Kazakhstan: 0% IT Export Tax to Boost Tech GDP to 10% by 2030
Alexander Shlimakov specializes in Salesforce, Tableau, Mulesoft, and Slack consulting for enterprise clients across the CIS region. With a proven track record in technical sales leadership and a results-oriented approach, he focuses on the financial services, high-tech, and pharma/CPG segments. Known for his out-of-the-box thinking and strong presentation skills, he brings extensive experience in solution sales and business development.
Kazakhstan launches 0% corporate tax on IT exports for a decade, aiming for 10% tech GDP by 2030. Learn about the incentives.
Kazakhstan has launched a landmark 0% IT export tax regime, a decade-long fiscal experiment designed to boost its tech sector's share of GDP from 2-3% to 10% by 2030. Taking effect in January 2026, the policy has already attracted over 200 qualified firms. Export revenues are climbing as a result, while the flagship innovation park, Astana Hub, now supports 2,000 resident companies. With its first tech unicorn already established, the nation is on a mission to triple export earnings and cultivate a sustainable, high-growth tech ecosystem.
What is Kazakhstan's 0% corporate-tax regime for IT exports?
Kazakhstan has implemented a strategic 0% corporate-tax regime for IT exports, effective from 2026 through 2036. The policy allows eligible Kazakh-registered companies to pay zero corporate tax on income from cross-border software, SaaS, gaming, AI, royalties, and IT services. This initiative is the cornerstone of a national strategy to elevate the tech sector's contribution to GDP to 10% by 2030.
What exactly is tax-free?
The regime grants a complete tax exemption on income from the cross-border sale of software, SaaS, games, and embedded AI developed in Kazakhstan. It also covers royalties from software licenses and revenue from exported IT services like cloud operations, data analytics, and research and development.
| Eligible income stream | Tax rate 2026-2036 | Conditions |
|---|---|---|
| Cross-border sale of software, SaaS, games, embedded AI | 0% | Must be produced by a Kazakh legal entity registered with the Ministry of Digital Development |
| Royalties from software licences | 0% | Same entity requirement; updates and bug fixes are explicitly excluded from royalty definition |
| Export of IT services (cloud ops, data analytics, R&D) | 0% | Invoice issued from Kazakhstan; foreign customer must not be a related party |
For domestic sales, the standard 20% corporate income tax remains, compelling companies to meticulously separate export and domestic revenue streams in their accounting. This has created new demand for specialized financial services.
Complementary 2026 tweaks that matter
- Astana Hub royalty & dividend exemption, a key incentive for venture investors, is extended to 2029, keeping exits tax-free for foreign shareholders.
- Withholding tax on loan interest is cut to 10% from 15%, making it more affordable for Kazakh start-ups to secure cross-border debt financing.
- Foreign digital giants like cloud marketplaces must now register locally and pay 16% VAT, creating a level-playing-field argument that local software firms leverage in investor pitches.
"The combination of zero export tax and VAT parity is the strongest signal we've seen since the early-days Dubai Internet City model," venture lawyers tell founders.
Early impact indicators
- IT exports reached US $1 billion in 2025, a 31% year-over-year increase, with a third of this revenue generated by firms now holding 0% tax status.
- Astana Hub's ecosystem revenue grew 20% to over US $1.5 billion, significantly outpacing the nation's 6.4% economic expansion.
- Kazakhstan's first tech unicorn, Higgsfield.ai, emerged in 2025, with its shareholders benefiting from a capital-gains tax exemption on sales to foreign buyers.
- Venture capital investment totaled US $145 million across 24 active funds, while the state-backed Qazaqstan Venture Group aims for a US $1 billion fund.
Where the growth ceiling sits
Achieving the 10% GDP target by 2030 requires adding an estimated US $18 - 20 billion in annual value, assuming 5% national GDP growth. This means export receipts must triple to approximately US $3 billion, and the domestic digital services market must grow at a 20% CAGR. Kazakhstan's strong public-sector digitization, ranked 24th in the UN e-Government Index with a top-10 spot for online services, provides a robust domestic market for local tech output.
"If we sustain 30% export growth, the 2030 maths works even without heroic domestic assumptions," government economists noted in a December 2025 briefing.
Practical take-aways for tech executives
- Rapid Onboarding: Registration for the 0% regime is completed online in 10 business days. Ongoing compliance requires a local bank account and audited IFRS statements.
- Intellectual Property Domicile: To qualify, software patents must be registered in Kazakhstan. Foreign subsidiaries that only rebill for development work performed in Kazakhstan are not eligible.
- Data Residency and Compliance: The 2026 code introduces stricter personal data rules. Cloud architectures must be designed for in-country encryption keys, a service now available from regional data centers.
Global tech companies are increasingly viewing Kazakhstan as a hub for accessing Russian-speaking markets. They are betting that the powerful combination of the tax shield and liberal visa policies can create a new "Silicon Steppe." The success of this ambitious experiment will ultimately hinge on scaling the local talent pipeline - including an initiative to upskill 50,000 civil servants in AI - to meet the industry's growing demand.