be feasible in practice.
Contacts
If you have any questions or would like more information on the issues discussed in this LawFlash, please contact any of the following:
[1] Resolution of the Government of the Republic of Kazakhstan No. 13 dated 14 January 2016 On Certain Matters on Implementation of State Support of Investments (Kazakhstan Government Resolution No. 13).