Preferences

PREFERENCES AND BENEFITS

According to the current law on Special Economic and Industrial Zones No. 242-VI of April 03, 2019, participants of special economic zones apply for tax benefits by the tax legislation of the Republic of Kazakhstan, which exempts participants from paying three types of taxes: corporate income, land, property tax. Also, the customs procedure of the free customs zone is in effect on the territory of the special economic zone or its part.

Participants implementing projects on the territory of the administrative and business center and the historical center, before the commissioning of the facility for the implementation of the project, are exempt from these taxes and provided a land plot free of charge (According to subparagraph 1) of paragraph 3 of Article 17 of the Law of the Republic of Kazakhstan «On Special Economic and Industrial Zones» dated April 3, 2019 No. 242-VI SAM).

Participants of the production zone have the right to use the land plot until the expiration of the FEZ - 2043, as well as tax and customs privileges.

Import customs duties 0% - customs privileges (According to paragraph 1 of Article 281 of Chapter 29 «On Customs regulation in the Republic of Kazakhstan» of the Code of the Republic of Kazakhstan dated December 26, 2017 No. 123-VI SAM.);

From January 1, 2024, tax preferences are determined depending on the cost of the project in the following categories:

1) category A – the cost of the project is up to 3,000,000 times the Monthly calculation index (3,692 tenge in 2024)

2) category B – the cost of the project is from 3,000,000 times to 14,500,000 times the size of the MCI

3) category C – the cost of the project is from 14 500 000 times the size of the MCI

At the same time, SEZ participants operating in the industries of food production, textiles, clothing, leather and related products, the production of computers, electronic and optical equipment, and the production of electrical equipment are assigned category B at a project cost from 1,000,000 times to 14,500,000 times the MCI

The period of application of the above preferences is carried out depending on the categories, but not more than the term of the agreement on the implementation of activities and the period of operation of the SEZ:

category A - for 7 years;

category B - for 15 years;

category C - for 25 years.

Приоритетные виды деятельности:

In accordance with the order of the Ministry of Industry and Construction of the Republic of Kazakhstan №72 dated February 22, 2024, the number of active priority activities was increased from 19 to 35 by including activities related to section «C» «Manufacturing industry».

The data of the 35 priority activities includes 408 names of the general classifier of types of economic activity (ОКЭД).

You can learn more about them by downloading the Presentation.

Tax and customs preferences:
Investors

CORPORATE INCOME TAX 0%

Exemption from corporate income tax (CIT) (by paragraph 4 of Article 709 of Chapter 79 "On Taxes and other mandatory contributions to the Budget" of the Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI of the SAM.)
*Important: At the same time, the provision of part one of this paragraph does not apply to income from the sale of the following construction projects, except in cases when such sale is included in the list of priority activities on the territory of the special economic zone, the limits of which fully or partially coincide with the sections of the customs border of the Eurasian Economic Union:
• hospitals, polyclinics, schools, kindergartens, museums, theaters, higher and secondary educational institutions, libraries, palaces of schoolchildren, and sports complexes by design and estimate documentation;
• infrastructure, administrative and residential complexes by the design and estimate documentation;

LAND TAX 0%

Rent for land - exemption from land tax (by paragraph 1 of Article 709 of Chapter 79 «On taxes and other mandatory payments to the budget» of the Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI of the SAM.)

PROPERTY TAX 0%

Exemption from property tax (by paragraph 1 of Article 709 of Chapter 79 «On taxes and other mandatory payments to the Budget» of the Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI of the SAM.)

VAT ON IMPORTED GOODS 0%

Exemption from value-added tax (VAT) when selling goods fully consumed in the production process to the territory of the FEZ (by paragraph 1 of Article 389 of Chapter 44 «On Taxes and other mandatory payments to the Budget» of the Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI ZRK.)

IMPORT CUSTOMS DUTIES 0%

Customs privileges (According to paragraph 1 of Article 281 of Chapter 29 «On Customs regulation in the Republic of Kazakhstan» of the Code of the Republic of Kazakhstan dated December 26, 2017 No. 123-VI SAM.)

LAND RENT 0%

Exemption from land tax (by paragraph 1 of Article 709 of Chapter 79 «On taxes and other mandatory payments to the Budget» of the Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI ZRK.)