Kazakhstan welcomes foreign entrepreneurs with attractive tax benefits and access to regional markets — but legal business ownership comes with important migration rules. From visas and residence permits to work authorizations, the requirements vary depending on your role and citizenship. Here's what founders, directors, and employees need to know to stay compliant and avoid legal risks.
Meruyet Zhunubayeva, Managing Partner at Astrea KZ, an expert in international taxation and corporate law,
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Opening a business in Kazakhstan is becoming increasingly attractive to foreign investors. The country offers favorable tax regimes, access to the EAEU and Central Asian markets, and liberal corporate laws. However, once a limited liability partnership — LLP or ТОО, is registered, a key question arises: under what conditions can foreign nationals reside and work in Kazakhstan? The answer depends on their role in the business and their citizenship.
Foreign founders: what status is required
A foreign individual can be the founder of a company in Kazakhstan, but prior to registering the company, certain migration requirements must be fulfilled:
— citizens of EAEU countries: Russia, Belarus, Kyrgyzstan, Armenia, must obtain a temporary residence permit — TRP, under the status of a business immigrant. This provides the right to legally reside in Kazakhstan and engage in entrepreneurial activities.
— citizens of other countries must obtain a C5 visa, issued for the purpose of establishing a business. Once granted, the individual can proceed to apply for a TRP and, if needed, a permanent residence permit.
Important: The visa or TRP must be obtained before the company is registered. Failure to do so may result in the registration being deemed invalid.
Foreign general director
If a foreign national is appointed as the director of an LLP, the following must be considered:
Migration status:
— EAEU citizens must obtain a TRP for employment purposes.
— citizens of other countries must obtain a C3 long-term work visa, which allows them to be lawfully employed in Kazakhstan.
Foreign labor hiring permit — FLHP:
As a general rule, the company must obtain an FLHP to employ a foreign worker. However, a permit is not required if at least one of the following conditions is met:
— the LLP is 100% foreign-owned;
— the director is a citizen of a country that has a bilateral agreement with Kazakhstan allowing employment without an FLHP, e.g., Russia.
Foreign employees
Migration status:
— EAEU citizens must obtain a TRP for employment
— other foreign nationals must apply for a C3 work visa
— remote workers who do not physically stay in Kazakhstan do not require a visa or TRP.
Foreign labor hiring permit:
Generally, an Foreign labor hiring permit must be obtained by the employer based on a government quota. Exemptions:
— the company is 100% foreign-owned, and the employee falls under the first category of the national job classification, e.g., deputy director, department head, etc.
— the employee is a citizen of a country with a bilateral labor agreement, e.g., Russian citizens can be employed without an FLHP
— the employee works remotely and is not physically present in Kazakhstan.
Risks of non-compliance
Failure to comply with the established legal requirements and prevailing practice may lead to serious consequences, including:
— forced liquidation of the company
— VAT deregistration
— administrative fines for violation of migration laws
— ban on hiring foreign nationals in the future.
Each case requires an individual approach — just like in medicine, the same diagnosis doesn’t always lead to the same treatment. At Astrea KZ, we provide expert legal support on migration and corporate law, helping foreign entrepreneurs legally establish and operate their business in Kazakhstan. Our team assists with:
— developing the optimal legal and migration strategy
— obtaining the required visa or residence permit
— minimizing legal risks when hiring foreign personnel.
Contact our legal team if you are planning to open a business in Kazakhstan with foreign participation — we’ll help you do it transparently and in full compliance with the law.