Investment Preferences

Types of investment preferences

Incentives for projects (including priority investment projects):
Exemption from customs duties:
– On import of technological equipment and complexes, it ries to a period not exceeding five years;
– On import of spare parts for technological equip – ment for up to five years, depending on the volume of investments in fixed – assets;
– On import of raw materials and ( or) materials for five years.

State in -kind grants:
Property that is owned by the Republic of Kazakhstan, passed for temporary free use or provided on the right of temporary gratuitous land, followed by free transfer of the ownership or use of land.
Maximum size of state in-kind grant is not more than 30% of the total investment in fixed assets.

Incentives for priority investments projects

Tax preferences
Reduction of the calculated amount of corporate income tax by 100 percent, 10 years.
Application of coefficient 0 to the rates of the land tax, 10 years.
Calculation of property tax at the rate of 0 percent to the tax base, 8 years.

Investment subsidies
Refund up to 30 per cent of the actual costs of construction and installation works and purchase of the equipment.

The order and conditions of providing investment preferences

1. Investment preferences are provided for the implementation of the investment project on the activities included in the list of priority activities approved by the Government Decree of January 14, 2016 № 13 “On some issues of implementation of the state support of investments.”

2. Investment preferences are provided: – To the legal entities of the Republic of Kazakhstan with the investment project.
– To the newly established legal entity of the Republic of Kazakhstan with the investment priority projects.

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