State Support Measures
1st package of preferences eligibility criteria
Сompliance with the priority type of activity*
In-kind grants
Land plots, buildings and structures, machinery and equipment, etc.
Тax incentives
VAT on the import of raw materials and equipment — 0%
Exemption from customs duties
Customs duty 0% for up to 5 years on imports: technological equipment and components thereto, spare parts, raw materials and supplies
- Technological equipment and components thereto
- Spare parts, raw materials and supplies
2nd package of preferences
eligibility conditions
Compliance with the priority type of activity*
When establishing new production facilities: investment volume of at least 2 million MCI** (KZT 7.3 billion)
In case of expansion and modernization: at least 5 million MCI** (KZT 18.5 billion)
(*in 2024: 1 MCI = 3,692 KZT)
1st package of preferences excluding VAT on imports
Tax incentives
Corporate Income Tax (up to 10 years, up to 3 years in case of expansion and modernization)
Land Tax (up to 10 years)
Property Tax (up to 8 years))
Attraction of foreign labor force (FLF)
Hiring foreign labor without a quota for a period of up to one year after the facility is commissioned — for the owner of a priority project and its contractors.
The cost of infrastructure construction must be at least 50 million tenge, while the maximum amount may not exceed 1 billion tenge.