Kazakhstan
AI Agent Legal Status: partial · Autonomy: moderate
Legal Framework
Kazakhstan operates the Astana International Financial Centre (AIFC), a unique jurisdiction within Kazakhstan that uses English common law and has its own regulatory framework independent of Kazakh civil law. The AIFC has established digital asset exchange licensing and a fintech sandbox. Crypto mining is legalized and taxed at the national level. This dual-jurisdiction approach creates distinct opportunities for technology businesses.
Key Laws & Regulations
- ◆AIFC Constitutional Statute
- ◆AIFC Framework for Digital Asset Trading Facilities
- ◆Law on Informatization (digital governance)
Business Formation
Companies can register either under Kazakh law or within the AIFC jurisdiction. AIFC entities benefit from English common law, independent courts (staffed by international judges), and streamlined registration. Standard Kazakh entities register through the Ministry of Justice.
Tax Implications
Standard CIT rate of 20% under Kazakh law. AIFC-registered entities enjoy 0% CIT until 2066. Crypto mining is subject to a specific energy surcharge tax.
Opportunities
AIFC's 0% CIT and English common law create a compelling business environment. Legalized crypto mining with abundant energy resources. Gateway to Central Asian markets. Fintech sandbox for regulated experimentation.
Highlights
AIFC offers a remarkable 0% CIT rate until 2066 with English common law and independent courts. Legalized and regulated crypto mining. Dual-jurisdiction structure enables regulatory arbitrage.
Risks & Challenges
Political risks from authoritarian governance. AIFC's long-term independence from the broader political environment is untested. Infrastructure limitations outside Astana and Almaty. Regional geopolitical tensions.