AIFC Regulations on AIFC Investment Tax Residency Programme (AIFC Regulations No. 57 of 2026, August 6, 2026)

AIFC Regulations No. 57 of 2026 on the Investment Tax Residency Programme (31 pp.): commencement and repeal of the 2022 Regulations, Programme Office and fees (non-refundable; amounts left to the Rules), eligibility (18+, no Kazakh tax residence or terminated citizenship in the last 20 years), application documents and agents, due diligence, minimums (USD 60,000 for AIFC funds/shares, AIX securities or share capital of an AIFC Participant; USD 150,000 for digital assets; to be maintained, top-up procedure left to the Rules), certificate up to 5 years, preservation, replacement (10 business days), monitoring, early exit and termination, investor visa and residence, tax residency and tax regime, definitions (spouse 18+, children under 18) and templates. Earlier pass: the two minimums and the rule-change event. This pass added 9 rules: age 18, 20-year tax-residence and citizenship exclusions, bank statement rules (30 days, 3 months), 10-business-day replacement notice, certificate up to 5 years, spouse 18+ and children under 18. The tax provisions contain no rates or amounts.