1. National Export & Investment Agency “KAZNEX INVEST”
Ministry of Investment and Development
Invest in Kazakhstan

2. Basic Facts National Flag National Emblem
Area: 2,724,000 km2 (1,051, sq.miles), 9th largest
Population: 17,476,141
Official language: Kazakh, Russian
Currency: Tenge (KZT)
Capital: Astana
Administrative division: regions + 2 cities ​of republican significance
Member of organizations: UN, IMF, WB, OSCE, OIC

3. Protecting minority investors
Economy
DOING BUSINESS 2016
Protecting minority investors
Kazakhstan ranked 41st
Rank
Country 1
Singapore 8
South Korea 20
Turkey 25
Kazakhstan 36
Azerbaijan 49
Armenia 57
Belgium 66
Russia 81
Hungary
134
China
Paying taxes
Rank
Country 1
UAE 5
Singapore 18
Kazakhstan 34
Azerbaijan 41
Armenia 47
Russia 61
Turkey 90
Belgium 95
Hungary
132
China
Source: World Bank, Doing Business 2016

4. GLOBAL COMPETITIVENESS INDEX RANKINGS
Economy
GLOBAL COMPETITIVENESS INDEX RANKINGS
Rank
Country
Score 1
Switzerland
5,76 2
Singapore
5,68 3
USA
5,61 4
Germany
5,53 5
Netherlands
5, 50 6
Japan
5,47 … 42
Kazakhstan
4,49 45
Russia
4,44 51
Turkey
4,37 80
Tajikistan
4,03
102
Kyrgyz Republic
3,83
Source: World Economic Forum, Global Competitiveness Report

5. from 0.03 to 0.16 USD per 1 sq.m (10.8 sq.ft);
Economy
TAXATION: COMPARISON WITH CHINA AND RUSSIA
TAXES
Kazakhstan
Russia
China
Corporate income tax (CIT)
20%
25%
Value-added tax (VAT)
12%
18%
17%
Land tax
from 0.03 to 0.16 USD per 1 sq.m (10.8 sq.ft);
0.3%, 1.5% -
Property tax
1.5%
2.2%
1.2% assessed value;
12% rental property.
Source: Ministry of Finance of the RK; Federal Tax Service of Russia; State Administration of Taxation of the People’s Republic of China

6. Economy FDI ATTRACTION
Top 5 host economies, FDI inflows
Transition economies, 2014, $ bln. (change)
Top 5 host economies, FDI inflows
Landlocked developing countries, 2014, $ bln. (change)
According to the UNCTAD, in 2014 Kazakhstan has entered top 5 host economies for FDI inflow among transition economies and became the largest FDI recipient in the landlocked developing countries group. Among all countries Kazakhstan was ranked the 28th.
Source: UNCTAD, World Investment Report 2015

7. Priority sectors 1 2 3 Metallurgy Chemical Industry
Petrochemical Industry
1. Ferrous metallurgy
2. Non-ferrous
metallurgy
3. Agricultural chemistry
4. Production of
chemicals for industry
5. Oil refining
6. Petrochemical industry 4 5 6
Machinery
Production of
construction materials
Food Industry
7. Manufacture of motor vehicles
8. Electrical equipment
9. Agricultural machinery engineering
10. Railway machinery engineering
11. Mining equipment
12. Oil producing equipment; oil and gas refining equipment
13. Production of
construction materials
14. Food production

8. Investment INCENTIVES EXEMPTION FROM CUSTOMS DUTIES IN-KIND GRANTS
1) When transporting manufacturing equipment and components for it the exemption from customs taxation is granted for the term of investment contract but not later than 5 years after the investment contract registration.
2) When importing spare parts for the manufacturing equipment, raw stock and (or) materials for term up to 5 years the exemption from customs taxation is granted to the legal companies depending on the volume of investment in the fixed assets.
In-kind grants of not more than 30% 
of the total investment in fixed assets.
Free land

9. Investment NEW INCENTIVES (since 2014) FREE ENTRY FREE WORK PERMITS
Visa-free entrance
Foreign labor
Visa-free entrance for citizens of Australia, Hungary, Italy, Monaco, Belgium, Spain, the Netherlands, Norway, Sweden, Malaysia, the United Arab Emirates, Singapore, the United Kingdom, the United States of America, Germany, Finland, France, Switzerland, and Japan for the period from 16 July 2015 till 31 December 2017 if the stay does not exceed 15 days (general application).
Without permit
for the duration of construction + 1 year after commissioning of the investment project for those with investment contracts
In 2017, Kazakhstan plans to abolish visa requirements for citizens of the 34 member states of the OECD,

