Pursuant to the Law of the Republic of Kazakhstan No. № 242-VI of 3 April 2019 “On Special Economic Zones and Industrial Zones” (hereinafter – the Law) special economic zone - a part of the territory of the Republic of Kazakhstan with precisely defined borders, in which a special legal regime of a special economic zone operates for carrying out activities in accordance with the Law..
The SEZ is created for a period of up to twenty-five years, but by virtue of the Government of the Republic of Kazakhstan, the lifetime period may be extended.
Priority Activities
The list of priority activities for SEZ has been set up against the objectives of each SEZ and was established by virtue of the Order No. 142 of the Minister for Investment and Development of the Republic of Kazakhstan dated February 27, 2018.
SEZ Members
A legal entity can become a SEZ member given that it carries out priority activities on the territory of the SEZ and listed in the unified members register. SEZ membership cannot be given to business entities that:
1) Carry out mining;
2) Carry out production of excisable goods, with the exception of organizations engaged in the production, assembly (assembly) of excisable goods provided for in subparagraph 6) of Article 462 of the Tax Code;
3) Business entities and individual entrepreneurs that apply special tax regimes;
4) Business entities that apply investment tax incentives under valid contracts concluded with the authorized state investment authority before January 1, 2009;
5) Business entities that implement (have implemented) investment priority projects and investment strategic projects;
6) Carry out gambling.
Foreign individuals and legal entities cannot be members in the SEZ, whose borders in full or or partially coincide with the customs borders of the Eurasian Economic Union..
Legal Regime/Incentives
The laws establish a special legal regime in the SEZ area that means a range of special legal conditions for SEZ operation and its members in accordance with the SEZ laws, tax, customs, land legislation of the Republic of Kazakhstan, as well as the legislation of the Republic of Kazakhstan on employment.
Tax Incentives
An organization or an individual entrepreneur that carries out activity in the territory of the SEZ may reduce by 100 percent the amounts of the following calculated taxes and (or) payments:
1) corporate income tax (to be applied to incomes received from the sale of goods, works, services resulting from the implementation of priority activities);
2) land tax;
3) property tax;
4) payment for the use of land plots;
5) social tax to be applied by business entities – members of the SEZ "Park of Innovative Technologies" only (the employers expenses on employee income must be at least 70% of the total amount of expenses)
Since January 1, 2024, the tax incentives are differentiated as per the principle of "more investments, more benefits", so the period of tax incentives depends on the volume of investments (in effect from January 1, 2024). The SEZ tax incentives are granted for the following period subject to the cost and project categories:
- category A – the cost of the project is up to 3,000,000 times the monthly assessemnt index (KZT 3,692) established by the law on the republican budget and effective on January 1 of the corresponding financial year – 7 years;
- category B – the cost of the project from 3,000,000-fold to 14,500,000-fold of the monthly assessment index established by the law on the republican budget and effective on January 1 of the corresponding financial year – 15 years;
- category C – the cost of the project from 14 500 000 times the monthly assessement index established by the law on the republican budget and effective on January 1 of the corresponding financial year – 25 years.
Notably, SEZ members that carry out activity in the field of of food production, textiles, clothing, leather and related products, computers production, electronic and optical equipment, production of electrical equipment fall, by default, under the category B with projects cost from 1,000,000 times to 14,500,000 times the monthly assessment index.
The effective period of the above incentives cannot extend the force period of SEZ membership contract and lifetime of the SEZ.
The above incentives can be applied by business entities and individual entrepreneurs that carry out activity in the territory of a SEZ given that SEZ contract is signed after 1 January 2024 pursuant to the laws of the Republic of Kazakhstan on special economic and industrial zones.
Customs Incentives
The SEZ territory in full or its part is a free customs zone, it means SEZ members may apply a 0% rate for import customs duties. Goods which are imported into the territory of the SEZ, where the customs procedure of the free customs zone is established, are placed under the customs procedure of the free customs zone and shall be deemed to be beyond the customs territory of the Eurasian Economic Union for the purposes of applying customs duties, taxes, as well as non-tariff regulation measures.
Attraction of Foreign Labour Force
Pursuant to the Law “On migration of the population”, foreign nationals who are employed in legal entities, SEZ members, which carry out projects amount more than one million monthly assessment index, as well as in business entities that have been contracted by such SEZ members (or their contractors) as a general contractor, contractor, subcontractor or service provider are exempt from lawful duties to abide foreign labor force quotas and obtain work permits for the whole period of construction and installation works in the SEZ area up to the expiry of one year after commissioning of the facilities
On the territory of the Republic of Kazakhstan there are 14 SEZs with different industry orientations.
