LLP in Kazakhstan

A new Tax Code has applied in Kazakhstan since 1 January 2026, and the rules of the simplified regime have changed noticeably. The rate is now 4% of turnover (in some regions local authorities reduce it to 2–3%), and the annual income limit is 600,000 MCI, which is about KZT 2.6 billion a year. Note that this is an annual limit, not a half-yearly one as before, although reporting is still due every six months. From 2026 businesses on the simplified regime pay no VAT at all and cannot register for VAT even with a large turnover (imports of goods and services from foreign suppliers aside). If an LLP does not fit the limit or does not apply the simplified regime, the general regime applies: 20% corporate income tax plus VAT (not 10%, as older materials stated — 10% applies only to income from a company's own agricultural produce).

Да: в Армении (ИП и ООО под ключ по доверенности), Грузии и ряде фризон ОАЭ. В Казахстане и для Mainland ОАЭ нужно физическое присутствие хотя бы на ключевых этапах.

В Грузии — ИП со статусом малого бизнеса платит 1% с оборота до 500 000 GEL (≈$188k) в год. В Армении на оборотном налоге — 1% с IT-сертификатом, 5% для обычных услуг. В ОАЭ — 0% подоходного и 9% корпоративного с порогом 375 000 AED.

ИП проще и дешевле в обслуживании, подходит для одного человека и услуг. ООО нужно при работе с несколькими учредителями, найме сотрудников и желании защитить личные активы.