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).

Yes: in Armenia (a sole trader end to end under a power of attorney, if you work online), Georgia and a number of UAE free zones. An Armenian LLC's account is opened when the director visits Yerevan. Without the trip, it is opened through the company's account at a bank in another country, other than Russia or Belarus. Kazakhstan and a UAE Mainland licence need you there in person at least for the key steps.

Georgia — a sole trader with small business status pays 1% on turnover up to GEL 500,000 (≈$188k) a year. Armenia on turnover tax — 1% for activities on the government's high-tech list, 10% for other services. The UAE — 0% personal income tax and 9% corporate tax above the AED 375,000 threshold.

A sole trader is simpler and cheaper to run, and suits one person selling services. An LLC is what you need with several founders, with employees on the payroll, and when you want to keep personal assets out of reach.