Open a Subsidiary in Kazakhstan

Foreign investors can open a subsidiary in Kazakhstan provided that they plan to expand their business operations in this country. The subsidiary refers to a separate legal entity incorporated by a parent company following the rules and laws of the country of incorporation. Our team of specialists provides full assistance during the registration of the subsidiary.

Our services on company formation in Kazakhstan include preparing the registration file, addressing to each competent institution, obtaining permits and licenses as per the industry of interest, securing a registered address and many more.

What are the most suitable business forms for a subsidiary in 2026?

As presented above, a subsidiary simply refers to a legal entity incorporated by another company. The main characteristic of the subsidiary is that it operates as a distinctive, separate entity, that has its own legal personality, while the parent company acts as the majority shareholder of the subsidiary.

Thus, those who want to open a subsidiary in Kazakhstan can select one of the business forms that have separate legal personality. In this sense, the most popular options investors have are:

1. the limited liability partnership (LLP), which has similar traits as the limited liability company (this entity is not regulated under the Kazakh law, and the LLP substitutes its characteristics);
2. the joint stock company.

The decision should be based on the size of the company, the available capital that businessmen want to invest in the company set up in Kazakhstan (the joint stock company is ideally suited for large businesses whose shares can be listed on the stock exchange).

Our consultants can help you set up a company in Kazakhstan under one of the 2 business forms listed above and can present their characteristics, benefits and obligations, as well as the tax rules applicable in each case.

What is the main advantage of a subsidiary?

It is recommended to open a company in Kazakhstan as a subsidiary because the latter is registered as a business form with its own legal personality, different than the one of the founders (in this case, the parent company). This way, the parent company enjoys limited liability on the debts incurred by the subsidiary registered here.

What are the main registration steps in 2026?

The process for company incorporation in Kazakhstan follows the standard registration rules available for any of the legal entities regulated by the local law. After gathering the necessary paperwork, investors must go through the following steps:

1. register the business form online or in person;
2. for online registration, businessmen must follow the procedure stipulated by the online platform of the Government of Kazakhstan;
3. for in person registration, they need to address the Public Service Centers;
4. it is also required to obtain a digital signature;
5. tax registration procedures must also be completed;
6. a local commercial bank must be contacted in order to open a corporate bank account.

Along these, the process of company registration in Kazakhstan entails that the investors will find a suitable trade name that is unique at a national level. They also need to have a registered address for the subsidiary, pay the registration fees and obtain a Business Identification Number (BIN). Of course, our team can assist during all these mandatory registration requirements.

Taxation updates for 2026

A subsidiary is a legal entity that is liable to taxation in Kazakhstan, just like any other company developing commercial activities. This entity is required to pay the corporate income tax, the VAT, employment taxes and other types of taxes. Please mind that, as of 1st of January 2026, the VAT was modified. The standard VAT rate was increased to 16%. A special categories of services and products (medical services and pharmaceuticals) will benefit in 2026 of a reduced VAT rate of only 5%.

Other tax rules apply in 2026 in accordance with the stipulations of the New Tax Code, and our consultants can provide in-depth information on all the regulations that can apply to a subsidiary.

What is the data on subsidiaries in Kazakhstan?

According to the latest information (as of 1st of June 2025) presented by the Bureau of National Statistics, the following are available:

• there are a total of 30,393 subsidiaries and branches registered in Kazakhstan;
• out of these, 21,964 represent active companies;
• the largest number can be observed in the city of Almaty (12,8%) and Astana (11,6%);
• concerning the sector of operations, it is observed that the largest number of subsidiaries and branches of foreign companies activate in the provision of services (41,4%);
• those who want to open a subsidiary in Kazakhstan must know that the number of entities with foreign ownership increased on a year-to-year basis by 5,4%.

We invite you to contact our consultants in company formation in Kazakhstan for further information on the registration of a subsidiary in this country.