Ernst & Young Guide 2014: Doing business in Kazakhstan


Kazakhstan offers many opportunities, and encouraging foreign investment in the main sectors of the economy is a key priority for the country.

In this guide, EY provides some useful practical advice on the legal and tax issues that face investors starting and building a business in Kazakhstan. This guide is a highly summarized version of the rules in force as of 1 January 2014.

The most significant taxes in Kazakhstan are as follows:

  • Individual income tax
  • Social tax
  • Corporate income tax
  • Withholding tax
  • Value-added tax
  • Subsoil use taxes
  • Tax administration

Download: Doing business in Kazakhstan as a printable document