Company formation in the AIFC
Open your company in the Astana International Financial Centre
The AIFC is a separate jurisdiction inside Kazakhstan built on English common law, with its own independent court, its own regulator (AFSA) and English as the working language. Tau Invest Solutions structures, registers and launches your AIFC entity — and keeps it compliant afterwards.
What the AIFC is
A common-law jurisdiction in the heart of Eurasia
Established by Constitutional Statute in 2015 and located in Astana, the AIFC operates its own legal framework, modelled on the law of England and Wales, which takes precedence over national civil law for its participants.
English common law
AIFC Acts are modelled on English and Welsh law and govern participants' corporate and commercial relations.
Independent court and arbitration
The AIFC Court, staffed by judges from common-law jurisdictions, and the International Arbitration Centre sit outside Kazakhstan's ordinary judicial system.
One integrated regulator
AFSA registers companies and licenses regulated financial, market, ancillary and FinTech Lab activities in one place.
English-language administration
Acts, registers, filings and proceedings are in English — no translation layer between you and the authority.
Legal forms
Choosing the right vehicle
AFSA registers several forms. For most foreign investors the Private Company is the standard entry vehicle; other forms serve funds, branches and family wealth.
Private Company (Ltd)
Limited by shares, at least one shareholder (individual or corporate) and at least one director who must be a natural person. No minimum share capital.
Holding, trading, consulting, IT and fintech; prerequisite for most AFSA licences.
Public Company
May offer shares publicly and list on the Astana International Exchange (AIX).
Larger enterprises and listing candidates.
Limited Liability Partnership
Partnership structure with limited liability for its partners.
Joint ventures and professional practices.
Recognised Company (branch)
Registration of an existing foreign company or partnership as a branch, without creating a new legal entity.
Foreign groups that want AIFC presence under an existing company.
Special Purpose Company / Investment Company
Vehicles for securitisation, fund and holding structures.
Investment funds, structured finance.
Foundation
Asset-holding vehicle designed for wealth management and succession.
Family offices, succession planning.
Tax regime
Exemptions guaranteed until 2066
Article 6 of the Constitutional Statute sets the AIFC tax regime. Participants remain Kazakhstan tax residents — this is a preferential regime, not an offshore.
- ◆0% corporate income tax on income from the approved list of financial services
- ◆0% VAT on those same qualifying services
- ◆Exemption on dividends and on capital gains from shares in AIFC participant companies
- ◆Exemption on capital gains, interest and dividends on securities listed on AIX
- ◆Exemption from corporate income tax and VAT on the investment profit of investment funds
- ◆Exemption from individual income tax for foreign employees of participants
- ◆Exemption on income sourced outside Kazakhstan and on controlled foreign company income
Since 2022 exemptions are not automatic on registration: participants must demonstrate substantial presence — real staff, costs and management in the Centre — under the AIFC substance rules. We structure the company so that the substance test is met from day one.
Process
From decision to Certificate of Incorporation
Registration runs through AFSA, online via the digital portal or on paper. We act under power of attorney and handle every step.
- 01
Structure and route
We choose between a new entity, a branch of your existing company or redomiciliation, and confirm the legal form and ownership structure.
- 02
Activity classification
We determine whether your activity is non-regulated or requires an AFSA licence — regulated, market, ancillary or FinTech Lab activities need authorisation.
- 03
Name, officers and beneficiaries
Company name clearance, appointment of director(s) and shareholders, disclosure of ultimate beneficial owners.
- 04
Registered office in the AIFC
A physical address inside the Centre is mandatory before registration. We arrange office or serviced-desk solutions.
- 05
Documents and application
Articles of Association, incorporation resolutions, UBO forms, passports and corporate documents of the parent, filed through the AIFC portal with KYC verification.
- 06
Fee payment and incorporation
Government fee paid, application reviewed by the Registrar of Companies, Certificate of Incorporation issued.
- 07
Launch and compliance
Business identification number, bank account opening, tax registration, visas for staff, and the annual filing calendar.
Key requirements
Registered office
A physical address inside the AIFC, in place before registration.
Share capital
No minimum share capital for a Private Company; prudential capital applies to licensed financial firms.
Governance
At least one shareholder and one director, who must be a natural person.
Beneficial ownership
Mandatory disclosure of ultimate beneficial owners to the Registrar.
Annual accounts
Filed within six months of the financial year end; audit required above the turnover thresholds set by AFSA.
Annual confirmation
Annual confirmation statement, and an annual return for public companies and larger private companies.
Visas, staff and families
The AIFC operates its own visa and foreign-labour regime, served by the AIFC Expat Centre as a single window.
- ◆Visa-free entry for foreign employees of AIFC companies and their family members
- ◆Employment, investor and business visas, residence and temporary residence permits
- ◆Individual identification number, tax registration and digital signature
- ◆Relocation support: housing, international schools, medical providers, driving licences
- ◆Individual income tax exemption for foreign employees of participants
Typical use cases
Holding company
A group holding vehicle benefiting from dividend and capital-gains exemptions on participant shares.
Regional trading company
A contracting and trading hub for Central Asia, the EAEU, China and the Middle East.
IT and fintech
FinTech Lab sandbox access and the required route for licensed digital-asset business.
Investment funds
Fund and SPC structures with exemption on investment profit and access to AIX.
Professional services
Consulting, legal and audit firms serving the Centre as ancillary service providers.
Family office
Foundations for asset holding, wealth management and succession planning.
AIFC or a special economic zone?
They solve different problems. We advise on both and frequently combine them: an AIFC holding company above an SEZ production entity.
| AIFC | Special economic zone | |
|---|---|---|
| Governing law | English common law, own court and arbitration | Kazakhstan law and ordinary courts |
| Regulator | AFSA, integrated and English-speaking | Zone administration under national bodies |
| Best suited to | Finance, fintech, holding, funds, professional services | Manufacturing, logistics, agribusiness, industrial parks |
| Incentive horizon | Guaranteed to 1 January 2066 | Zones created for up to 25 years |
| Physical requirement | Registered office in the Centre | Construction and operations on the zone's territory |
Our role
What Tau Invest Solutions does for you
Structuring
Choice of legal form, ownership chain and tax position, coordinated with your group structure abroad.
Registration
Full document preparation and filing with AFSA under power of attorney, in English.
Office and substance
Registered office in the Centre, staffing and the economic-substance file supporting your exemptions.
Banking and tax
Account opening, business identification number, tax registration and reporting set-up.
Licensing
Support on AFSA authorisation where the activity is regulated or fintech.
Ongoing compliance
Annual accounts, confirmation statements, corporate secretarial work and visa renewals.
Planning an AIFC company?
Tell us your activity, ownership and plans in Kazakhstan. We will come back with the recommended structure, the full cost and the timeline.
Request a consultation →