20% - Corporate income tax (15%-2014)12% - Value Added Tax (VAT)Excise taxSubsoil use taxesIndividual income tax – 10%Social tax – 11%Other Russia: CIT 20%, VAT 18% Belarus: CIT 24%, VAT 20%
No permanent establishment in KZ KZ-USADouble tax treaty (Art. 6) Taxes only in USA
Burabay Astana – New City (construction materials, business) Atyrau Burabay (tourism Petrochemical Park cluster) (petrochemical industry)Marine port Aktau(naval transportation,marine freight) Ontustyk IT-Park ‘Alatau’ (textile (hi-tech, software) industry, agriculture) SEZ companies are exempt from corporate, land and property & value-added taxes.
Ministry of Investment FundIndustry & New of KazakhstanTechnology – www.ifk.kzwww.mit.kzDevelopment National Export andBank of Investment AgencyKazakhstan ‘KAZNEX INVEST’www.kdb.kz www.kaznex.kz Samruk-KazynaNational National Welfare Fund SME DevelopmentInnovation www.samruk-kazyna.kz Fund ‘DAMU’Fund www.damu.kzwww.nif.kz ‘KazAgro’ Investment Portal National Holding ‘Kazinvest’ (www. nhkazagro.kz) www.kazinvest.kz
Yuliya Daurova, LLM Executive DirectorKazakhstan Chamber of Commerce in the USA (KazCham) www.kazcham.com Partner Linkage & Mind Kazakhstan Law Firm 369 Lexington Ave, 2nd fl New York, NY, USA 10017 T + 1 (646) 461 8105 F + 1 (508) 448 email@example.com www.linkagemind.com *not admitted in the USA