Business in Kazakhstan

Before starting your own business, it is important to choose the appropriate entrepreneurial activity form. This depends on the area in which you plan to work: trade, education, accounting, etc.

Individual entrepreneur (IE)

One of the simplest and most popular business forms is IE (Individual Entrepreneur). In Kazakhstan, you can register an IE quickly and without visiting government agencies. It is enough to submit a notification of the start of activity through:

• Electronic government portal (eGov.kz).
• Mobile second-tier banks application.
• State information system e-license.kz.

Who can open an individual entrepreneur?

• Citizens of Kazakhstan and ethnic Kazakhs “Kandas”.
• Citizens of the EAEU countries (Russia, Tajikistan, Kyrgyzstan, Belarus, Armenia) who permanently reside in the Republic of Kazakhstan.

An individual entrepreneur can be personal (run by one person) or joint (managed by several people).

Limited Liability Partnership (LLP)

If you plan to do business with a partner and jointly invest money, knowledge and effort, an LLP (Limited Liability Partnership) is the best option.

The main differences between a limited liability company and an individual entrepreneur:

1. Registration with the justice authorities is required via gov.kz using an electronic digital signature.
2. Submission of reports to statistical authorities is mandatory.
3. A charter is required – without it you cannot open a bank account or receive government services.

LLP can engage in:

• Provision of services.
• Production and processing of goods.

Some activities require a license, for example:

• Construction.
• Sale of alcoholic beverages.

Authorized capital of LLP

To register a LLP, you need an authorized capital - this is the amount contributed by the founders. It determines their share in the company and cannot be used for current expenses (rent, raw materials, utilities, etc.). Even in a crisis, the authorized capital must remain in the LLP's account. In the event of company liquidation, this money can be used to pay off debts.

The choice between an individual entrepreneur and a limited liability company depends on your goals, the scale of your business and your management preferences.

When registering a business, it is important to choose the appropriate tax regime. There are two main regimes in Kazakhstan:

1. Generally established taxation procedure.
2. Special tax regimes (STR).

Generally established tax regime

This regime is used by small businesses that calculate their income tax using the standard scheme.

• The tax rate is 10% of net profit (income minus expenses).
• Expenses that can be taken into account are the purchase of goods, rent, salaries, communications and other official expenses.
• Payment deadline: once a year (before March 31 of the following year).
• Additionally, it is mandatory to keep accounting records in the 1C program.

This mode is most often chosen by enterprises with a large turnover and the ability to document expenses.

Special tax regimes (STR)

To support small businesses, the Tax Code provides for simplified tax regimes. They are convenient because they allow for a reduction in the tax burden and simplified reporting.

Main STR types:

1. Patent based.
2. Using a special mobile application.
3. A simplified declaration based.
4. Using a fixed deduction.

Let's look at each of them in more detail.

1. A patent based STR

• Suitable only for individual entrepreneurs who work without hired employees.
• Available for 32 activity types (e.g. tutoring, repair man services, photography, etc.).
• The tax rate is 1% of the estimated income (tax is paid in advance).

2. STR using a special mobile application

• Suitable for individual entrepreneurs without hired employees.
• Income for the year must not exceed 3 528 MCI.
• Includes 33 activity types.
• The tax rate is 1% of actual income.

3. A simplified declaration based STR

• For entrepreneurs with up to 30 employees.
• Income for the year must not exceed 24 038 MCI.
• The tax rate is 3% of total income (excluding expenses).
• Reporting is submitted every six months.
• It is most often used in the fields of trade, catering and services.

4. STR using a fixed deduction

• Allows reducing the tax base at 30% of the annual income without supporting documents.
• A reduction of 200% of the payroll is also possible.
• Higher limits have been established for turnover (144 184 MCI) and the number of employees (up to 50 people).
• Suitable for wholesale and retail trade, construction and services.
• A cash register is a must!

Regardless of the selected tax regime, when paying in cash or by card, you must use a control cash register (CCR).

Cash register options:

• A regular cash register is a physical device.
• Mobile cash register – an application on a smartphone.

Important: The cash register must be registered before starting to work with clients!

How to Simplify Your Business with Outsourcing and Digital Tools

For a successful business, it is important to have a deep understanding of all its processes. The ideal business model is when you do what you know best, what you have experience and talent in.

If you don’t have the opportunity to assemble a team yet, you can use mobile applications, online tools and external resources – this will help automate processes and focus on the main thing.. 

