Astana Hub for foreign founders: tax benefits, conditions and risks in 2026

Astana Hub is Kazakhstan's international technology park for IT companies. It is often summed up as "zero tax", but that is not enough to base a decision on. Since 2026 the preferences sit in the new Tax Code, and the conditions for keeping them have become noticeably stricter. If you are a founder from abroad, start by understanding what you actually get and what you risk.

What participant status offers

The list of preferences depends on the type of income and on meeting the conditions, so always check it against the current Tax Code. The sources support the following:

• Corporate income tax (CIT). From 1 January 2026, participants may reduce CIT by 100% on income from IT services. For these services a separate application goes to Astana Hub by 1 February of the following year.
• Other taxes. Reviews also mention VAT, payroll taxes and withholding on payments to non-residents. Older publications quote 2025 or earlier rates, so do not reuse those figures.
• Foreign specialists. Astana Hub's registration page advertises hiring foreign specialists without a numerical limit and a work visa of up to 5 years. Check the terms for each employee separately.

The key point is that participant status and the tax benefit are two different things. A company can stay on the participant list and still lose the preference.

Conditions to meet

Deadlines and thresholds come from UPPERSETUP's analysis of Orders No. 703/NҚ and No. 421/NҚ. Read the texts themselves before you apply.

What matters most for a foreign founder

Structure. The Tax Code refers to a legal entity registered as a participant, while third-party guides describe extraterritorial participation by foreign companies. The sources do not fully agree. If you need a local bank account, staff and contracts with clients in Kazakhstan, the usual option to consider is an LLP. An existing foreign company should also compare a branch and a representative office.

Personal status. A company and its founder are separate persons. Technopark membership does not give a founder the right to live in the country. An entrepreneur who relocates may consider the C5 business immigrant visa, while hires may need a C3 work visa.

Time horizon. According to the review of the rules, the main preferences end on 1 January 2029. New conditions are planned from the same date: a predominantly export orientation and a 50% cap on revenue from state bodies and quasi-state entities. Build your financial model so that it also works without the benefits.

Where to start

1. Compare your product with the list of priority activities.
2. Work out your priority income share in a worst-case scenario.
3. Choose a structure and confirm it with Astana Hub before registering.
4. Decide on the status of the founder and the team.

Visa Navigator helps with company registration and immigration documents. Astana Hub decides on admission, and the tax side should be reviewed with your accountant. Tell us about your plans and we will suggest where to begin.

This material is for information only and does not constitute legal advice. Rules and practice change — verify the current requirements as of the date you apply.