(including the investment priority project) provides:

  • State in-kind grants
  • 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).
  • Exemption from customs duties for
    • 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.
  • Tax preferences
    • Exemption from import value added tax  for raw materials.

    is additionally provided with further incentives (besides import VAT on raw materials):

  • Tax preferences
    • Corporate income tax for 10 years - 0%
    • Land tax for 10 years - 0%
    • Property tax for 8 years - 0%

    Under a special investment project:

  • Exemption from customs duties
  • 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.
  • Tax preferences
  • Exemption from value added tax for  import of raw materials.

    Entrepreneurial Code of the Republic of Kazakhstan