According to the INVESTMENT PROJECT
(including the investment priority project) provides:
The maximum amount is not more than 30% of the amount of investments in fixed assets of a legal entity of the Republic of Kazakhstan..
The following objects can be transferred as state grants-in-kind:
- land plots;
- machinery and equipment;
- measuring and regulating devices;
- production and household equipment;
- buildings, facilities;
- computer engineering;
- vehicles (excluding cars).
- Import of technological equipment and components for the duration of the contract, but not more than 5 years;
- Import of spare parts for equipment for a period of up to 5 years;
- Import of raw materials and is for a period of up to 5 years.
- Exemption from import value added tax for raw materials.
The INVESTMENT PRIORITY PROJECT
is additionally provided with further incentives (besides import VAT on raw materials):
- Corporate income tax for 10 years - 0%
- Land tax for 10 years - 0%
- Property tax for 8 years - 0%
Under a special investment project:
When importing technological equipment, components and spare parts , raw materials , as well as raw materials in the composition of finished products produced in the territory of special economic zone or free warehouse:
- participants of special economic zones for 15 years;
- owners of free warehouses for a period not exceeding 15 years;
- legal entities of the Republic of Kazakhstan that have concluded an agreement on the industrial assembly of motor vehicles for a period not exceeding 15 years.
Exemption from value added tax for import of raw materials.