Source document
AIFC Rules on AIFC Investment Tax Residency Programme (AIFC Rules No. 5 of 2026)
Has everything in it been taken?
CompleteReviewed 11 Oct 2026
Reviewed. Everything in it that belongs in the tables has been taken.
What the document holds
AIFC Rules No. 5 of 2026 on the Investment Tax Residency Programme (12 pp.; approved 23 Jan 2026, in force 6 Aug 2026): Programme Office, due diligence, Programme Committee, complaints (acknowledged within 10 business days, response within 21), forms, agents (eligibility criteria without numbers), fees (at least USD 8,990 including taxes), instrument requirements (AIX securities: eligibility tests without numeric thresholds; share capital: USD 60,000, 3 jobs, AIFC office, operations within 12 months; digital assets), maintaining the minimum and top-up notice within 30 calendar days, grounds for immediate termination, definitions (spouse 18+, children under 18). Earlier pass: USD 8,990 fee and 3-jobs rule. This pass added 7 rules: USD 60,000 share-capital minimum, 12-month operations deadline, 30-day top-up/replacement notice, complaint deadlines (10 and 21 business days), spouse 18+ and children under 18.
What it supports
10 rows on this site come from this document. Each one opens with the page and the exact words.
Programmes (1)
Rules and prices (9)
- Business investmentshare-capital option: minimum contribution to the initial or existing share capital of an AIFC Participant (or KZT equivalent)USD 60,000Since 6 Aug 2026 · AIFC 2026Kazakhstan · AIFC Investment Tax Residency Programme
- Administration feetotal fee payable by applicants, minimum, including taxesUSD 8,990Since 6 Aug 2026 · AIFC 2026Kazakhstan · AIFC Investment Tax Residency Programme
- Time limit to acknowledge a complaintProgramme Office acknowledges receipt of a complaint10 business daysSince 6 Aug 2026 · AIFC 2026Kazakhstan · AIFC Investment Tax Residency Programme
- Time limit to start business operationsshare-capital option: the funded entity must start operations within twelve months of incorporation12 monthsSince 6 Aug 2026 · AIFC 2026Kazakhstan · AIFC Investment Tax Residency Programme
- Maximum age of a dependent childfamily member: child (including adopted) of the applicant or spouse under 1818 yearsSince 6 Aug 2026 · AIFC 2026Kazakhstan · AIFC Investment Tax Residency Programme
- Minimum age of a spousefamily member: spouse must be 18 or older18 yearsSince 6 Aug 2026 · AIFC 2026Kazakhstan · AIFC Investment Tax Residency Programme
- Target time to answer a complaintProgramme Office endeavours to give a written response to a complaint21 business daysSince 6 Aug 2026 · AIFC 2026Kazakhstan · AIFC Investment Tax Residency Programme
- Deadline to report a replacement of investmentsnotice and documents to the Programme Office after a top-up or replacement of investments30 calendar daysSince 6 Aug 2026 · AIFC 2026Kazakhstan · AIFC Investment Tax Residency Programme
- Business investment with job creationshare-capital option only: full-time positions for Kazakh citizens kept for the validity of the certificate3 jobsSince 6 Aug 2026 · AIFC 2026Kazakhstan · AIFC Investment Tax Residency Programme
About the document
What it covers Programme rules: total fee at least USD 8,990 including taxes (r. 11); share-capital route needs USD 60,000 and at least three full-time jobs for Kazakh citizens (r. 2.2); securities, top-up and agent rules.
Notes Approval date 23 January 2026; commencement 6 August 2026.
Source id kaz-aifc-itrp-rules-2026 · accessed 11 Oct 2026