AIFC Regulations on AIFC Investment Tax Residency Programme (AIFC Regulations No. 42 of 2022, September 14, 2022)

AIFC Regulations No. 42 of 2022 on the Investment Tax Residency Programme (28 pp.): eligibility (foreign national, 18+, no Kazakh tax residence or terminated citizenship in the last 20 years), application documents (bank statement within 30 days covering 3 months), due diligence, USD 60,000 minimum in one of three instrument types, Investment Resident Certificate up to 5 years, preservation, replacement (10 business days' notice), top-up and monitoring, pre-existing and earlier investments, early exit and termination, investor visa and temporary residence (family visas no longer than the investor's), tax residency and tax regime (benefits only if the tax-residence certificate fee is paid; Kazakh-source income taxed normally; family members taxed normally), interaction with state bodies, payments, definitions (family: spouse 18+, children under 18) and forms. Earlier pass: minimum investment, certificate term, launch event. This pass added 8 rules (age 18; 20-year tax-residence and citizenship exclusions; 30-day and 3-month bank statement rules; 10-business-day replacement notice; spouse 18+, children under 18), with valid_to 2026-08-05. The tax provisions contain no rates or amounts (fees are left to the Tax Code); top-up deadlines are not set here.