10. 30 % 0 % Investment NEW INCENTIVES (since 2014)
Incentives for priority investment projects*
TAX EXEMPTIONS:
CASHBACK ON INVESTMENTS
Reimbursement up to
Corporate income
tax (10 years)
30 %
of the actual expenses for installation and construction works and equipment acquisition without value added tax and excises on the basis of supporting documents, but not exceeding the cost of expenses provided by preproject documentation having the conclusion of state expertise.
Land tax (10 years)
0 %
Property tax (8 years)
*Criteria for priority investment projects:
- matching the List of Priority Activities (approved by the Government)
- newly created legal entity with investments of more than 2 million MCI (MCI – monthly calculated index, approved by the Law on the national budget)

11. Investment NEW INCENTIVES (since 2014)
Incentives for priority investment projects*
STABLE LEGISLATION
STRONG PROTECTION OF INVESTOR’S RIGHTS
Stability of tax legislation for all taxes except VAT and excise (subject to investment contract)
Ombudsman’s Office
For ensuring protection of the rights and legitimate interests of the investors, the investment ombudsman:
1) considers addresses of investors on issues arising during the implementation of investment activity and gives recommendations for their solution, including interacting with government bodies;
2) assists to investors in solution of arising issues in extrajudicial and pre-judicial procedures.
*Criteria for priority investment projects:
- matching the List of Priority Activities (approved by the Government)
- newly created legal entity with investments of more than 2 million MCI (MCI – monthly calculated index, approved by the Law on the national budget)

12. Investment SPECIAL ECONOMIC ZONES «Burabai» SEZ Tourism
«Pavlodar» SEZ Petrochemical industry
«Astana
- new city» SEZ
Mixed
«NIPT» SEZ
Petrochemical industry
SEZ «Saryarka»
Metallurgy
«Khorgos – Eastern Gate» SEZ
Logistics
«Seaport Aktau» SEZ
Mixed
«Chemical
Park Taraz» SEZ
Chemical industry
«Park of Innovative Technologies» SEZ
IT - Innovations
«Ontystik» SEZ
Textile industry

13. 0 % Investment INVESTMENT INCENTIVES IN SEZs FISCAL INCENTIVES
Corporate income tax
0 %
Land tax
until
with possibility for extension
Property tax
Exemption from VAT (for products consumed in SEZ)
Increase of marginal rate of depreciation for tax on the production of software to 40%
For «Park of Innovative Technologies» SEZ – social tax is 0% for 5 years, under certain conditions and depreciation rate for software increased to 40 %
NON-FISCAL INCENTIVES
Provision of free land in SEZ for a period of up to 10 years from registration time as SEZ resident
Simplified procedure for the recruitment of foreign labor

14. Infrastructure LOCATION AND INFRASTRUCTURE
The Kazakhstan’s geographical position makes it a natural crossroads for major transit corridors from East to West, from North to South.
The transcontinental automobile road corridor “Western Europe – Western China” passes through the territory of Kazakhstan. The corridor will allow to deliver freights from China to Europe in 10 days.
There is a territory with population of more than 3.3 bln. people within a radius of 2 thsd. km
(1,243 miles) from Kazakhstan.
The flight time from most European destinations is five hours.
RUSSIAN FEDERATION
143.5 mln.
UZBEKISTAN
30.2 mln.
TURKMENISTAN
5.2 mln.
KAZAKHSTAN
17 mln.
PEOPLE’S REPUBLIC
OF CHINA
1.4 bln.
MONGOLIA
2.8 mln.
INDIA
1.3 bln.
BELARUS
9.5 mln.
IRAN
77.4 mln.
PAKISTAN
182.1 mln.
TURKEY
74.9 mln.
Lianyungang
St. Petersburg
Aktobe
Shymkent
KYRGYZSTAN
5.7 mln.
Western Europe – Western China
corridor (8,445 km=5,247 miles)
Western Europe – Western China
corridor on the territory of Kazakhstan (2,787 km=1,732 miles)

15. Investment
SUCCESS STORIES

16. Useful Links
Ministry of Investment and Development of the RK
Electronic Government
National Export and Investment Agency
«KAZNEX INVEST»
National Investment Internet Resource

17. Thank you for your attention
National Export & Investment Agency “KAZNEX INVEST”
Ministry of Investment and Development
Thank you for your attention