Special Economic Zones


The following privileges shall be provided for all SEZ participants:

  • exemption from corporate income tax (CIT);
  • exemption from land tax;
  • exemption from property tax;
  • exemption from value added tax (VAT)on all implementation activity within the territory of SEZ , on all goods completely consumed in the production process.

There are additional tax benefits for SEZ “Innovation Technology Park” participants:

  • exemption from social tax for 5 years, on the condition that labor costs amount to not less than 50% of annual revenue and 90% of labor payments are expended on residents of RK
  • organization that is registered in Kazakhstan and located out of SEZ "ITP" before 1 January 2015 , shall be considered asa SEZ participant, if it:
    • has no structural subdivisions;
    • at least 70 percent of total annual income is income receivable (received) from the sale of self produced goods, works and services from the following activities:
      • design, development , implementation , pilot production and production of software, databases and hardware of information technologies as well as data center services and on-line services;
      • execution of research and development work on the creation and implementation of projects in the field of information technologies.


Conditions for tax benefits:

1) registration as a taxpayer within SEZ territory;
2) registration as a SEZ participant;
3) absence of structural subdivisions outside the SEZ;
4) income from the sale of own-produced goods by the priority activities of SEZ shall be at least 90 percent of the total annual income (for SEZ "ITP" - 70%).


CUSTOMS PRIVILEGES

For goods IMPORTED into SEZ territory

Exemption from customs duties

For goods EXPORTED fromSEZ territory*

CU commodities exported from the SEZ to the rest territory of the Customs Union, are not subject to customs duties.

CU commodities exported from the SEZ territory to outside the Customs Union, are subject to the payment of export customs duties.

Foreign commodities with no status as CU goods (simple assembly) exported from the SEZ to the rest territory of Customs Union, are subject to the payment of customs duties.

In the case of foreign commodities which are not used and not processed within SEZ territory, at export (to the third countries), the commodities are exempted from "re-export" customs duties.

In a case of foreign commodities processed within SEZ territory, at export,, export duties shall be paid according to the regulation # 520 of the Government of the Republic of Kazakhstan dated 07.06.2010.

More detailed information concerning customs benefits are reflected in the Agreement on the free (special) economic zones in the customs territory of the customs union and the customs procedure of customs-free zone (St. Petersburg, June 18, 2010).

* These benefits are applicable by January 1, 2017 only for participants registered before January 1, 2012


OTHER PRIVILEGES

Simplified procedure for recruiting foreign workers

Issuance of permits for foreign workers by local executive bodies are executed in accordance with the laws of the Republic of Kazakhstan, but using a simplified manner without opening the positions to the domestic labor market.

Free land plot for up to 10 years.

Free land plot for project implementation is provided for SEZ participants for up to 10 years.