Guide to Astana Hub Requirements and Tax Benefits
Astana Hub is a special support regime for IT companies in Kazakhstan that provides significant tax incentives and other advantages for participating members. However, obtaining and maintaining this status requires compliance with a number of strict requirements related to the nature of business activities, income structure, and proper documentation of the business model.
In practice, these benefits are only available to companies that are genuinely engaged in ICT activities and can substantiate this both through their business plan and actual financial and operational performance. Particular importance is placed on compliance with priority ICT activities, as well as adherence to the 90/10 income rule, which becomes fully effective in 2026.
This material serves as a practical guide outlining the key requirements of Astana Hub, participation conditions, restrictions, tax benefits, and the main compliance risks for companies.
For a more detailed understanding of all requirements and practical considerations, you can download the full file below.