Astana International Financial Centre (AIFC) – Your Gateway to Central Asia’s Rising Financial Hub.
Central Asia is rapidly emerging as an attractive destination for international businesses seeking growth and diversification. In the wake of geopolitical tensions and shifting investment flows away from Russia, Kazakhstan has taken the lead as the region’s economic frontrunner.
According to the IMF, Kazakhstan’s GDP per capita has now surpassed Russia’s for the first time, reaching USD 14,770 in 2025, compared to Russia’s USD 14,260. Beyond its vast reserves of oil, gas, uranium, and minerals, this success reflects Kazakhstan’s determined effort to diversify its economy, attract foreign investment, and build stronger international partnerships.
At the heart of this transformation lies the Astana International Financial Centre (AIFC) — a modern platform designed to integrate Kazakhstan into global capital markets and establish a robust financial ecosystem for securities, insurance, banking, and Islamic finance.
Why AIFC?
The AIFC offers a unique combination of advantages that set it apart as a leading financial hub:
- A special legal regime grounded in English common law
- An independent court and arbitration centre applying international best practices
- 50 years of tax preferences (valid until 2066)
- Simplified visa and labour regimes for foreign professionals
- English as an official language of business
These features make the AIFC one of the most business-friendly jurisdictions in the region, providing a secure and transparent environment for investors.
Key Tax Advantages of the AIFC
- Corporate Income Tax (CIT) Exemptions
- 0% CIT on income from specified financial services, including Islamic banking, re/insurance, asset management, brokerage, and underwriting.
- 0% CIT on income from legal, audit, accounting, and consulting services provided to AIFC participants or governing bodies.
- Value-Added Tax (VAT) Exemptions
- Exemption from VAT on financial services that qualify for CIT relief.
- Property and Land Tax Exemptions
- Full exemption from property and land tax for AIFC participants operating within the zone.
- Dividend and Capital Gains Exemptions
- No tax on dividends and capital gains from the sale of securities listed on the Astana International Exchange (AIX) or shares in AIFC-registered entities (valid until 2066).
- Personal Income Tax (PIT) Relief for Foreign Staff
- Foreign employees of AIFC participants enjoy PIT exemption on income earned from AIFC-based activities.
- OECD-Aligned Regime
- The AIFC’s preferential tax framework is fully aligned with OECD BEPS standards, supported by substantial presence requirements ensuring genuine economic activity.
How We Can Help
Expanding into a new market requires more than understanding the incentives on paper. At our firm, we provide:
- Tailored legal and tax advice on AIFC participation and structuring
- Guidance on registration, licensing, and compliance with Substantial Presence rules
- Support for investment planning, including capital market access via AIX
- Strategic counsel on broader Kazakh tax incentives and cross-border considerations
With our deep expertise in Kazakhstan and international investment law, we help you navigate opportunities at the AIFC with confidence.
Thinking about expanding into Kazakhstan?
We would be delighted to guide you through every step — from evaluating the AIFC’s tax advantages to structuring your operations for long-term success.
Contact us today to explore how your business can benefit from Kazakhstan’s most dynamic financial platform.
