Astana Hub: tax incentives for participants of the technopark
In Kazakhstan, several business support instruments operate through special regimes. In the traditional sense, these are Special Economic Zones (SEZs), which provide tax and customs incentives such as exemptions from corporate income tax, VAT on imports, customs duties, land tax, and property tax. SEZs are typically focused on manufacturing, logistics, and energy sectors. However, for the IT sector, the key instrument is Astana Hub - the largest international technopark for IT companies in Central Asia.
The main feature of Astana Hub is that its residents can benefit from tax incentives across the entire territory of Kazakhstan, not just within the technopark itself. This distinguishes it from traditional SEZs. In addition, the technopark offers not only tax benefits but also access to educational programs, accelerators, venture funding, and international partnerships.
Corporate tax incentives
Astana Hub residents receive a range of tax advantages, including:
- exemption from corporate income tax (20%) on income derived from IT activities;
- exemption from value-added tax (12%) on IT services and products sold;
- exemption from personal income tax (PIT) for foreign specialists employed by the company.
In practice, this allows IT companies to operate with an almost zero tax burden on their core activities. For exporters of digital services, this is especially beneficial, as settlements with foreign clients are also exempt from VAT.
Social contribution benefits
Another key advantage for Astana Hub residents is the exemption from social tax (9.5%) for foreign employees. This reduces the overall payroll burden significantly. Since salaries are the main expense in IT companies, the resulting savings are substantial. As a result, companies gain more flexibility in structuring compensation packages and can offer competitive salaries to developers and engineers.
What does this mean for IT companies?
- participation in Astana Hub provides an opportunity to optimize cost structure and increase business profitability;
- tax incentives allow companies to reallocate budgets toward product development, team growth, and scaling;
- the regime is particularly attractive for companies working in exports or planning international expansion;
- proper structuring of income and expenses is critical, as incentives apply only to qualified IT activities.
The REVERA team supports IT companies at all stages of interaction with Astana Hub and offers:
- analysis of whether your company qualifies for the Astana Hub regime and which benefits can be applied;
- assistance with registration as a technopark resident and preparation of the full documentation package;
- assessment of whether the company’s activities meet technopark requirements;
- structuring of corporate and tax frameworks to ensure correct and risk-free use of incentives;
- support for IT contracts, IP rights, export transactions, and monetization structures.
Astana Hub creates competitive conditions for IT businesses, and proper legal structuring allows companies to maximize benefits from the regime while avoiding mistakes in applying tax incentives.
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