Investment preferences

For an investment project
(including the investment priority project) are provided with:

Карточка Государственные натурные гранты

Карточка Освобождение от обложения таможенными пошлинами

Under the investment priority project, the following are additionally provided (except for VAT on imports of raw materials and materials):

Under a special investment project, the following are provided:

Entrepreneurial Code of the Republic of Kazakhstan

Conditions for granting investment preferences

Investment preferences are provided when a legal entity implements an investment project for the types of activities included in the list of priority activities approved by the Government of the Republic of Kazakhstan.

Investment preferences for an investment priority project are granted subject to the following conditions:

The recipient

is a legal entity of the Republic of Kazakhstan;
A legal entity makes investments

in the amount of at least two million times (for the creation of new industries) or five million times (for the expansion and (or) renewal of existing industries) the size of the monthly calculation index established by the law on the republican budget and valid on the date of filing an application for the provision of investment preferences;
For the implementation of an investment priority project,

budgetary funds are not attracted as sources or guarantees of financing, with the exception of money allocated on the terms of repayment, urgency and payment, including leasing financing and lending through financial institutions;
A legal entity is not:
1. an autonomous educational organization in accordance with the tax legislation of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan on education;
2. an organization operating in the territory of a special economic zone in accordance with the tax legislation of the Republic of Kazakhstan and the legislation of the Republic of Kazakhstan on special economic zones;
The share of the state and (or) the subject of the quasi-public sector

as the founder (or) participants (shareholders) does not exceed twenty-six percent. At the same time, it is no more than five years from the date of registration of the investment contract. Within five years, the state and (or) the subject of the quasi-public sector are required to withdraw from the founders and (or) participants (shareholders) of the legal entity of the Republic of Kazakhstan;
For the implementation of an investment priority project,

budgetary funds are not attracted as sources or guarantees of financing, with the exception of money allocated on the terms of repayment, urgency and payment, including leasing financing and lending;
Investment activities

are not carried out under a public-private partnership agreement, including a concession agreement.