In accordance with the Entrepreneurial Code of the Republic of Kazakhstan, the following investment preferences are granted to a legal entity of the Republic of Kazakhstan:

On the investment project:

- exemption from customs duties,

- exemption from value added tax on the import of raw materials and (or) materials,

- state in-kind grant.

On the investment priority project:

- exemption from customs duties,

- state in-kind grant,

- tax preferences (for enterprises investing at least 2 million MCI):

1) on the creation of new industries (exemptions from CIT - 10 years, land tax - 10 years, property tax - 8 years):

2) expansion and (or) upgrade of existing production facilities (exemption from CIT - 3 years for enterprises investing at least 5 million MCI);

- an investment subsidy is granted for enterprises investing in the amount of at least 5 million MCI.

An investment subsidy is not provided for investment priority projects that are expanding and (or) upgrading existing facilities.

 Investment project is a set of activities involving investments in the creation of new, expansion and (or) renewal of existing production, including production, created, expanded and (or) updated during the implementation of the public-private partnership project, including the concession project.

      Investment priority project is an investment project:

      on creation of new productions providing implementation by legal entity of investments in construction of new production facilities (factory, plant, manufactory), in the amount of not less than two million of monthly calculation index established by the Law on the republican budget and operating on the date of filing for providing investment preferences;

      on expansion and (or) renewal of existing industries providing implementation by legal entity of investments in the amount of not less than five million of the monthly calculation index established by the Law on the Republican Budget and operating on the date of filing of the application for providing investment preferences in change of fixed assets, including updating (renovation, reconstruction, modernization) of the existing production capacities, producing products.