What is outsourcing and how does it help business?

Outsourcing is the transfer of some of the company's tasks to another company that specializes in providing such services. This is a convenient solution if you cannot maintain full-time employees. 

You don’t rent an office or pay salaries – you simply pay for a specific result.

You can delegate sales, marketing, accounting, logistics, and even customer support.

This saves time and resources, allowing you to focus on production or business development.

Automation of processes through digital services

Today, there are many online tools that help you run your business without spending a lot of money.

• Chatbots in Telegram and WhatsApp – they can automatically respond to customer requests, place orders and provide advice. This reduces the number of employees and speeds up the service.
• CRM systems – help manage your customer base, sales and orders.
• Accounting and finance applications – automate payments, tax calculations and expense accounting.

Using outsourcing and digital tools is a smart way to run a business with minimum costs and maximum efficiency!

Since 2022, training in the basics of entrepreneurship under the Bastau Business program has been conducted online on the Skills.enbek.kz platform of the Electronic Labor Exchange.

How to complete the training?

1. Register on the Business.enbek.kz portal.
2. Please complete the automatic check to ensure you meet the requirements.
3. If the conditions are met, go to Skills.enbek.kz and start training.

Who can participate?

• Unemployed citizens.
• Employees who were fired.
• Persons working without registering as individual entrepreneurs.
• Unpaid family business members.
• Citizens who grow produce for sale, but whose income is below the subsistence level.
• Individual entrepreneurs with less than 3 years of experience.

The course lasts up to 14 days, is free and ends with an electronic certificate (valid for 3 years).

How to get a grant?

The state allocates grants (up to 400 MCI) to socially vulnerable categories of citizens:

• Recipients of targeted social assistance
• For large families
• For persons who have lost their breadwinner
• To the settlers and ethnic Kazakhs “kandas”
• For people with disabilities and their caregivers

To receive a grant, you need to:

• Complete training under the program "Bastau Business"
• Register as unemployed or individual entrepreneur (less than 3 years)
• Submit an application on the Business.enbek.kz portal

The grant is provided once and can be used to purchase equipment, rent premises, purchase animals, seeds and other resources to start a business.

How to apply?

All applications are submitted through the Business.enbek.kz portal.

The system automatically checks for compliance with the conditions.

The final decision is made by the district or city commission.

Government support is a good chance to start your own business!

The National Chamber of Entrepreneurs of the Republic of Kazakhstan Atameken, as the operator of non-financial support for entrepreneurship, implements the following support instruments:

1. Information and Consulting Services for Entrepreneurs and Individuals with Entrepreneurial Initiative

The instrument “Information and Consulting Services for Entrepreneurs and Individuals with Entrepreneurial Initiative” includes a comprehensive range of information and consulting services provided free of charge to SMEs operating in all sectors of the economy, as well as to individuals intending to start a business.

The services include:

• Information and consultation on government support measures: providing information on financial and non-financial support measures, consulting on starting a business (including selection of the appropriate OKED economic activity code and the optimal taxation system), as well as preparation of sample contracts and primary accounting documents.
• Support in obtaining financing: assistance with collecting the necessary documents before and after financing from second-tier banks, other financial institutions, and development institutions, as well as business planning support.
• Legal matters and permits: consulting on business registration and termination procedures, as well as obtaining licenses, certificates, and other permit documents.
• Procurement and land plots: assistance with collecting documents and preparing applications for participation in procurement procedures, competitions, tenders, and obtaining land plots.
• Utility and engineering networks: assistance in obtaining permits and technical specifications for connecting facilities to gas supply, water supply, sewerage, and electricity networks.

These services are provided through Entrepreneur Service Centers (ESCs) operating under the Regional Chambers of Entrepreneurs (RCEs), as well as at locations with a high concentration of entrepreneurs and aspiring entrepreneurs in district centers and cities of regional and district significance. Online services are available through the non-financial support operator’s web portal G4B.kz.

For additional information, please contact the Regional Chambers of Entrepreneurs or the contact center:

• 1432 (from any city)
• 8-800-080-80-10 (free throughout Kazakhstan)

2. Service Support for Business Operations

The instrument “Provision of Service Support for Business Operations” offers two types of specialized services free of charge to SMEs operating in all sectors of the economy.

