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Branch or Representative Office of a Foreign Company in Kazakhstan
We help a foreign company start operating in Kazakhstan: choose between a branch, a representative office and a local LLP, prepare the parent company's documents, register the office and keep the books from the first month.
A branch of a foreign company in Kazakhstan sells on behalf of the parent company and pays tax in Kazakhstan; a representative office only represents the parent's interests. Neither is a separate legal entity: the office goes through accounting registration and receives a BIN, and the parent company is liable for its obligations. Registering a commercial company's branch takes 1 business day. Most of the time goes into documents abroad: the parent's resolution, the branch regulations, a power of attorney, an apostille or legalization, and translation.
The choice of form affects your taxes. A branch is treated as a permanent establishment and pays 20% corporate income tax plus 15% branch profit tax, up to 32% in total; a double tax treaty may lower the rate. A subsidiary LLP has its own liability and tax regime, and it can also join Astana Hub. That is why we model both options on your actual numbers before any documents are filed.
Who it is for
- Foreign companies from Russia, China and other countries that want to sell in Kazakhstan
- Companies from China and elsewhere that need an office or sales presence in the region
- Foreign companies that need an office for negotiations and finding clients, without their own sales
- Parent companies that need reporting on the Kazakhstan office in English
- Businesses still deciding between a branch and a subsidiary LLP
Requirements
- A resolution of the parent company to open the office, plus regulations for it
- An extract from the commercial register and proof of tax registration in the parent's home country
- An apostille or legalization of documents; for Russia and other CIS countries, notarization and translation are usually enough, and for China an apostille has applied since November 7, 2023
- A notarized translation into Kazakh and Russian
- A registered address in Kazakhstan with the owner's consent
- A power of attorney for the head of the office
What we do
- Compare a branch, a representative office and an LLP by taxes, liability and goals
- Give the parent company a document list and check the documents before they are certified
- Arrange the notarized translation in Kazakhstan
- Find a registered address in Astana or Almaty and file the application for accounting registration
- Help open a bank account and register currency contracts above $50,000
- Keep the books and file tax returns from the first month, and prepare English reports for the parent company
Key documents
- An extract from the parent company's commercial register
- Proof of tax registration in the parent's home country
- A resolution to open the branch or representative office
- Regulations of the office
- A power of attorney for the head of the office and their passport
- The premises owner's consent to the address
- Notarized translations of all foreign documents
How it works
- Briefthe parent's country, what the office will do, who will run it and whether you need a bank account
- Form and tax modelbranch, representative office or LLP; we check the double tax treaty
- Documents abroadthe parent company prepares the resolution, regulations and power of attorney and certifies them for Kazakhstan
- Address and registrationowner's consent, translation and application; review usually takes 1 business day
- Account and accountingbank, registration numbers for currency contracts, bookkeeping and reporting from the first month
Timeline
Registration itself usually takes about 1 business day once the parent company's documents are certified and translated; preparing those documents abroad takes most of the time.
Timelines are approximate: government agencies, consulates and banks set them.
What to watch out for
- If a representative office starts selling, the tax authority treats it as a permanent establishment with all of a branch's taxes
- The parent company is liable for the branch's debts, and a branch can't become an Astana Hub participant
- Since March 19, 2026, branches and representative offices of foreign non-financial companies are currency residents, so contract and repatriation rules apply to them too
- Mistakes in certifying documents abroad send the file back for corrections and take up the most time
- The head of the office doesn't need a work permit, but the visa and immigration status are handled separately
FAQ
How much does it cost?
Our service fee is on request. Government fees, translations, insurance and other mandatory costs are paid separately; we send the full estimate before you sign.
How do I open a branch of a foreign company in Kazakhstan?
Through accounting registration with the justice authorities. The parent company adopts a resolution, approves the branch regulations and issues a power of attorney to the branch head. The documents are certified and translated, then the application is filed with an address in Kazakhstan. The registration itself takes about 1 business day.
What is the difference between a branch and a representative office?
A branch carries out commercial activity on behalf of the parent company and pays tax as a permanent establishment. A representative office only represents and protects the parent's interests. It is enough for negotiations and finding clients, but it may not sell on its own behalf.
What taxes does a branch of a foreign company pay in Kazakhstan?
20% corporate income tax and 15% branch profit tax, up to 32% in total. A double tax treaty between Kazakhstan and the parent's country may lower the rate. Once its turnover passes the threshold, the branch also registers for VAT at 16%.
Should I choose a branch or a subsidiary LLP?
It depends on your goals. An LLP is a separate legal entity, liable with its own assets, and it can join Astana Hub. The parent company is liable for a branch's debts, but you don't have to create a new legal entity. We compare both options at the brief.
Does the head of a branch need a work permit?
No. The first heads of branches and representative offices are exempt from the foreign labor quota and the permit to hire foreign workers. Their visa and immigration status are arranged separately.
Do documents from my home country need an apostille?
It depends on the country. Documents from Russia and other CIS countries fall under the 1993 Minsk Convention, so notarization and translation are usually enough. Documents from China have been certified with an apostille since November 7, 2023, without consular legalization.
Do you guarantee the result?
No. Decisions are made by government agencies, consulates and banks. We are responsible for preparing and checking documents, filing and support, and we tell you about the risks upfront.
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We will check whether the program fits your citizenship, income and family, and send an estimate with the full list of costs.
