Investment Tax Residency Programme

A unique programme for non-residents looking for tax optimisation and investment options

The AIFC Investment Tax Residency Programme allows foreign citizens (and stateless persons) to invest and obtain a long-term investment visa to Kazakhstan or a temporary residence permit, as well as tax residency on simplified terms.
Benefits of the programme
• Exemption from taxation of investor’s foreign income and investment income under the Programme
• Long-term visa/temporary residence permit (up to 5 years) for the investor and his/her family members
• Highly liquid investment instruments
• ‘90-day rule’ in Kazakhstan for obtaining a tax residency certificate
• Unlimited entry and the opportunity to live, work and study in Kazakhstan

Benefits & Partners has officially received the status of an authorised agent under the Investment and Tax Programme.
The programme does not work directly with investors. All interaction is through an authorised agent only.
Some articles of the Law of the Republic of Kazakhstan dated 7 December 2015 No. 438-V ‘On the Astana International Financial Centre’
Article 6: Tax regime in the territory of the Centre
7. Individuals and legal entities until 1 January 2066 shall be exempt from individual and corporate income tax on income:
…
5) from sources outside the Republic of Kazakhstan, if individuals are investment residents of the Centre and are recognised as residents of the Republic of Kazakhstan for the purposes of the Tax Code.
Article 7: Visa regime for foreigners and stateless persons
2. Foreigners and stateless persons who are employees of the participants or bodies of the Centre, investment residents of the Centre and their family members shall receive an entry visa valid for up to five years.