Created: June 29, 2001
Area: 15421.72 hectares, includes the territory of the Industrial Park No. 1 and the Administrative and Business Center of Astana.
Purposes of creation:
- accelerated development of the city of Astana by attracting investments and using advanced technologies in construction, as well as creating modern infrastructure;
- creation of highly efficient, including high-tech and competitive industries, mastering the release of new types of products.
Since the establishment of the SEZ, more than 187 billion tenge has been attracted to the territory, including more than 2,837.4 billion tenge for construction. The main products of the enterprises are: diesel locomotives, electric locomotives, passenger cars, military armored vehicles, electro-optical devices, gold refining, furniture products, building materials and equipment.
Tariff cost:
- Water supply cubic meters 218.86 tenge;
- Heat supply Gcal 4337 tenge;
- Power supply kW 16.95 tenge;
- Sewerage cubic meters / hour 227.48 tenge.
More details: www.technopolis.kz
Created: November 24, 2017
Area: 631.92 hectares, located in the city of Astana.
The implementation of projects by type of activity will be mainly carried out using projects for the scientific development of the Astana Business Campus park of the autonomous educational organization Nazarbayev University.
Purposes of creation:
- innovative development of the city of Astana by attracting investments and using existing and attracted advanced technologies, know-how, creating modern infrastructure;
- creation of highly efficient, including high-tech and competitive industries in the manufacturing industry;
- accelerated development of new technologies, further improvement of the organizational, economic and social conditions for research, development of new technologies, assistance in their commercialization.
More details: www.technopolis.kz
Created: October 6, 2017
Area: 608.56 hectares, is an integral part of the territory of the Republic of Kazakhstan, located on the territory of the Panfilov district of the Almaty region.
The SEZ is a special economic zone, the limits of which completely or partially coincide with sections of the customs border of the Eurasian Economic Union in accordance with the Customs Code of the Eurasian Economic Union. The activities of the SEZ are regulated by the Constitution of the Republic of Kazakhstan, the Law of the Republic of Kazakhstan dated April 3, 2019 "On Special Economic and Industrial Zones", this Regulation and other regulatory legal acts of the Republic of Kazakhstan.
Tariff cost:
- Water supply cubic meters 105.24 tenge;
- Power supply kW 22.06 tenge.
Briefly about SEZ "ICBC "Khorgos"
More details: www.khorgos.kz
Created: October 11, 2019
Area: 197.3 hectares, located in the city of Petropavl.
Purposes of creation:
- Accelerated development of the city of Petropavl;
- Accelerated development of the region to enhance the entry of the republic's economy into the system of world economic relations, the creation of highly efficient, including high-tech and competitive industries, the development of the production of new types of products, attracting investments, improving the legal norms of market relations, introducing modern methods of management and management, as well as solutions social problems.
More details: www.sezqyzyljar.kz
Created: November 13, 2012
Area: 505 hectares, located on the territory of the Shu district of the Zhambyl region.
Purposes of creation: Formation of new production of chemical products based on highly efficient technologies. Activity
SEZ is regulated by the Constitution of the Republic of Kazakhstan, the Law of the Republic of Kazakhstan dated July 21, 2011 "On Special Economic Zones in the Republic of Kazakhstan", this regulation and other regulatory legal acts of the Republic of Kazakhstan
Tariff cost:
- Water supply services (technical water) tenge/m3 114 tenge;
- Water supply services (drinking water) tenge/m3 171 tenge;
- Water disposal services tenge/cubic meters 212.8 tenge;
- Service for the transmission and distribution of electricity tenge / kWh 27 tenge;
- Gas supply services tenge / m3 26.3 tenge.
More details: www.seztaraz.kz
Created: November 24, 2011
Area: 595.01 hectares, located on the territory of the city of Karaganda and adjacent lands of the Bukhar-Zhyrau district of the Karaganda region.
The territory of the SEZ includes the Industrial Park "Metallurgy-metalworking" with an area of 534.9 hectares and subzone No. 1 "Silicon Valley" with an area of 60.11 hectares.
Tariff cost:
- Water supply services through distribution networks m3: 170.3 tenge;
- Electricity transmission services kWh: 0.82 tenge;
- Services for the provision of an access road for the passage of rolling stock in the absence of a competitive access road 1 wagon / km: 3610 tenge.
