- country
- Kazakhstan
- incentives
- Operates as a government-approved special economic zone for IT. Participant tax incentives (generally 10 years): 0% corporate income tax (CIT); 0% VAT on imports, domestic purchases and sales of own goods/services; 0% individual income tax on employee income; 0% social tax on foreign employees' income. Non-resident dividends/share-value growth taxed at 5% if held under 3 years, 0% if over 3 years; royalties/consulting income exemptions limited to 5 years. Plus simplified visa and employment modes. Eligibility: legal entity with no branches (representative offices allowed), not majority state-owned, not a subsoil user or excisable-goods payer, deriving income exclusively from priority ICT activities; granted on inclusion in the Technopark Members List.
- zone type
- sez