1) Accounting, Taxation, and Statistical Reporting Services

These services include:

• consultations on accounting and tax legislation;
• consultations on processing primary accounting documents, tax calculations, and other budget payments;
• consultations on bookkeeping and accounting practices;
• consultations on the use of the 1C: Accounting software;
• consultations on preparation and submission of tax reports;
• consultations on preparation and submission of statistical reports;
• consultations on preparation of additional financial reports for third parties;
• preparation of tax and statistical reports.

2) Business Plan Development Services

These services include:

• consultations on collecting information required for business plan development;
• consultations on business plan preparation;
• development of business plans;
• consultations on analyzing product, work, and service promotion plans;
• development of analyses for product, work, and service promotion plans.

Service support is provided through Regional Chambers of Entrepreneurs in regional centers, cities of republican significance, and the capital, according to demand. Online services are available through the G4B.kz portal.

For additional information, please contact the Regional Chambers of Entrepreneurs or the contact center:

• 1432 (from any city)
• 8-800-080-80-10 (free throughout Kazakhstan)

3. Business Connections

Entrepreneurs may take advantage of the “Business Connections” instrument, which supports SMEs by establishing business relationships with foreign partners with the assistance of international organizations.

Eligibility Criteria

Participants must be senior executives of SMEs meeting the following requirements:

• the enterprise’s average annual income must be at least 10,000 Monthly Calculation Indices (MCI);
• the entrepreneur’s business sector must correspond to the opportunities offered by the host organization.

What Does the Program Include?

The Business Connections instrument provides thematic international business internships, visits to companies in similar industries, and networking opportunities regarding:

• technology transfer and acquisition of modern equipment;
• mutual supply of goods, works, and services;
• franchise acquisition;
• establishment of joint ventures.

Program partners include GIZ (Germany) and JICA (Japan).

Selection Procedure and Conditions

1. Application submission: Applications and written commitments are submitted through Regional Chambers of Entrepreneurs or their branches.
2. Review period: The non-financial support operator reviews applications within 10 working days.
3. Selection criteria: Consideration is given to the applicant’s intention to cooperate with foreign companies, managerial potential, and foreign language proficiency (where required).
4. Expenses: International travel costs, as well as transportation and accommodation expenses within Kazakhstan prior to departure, are covered by participants at their own expense.

Internship Outcomes

Within two months after completing the internship, participants must inform the operator about the results achieved, contacts established, and plans for developing their enterprise (implementation of acquired experience, launch of new projects, etc.).

For additional information, please contact the Regional Chambers of Entrepreneurs or the contact center:

• 1432 (from any city)
• 8-800-080-80-10 (free throughout Kazakhstan)

For entrepreneurs producing goods from local raw materials, the One Village – One Product (OVOP) project is available. This initiative aims to identify unique regional products, including those produced in rural areas, and assist producers in improving production technologies. Participants may receive expert consultations, exhibition opportunities, and marketing support to access new markets.

What Does the OVOP Project Include?

The instrument covers a range of activities aimed at the gradual development of products:

• consulting services on sector-specific and regional business support programs, as well as participation requirements for the project;
• organization and conduct of regional exhibitions to showcase products;
• selection and identification of products with high market potential that meet OVOP criteria;
• training and marketing support for OVOP finalists to facilitate entry into domestic and/or international markets.

Implementation Mechanism

1. Identification and Awareness

Regional Chambers of Entrepreneurs identify producers and inform the public about the project through mass media and official websites.

2. Application Submission

Potential participants apply through Entrepreneur Service Centers (ESCs), complete an application form with mandatory photo documentation, and provide:

• an identity document (or digital ID);
• a business registration certificate (if available).

3. Regional Selection

Based on exhibition results, a specially established working group consisting of representatives of the Regional Chamber of Entrepreneurs and industry associations selects no more than 20 product types.

4. Final Selection (Brand Committee)

Selected products are presented to the Brand Committee, which chooses no more than 10 finalists and awards finalist certificates.

Support for Finalists

Finalists receive additional non-financial support measures:

• marketing support, including brand design and/or rebranding assistance;
• participation in training activities organized by the National Chamber of Entrepreneurs and/or Regional Chambers of Entrepreneurs;
• assistance in participating in regional, national, and international exhibitions, forums, and conferences.

The project helps transform local production into a competitive business recognized not only within its region but also beyond its borders.

For additional information, please contact the Regional Chambers of Entrepreneurs or the contact center:

• 1432 (from any city)
• 8-800-080-80-10 (free throughout Kazakhstan)

Contacts of Entrepreneur Service Centers (ESCs)