Read more: www.sez-saryarka.kz
Created: November 29, 2011
Area: 1100 hectares, located on the territory of the Northern industrial region of the city of Pavlodar.
Purposes of creation:
- development of the chemical, petrochemical industries, in particular, the production of export-oriented products with high added value, using high-tech environmentally friendly modern technologies; development and implementation of breakthrough investment projects, research and scientific and technical innovation projects for the creation and development of the chemical, petrochemical industries for the deep processing of raw materials and the production of wide competitive products with high added value;
- implementation of the integration of Kazakhstani products into the global system of production and marketing, the creation of innovative, competitive domestic products in accordance with international standards;
- creation of highly efficient and innovative industries in the chemical and petrochemical industries, including high-tech and competitive industries, development of new types of products; creating a favorable investment climate and attracting domestic and foreign investments for the implementation of investment projects and the integrated development of the chemical and petrochemical industries based on public-private partnership mechanisms;
- accelerated development of the region to activate the entry of the economy of the republic into the system of world economic relations;
- introduction of modern methods of management and management;
- solving social problems, increasing employment of the population;
- development of the metallurgical industry and the metalworking industry, in particular, the production of finished products by attracting manufacturers of world brands;
- development and implementation of breakthrough investment projects for the creation and development of manufacturing industries, including metallurgical, metalworking, non-metallic mineral products, world-class rubber and plastic products for deep processing of raw materials and the production of wide competitive products with high added value.
The activities of the SEZ are regulated by the Constitution of the Republic of Kazakhstan, the Law of the Republic of Kazakhstan dated April 3, 2019 "On Special Economic and Industrial Zones", this Regulation and other regulatory legal acts of the Republic of Kazakhstan.
Tariff cost:
- Technical water supply m3 56,76 tenge;
- Heat supply Gcal 8 242,45 tenge;
- Power supply kW 27,56 tenge.
- Household drinking water m3 418.32 tenge.
Read more: www.sezpv.com
Created: December 19, 2017
Area: 3475.9 hectares, located in the Atyrau region.
Purposes of creation:
- development and implementation of breakthrough investment projects for the creation and development of world-class petrochemical industries for the deep processing of hydrocarbon raw materials and the production of wide competitive petrochemical products with high added value;
- attracting investments in the construction and integrated development of petrochemical industries on the basis of public-private partnership mechanisms;
- construction of new interconnected, highly efficient and innovative petrochemical industries;
- implementation of the integration of Kazakhstani petrochemical products into the global system of production and marketing, the creation of innovative, competitive domestic petrochemical products in accordance with international standards (ISO);
- development and implementation of research and scientific and technical innovation projects for the creation and improvement of petrochemical industries and technologies for cleaning, deep processing of hydrocarbon raw materials;
- training and retraining of specialists for petrochemical industries in accordance with international standards.
Tariff cost:
- Water supply cubic meters 333.334 tenge;
- Heat supply Gcal 19.5915 tenge;
- Power supply kW 19.152 tenge;
- Sewerage cubic meters / hour 169.064 tenge.
More details: www.nipt.kz
Created: January 1, 2003
Area: 2130 hectares, located on the territory of the commercial sea port, as well as on part of the territory within the administrative-territorial boundaries of the city of Aktau and the Munailinsky district of the Mangystau region. SEZ is a port special economic zone.
Purpose of creation:
- accelerated development of the region to activate the entry of the economy of the republic into the system of world economic relations;
- creation of highly efficient, including high-tech and competitive industries;
- mastering the production of new types of products, attracting investments, improving the legal norms of market relations;
- introduction of modern methods of management and management, as well as solving social problems.
Tariff cost:
- Water supply m3 206.43 tenge/1000 m3 (without VAT);
- Gas supply m3 19,121.03 tenge/m3 (excluding VAT);
- Electricity supply kW 17.15 tenge (excluding VAT);
- Sewerage (water disposal) m3 55.82 tenge (excluding VAT).
More: www.sez.kz
Created: October 1, 2003
Area: 163.02 hectares, located on the territory of the Alatau village of the Medeu district of the city of Almaty and adjacent lands of the Almaty region.
