Open a Branch in Kazakhstan

Foreign investors can open a branch in Kazakhstan with the assistance of our team, which can provide full company registration services for this type of establishment.

What is a branch?

The branch is a subdivision of the parent company abroad and that, from a legal point of view, the structure does not have separate legal personality. We also mention that the branch is set up for commercial purposes.

How can clients obtain legal representation for branch registration in Kazakhstan?

Investors who want to appoint legal representatives to complete the process of company incorporation in Kazakhstan on their behalf can do so through the power of attorney, the single document by which a third party can represent an individual or a company.

What is the content of the registration file?

In the list below, our team of specialists presents some of the basic paperwork foreign investors must prepare:

1. the application form;
2. the parent’s decision to open a branch in Kazakhstan;
3. the passport copies of the founders of the company (the parent company);
4. a document that attests that the branch office has a registered address in Kazakhstan;
5. proof of opening a bank account for the local branch, etc.

What are the ways to complete the registration procedure?

The incorporation formalities can be completed online, or in person, through the Public Service Centers.

What is the legislation applicable to branch offices in Kazakhstan in 2026?

When starting the process of company registration in Kazakhstan, our team of consultants will present the main rules of law, procedures and the main conditions investors must abide by. For the registration of a branch, the following rules of law will apply:

• the Civil Code of the Republic of Kazakhstan of December 27, 1994 (Article 43 – definition and legal status);
• Clause 5 of the same rule of law (regulating the persons who can be appointed as directors of branches);
• the Resolution No. 1041 of the Government of the Republic of Kazakhstan of November 24, 2023, Clause 16 (on the immigration conditions that must be met by foreign directors appointed in a branch);
• the Labor Code of the Republic of Kazakhstan of November 23, 2015, Article 113 (on employment and salary payment);
• the Tax Code of July 18, 2025, in force since January 1, 2026 – on corporate income tax obligations.

What types of entities can open a branch in Kazakhstan?

A branch office is generally set up for commercial purposes, by other commercial entities, which can be local or foreign. The branch can also be incorporated by:

1. political parties;
2. public associations;
3. religious associations;
4. non-private business entities.

Is it necessary to subscribe a minimum share capital?

No, the branch office can be incorporated without a minimum share capital.

How long does it take to register a branch?

The standard registration formalities can be completed in a period of minimum 1 business day when the applicant is a local business incorporating a branch, and around 5 business days in cases where the applicant is a foreign company.

Do I need to appoint a branch director?

Yes. Please mind that the director can be a local citizen or a foreigner. For the later case, investors must make sure that the have completed the immigration obligations for the said person, who must hold a proper visa type (a work visa – given that he/she will be an employee of the company).

What are the accounting obligations of a branch?

Once the process of company formation in Kazakhstan has been completed, investors will be required to conduct specific accounting formalities in accordance with the local accounting law and the International Financial Reporting Standards (IFRS).

What are the tax obligations of a branch office in 2026?

Those who will open a branch in Kazakhstan are required to pay taxes. Some of these are listed below:

• the corporate income tax (currently charged at a rate of 20%) – it must be noted that the tax is applied solely to the income obtained from the commercial activities carried out in this country;
• the company can also have VAT obligations;
• tax obligations will arise from employment;
• investors also need to pay the branch profits tax.

What is the result of the registration process?

After the file has been submitted, the registration authorities will review the application and after the analysis, two options will arise, as follows:

1. the registration is approved, in which case the applicants will be issued with an electronic certificate (reference) of the branch's accounting registration (paper registration certificates are no longer issued);
2. the registration is denied, situation in which the applicant will receive a written explanation as to why the decision was taken.

What can I do if my application for branch registration has been denied?

It is possible to appeal the decision. Our consultants can provide the necessary information on the procedures that must be initiated in this case.

We invite you to contact our consultants in company registration in Kazakhstan for more details on the tax obligations of a branch, as well as for information and legal assistance on any issue concerning the registration of this structure.