ASTANA HUB: TAX PLANNING OPPORTUNITIES IN KAZAKHSTAN

The Global Aim team has prepared an overview of the tax incentives and eligibility requirements for participation in Astana Hub in Kazakhstan in 2026.

The material covers exemptions from corporate income tax and VAT, withholding tax and payroll tax incentives, the reduced 5% withholding tax rate on dividends paid to foreign shareholders, as well as requirements relating to the share of income derived from priority IT activities, personnel, and expenses.

A separate section provides an example of an international structure involving a Kazakhstan IT company participating in Astana Hub and a foreign holding company in the UAE or the Netherlands. It also illustrates how the tax incentives apply to IT services, royalties, payments to non-residents, and dividend flows.