The purpose of establishing the technological development of the following areas:
- information and communication technologies;
- technologies in the field of telecommunications and communications;
- electronics and instrumentation; renewable energy sources, resource saving and efficient nature management;
- technologies in the field of creation and application of materials for various purposes; technologies in the field of production, transportation and processing of oil and gas;
- activation of the entry of the economy of the Republic of Kazakhstan into the system of world economic relations;
- creating highly efficient, including high-tech and competitive industries, mastering the production of new types of products, attracting investments.
Tariff cost:
- Water supply m3 136.37 tenge;
- Sewerage m3 46.97 tenge;
- Heat supply m3 27,095.43 tenge;
- Power supply kW 15.9 tenge.
Read more: www.aitc.kz
Created: November 29, 2011
Area: 608.56 hectares, located on the territory of the Panfilov district of the Almaty region.
The SEZ is a special economic zone, the limits of which completely or partially coincide with sections of the customs border of the Eurasian Economic Union in accordance with the Customs Code of the Eurasian Economic Union.
Purpose of creation:
- development of cross-border trade and economic cooperation;
- development of export-oriented industries;
- activation of the business and investment environment;
- development of transport infrastructure, tourism and cultural interaction;
- solution of socio-economic issues of the Almaty region, on the territory of which the SEZ is located.
Tariff cost:
- Water supply m3 140 tenge (excluding VAT);
- Heat supply Gcal;
- Electricity supply kW 24.33 tenge (with VAT);
- Sewerage m3 68.55 tenge (excluding VAT).
More details: www.sezkhorgos.kz
Created: July 1, 2005
Area: 200 hectares, located on the territory of the Sairam district of Shymkent.
Purpose of creation:
- accelerated development of the region to enhance the entry of the republic's economy into the system of world economic relations, the creation of highly efficient, including high-tech and competitive industries, the development of the production of new types of products, attracting investments, improving the legal norms of market relations, introducing modern methods of management and management, as well as solutions social problems;
- development of enterprises of cotton processing industry, textile and clothing industry of the Republic of Kazakhstan;
- development of the textile industry; attracting manufacturers of world brands for the production of textile products;
- creating high-tech industries, improving the quality and expanding the range of textile products;
- development of the chemical and petrochemical industries.
Tariff cost:
- Water supply cubic meters 40.38 tenge (including VAT);
- Electricity supply kW 14.02 tenge (with VAT);
- Sewerage cubic meters/hour 153.24 tenge (VAT included);
- Gas supply cubic meters per hour 35.8 tenge (including VAT).
Read more: www.kazsez.com
The territory of the TURAN SEZ is 3,987.39 hectares and is divided into 6 subzones:
- Historical center - 861.75 hectares;
- Administrative and business center - 1,578.64 hectares;
- Industrial zones - 365 hectares (Orangai village), 35 hectares (Kentau city) and 180 hectares (Turkestan city);
- Airport - 967 hectares.
- land tax;
- property tax;
- customs duties on imports;
- corporate income tax;
- VAT on imported raw materials.
Currently, the investment portfolio of the TURAN SEZ consists of 129 projects with a total value of 530.085 billion tenge, of which 95 projects worth 353.87 billion tenge are being implemented.
Capacity (365 ha):
Electricity supply - 50 MW;
Gas supply - 5000 m3 / h;
Water supply - 1200 m3 / day;
Sewage - 1200 m3 / day;
Railway - 3.9 km. Highway - 4 km.
* infrastructure construction is underway, tariffs have not yet been approved
Capacity (35 ha):
Electricity supply - 6 MW;
Water supply - 3238 m3/day;
Sewage - 1900 m3/day;
Railway - 2.9 km. Highway - 4.5 km.
Tariff cost (35 ha):
Rent of production premises: from 300 to 400 tenge/m²;
Rent of empty land: from 70 to 100 tenge/m²;
Electricity supply - 27.664 tenge/kW;
Water supply - 131.27 tenge/m³;
Water disposal - 88.38 tenge/m³.
Exchange rates of the National Bank of the Republic of Kazakhstan
Capacity (180 ha):
Electricity supply - 5+25 MW;
Gas supply - 3800 m3/h;
Drinking water - 70 m3/day;
Technical water - 570 m3/h;
Sewage - 300 m3/hour;
Railway track - 1.4 km.
Tariff costs (180 ha):
Electricity supply, kW - 25 tenge (one of the most favorable in the country);
Drinking water, m3 - 95.29 tenge;
Gas supply, m3/h - 40, 75 tenge.
More details: https://sez-turkistan.kz/
