Kz Company Formation

---
name: kz-company-formation
description: "Source-cited draft: company formation & entity choice for Kazakhstan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/kz-company-formation"
  jurisdiction: "KZ"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Kazakhstan Company Formation & Entity Choice

## Company formation and entity types (2025)

- **Limited Liability Partnership (TOO / LLP)** — Most common form; functions like an LLC; one or more participants of any nationality; liability limited to contributions  _(Law on Limited and Additional Liability Partnerships (https://chandrawatpartners.com/how-to-incorporate-an-llc-too-llp-in-kazakhstan-key-insights-practical-overview/))_
- **Joint Stock Company (AO / JSC)** — Used for larger enterprises raising capital; subject to securities regulation and higher minimum capital  _(Law on Joint Stock Companies (https://www.bakermckenzie.com/-/media/files/insight/guides/2025/doing-business-in-kazakhstan-2025.pdf))_
- **Branch / representative office** — A foreign company may register a branch or representative office instead of a subsidiary; a branch can carry on commercial activity, a representative office cannot  _(Law on State Registration of Legal Entities (https://www.dentons.com/en/services-and-solutions/global-tax-guide-to-doing-business-in/kazakhstan))_
- **Individual entrepreneur (IP)** — Sole-proprietor registration available to individuals, often using simplified/special tax regimes  _(Entrepreneurial Code of the Republic of Kazakhstan (https://www.commenda.io/kazakhstan/business-setup))_
- **Minimum charter capital — small-business LLP** — KZT 0 (no minimum) for LLPs classified as small business entities KZT  _(Law on Limited and Additional Liability Partnerships (https://chandrawatpartners.com/how-to-incorporate-an-llc-too-llp-in-kazakhstan-key-insights-practical-overview/))_
- **Minimum charter capital — medium/large LLP** — At least 100 MCI (100 x KZT 3,932 = KZT 393,200 in 2025) (approx — confirm) KZT  _(Law on Limited and Additional Liability Partnerships (https://chandrawatpartners.com/how-to-incorporate-an-llc-too-llp-in-kazakhstan-key-insights-practical-overview/))_
- **Charter capital contribution deadline** — Charter capital must be contributed within one year of state registration  _(Law on Limited and Additional Liability Partnerships (https://chandrawatpartners.com/how-to-incorporate-an-llc-too-llp-in-kazakhstan-key-insights-practical-overview/))_
- **Registration authority** — Ministry of Justice (state registration of legal entities), issuing a Business Identification Number (BIN)  _(Law on State Registration of Legal Entities (https://secure-immigration.kz/en/company-registration-kazakhstan-guide-2025/))_
- **Core incorporation documents** — Charter (and a foundation agreement where there is more than one founder); for foreign founders, legalized/apostilled and notarized translated corporate documents  _(Law on State Registration of Legal Entities (https://chandrawatpartners.com/how-to-incorporate-an-llc-too-llp-in-kazakhstan-key-insights-practical-overview/))_
- **Incorporation timeline** — Small-business LLP registration is often completed within 1-3 business days once documents are in order (approx — confirm)  _(Law on State Registration of Legal Entities (https://leinonen.eu/kaz/news/establishing-a-llc-too-in-kazakhstan/))_
- **Core annual compliance** — Annual CIT return by 31 March, periodic VAT returns (if registered), monthly payroll-tax reporting and statutory accounting records  _(Tax Code of the Republic of Kazakhstan (https://taxsummaries.pwc.com/kazakhstan/corporate/tax-administration))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `kz-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/kz-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.