- Corporate income tax exemption
- Property tax exemption
- Exemption from land tax
- Value added tax exemption
- Exemption from land use fees
- Exemption from customs duties on goods, raw materials and equipment imported into the territory of the FEZ
- Refund of value added tax generated during the construction of buildings and structures
- Exemption from value-added tax on goods, works and services sold in the territory of the special economic zone.
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Features of SEZ
- Registration as a taxpayer in the territory of the FEZ
- Register as a member of the SEZ
- Lack of structural divisions outside the FEZ
- Implementation of priority activities
- Subsurface users
- Organizations that produce excisable goods, with the exception of organizations that produce, assemble (complete) excisable goods provided for in subparagraph 6) of Article 462 of the Code of the Republic of Kazakhstan “On Taxes and Other Mandatory Payments to the Budget” (Tax Code)
- Organizations and individual entrepreneurs applying special tax regimes
- Organizations that apply (have applied) investment tax preferences-under contracts concluded with the authorized investment authority before January 1, 2009
- Organizations that implement (have implemented) investment priority project and investment strategic project in accordance with the legislation of the Republic of Kazakhstan on investments
- Organizations operating in the field of gambling business
- Individuals and legal entities that are not residents of the Republic of Kazakhstan