Alatau City: special legal regime, residents and taxes

Alatau has its own constitutional law: “On the special legal regime of the city of Alatau” of 8 May 2026, No. 286-VIII. It gives the city the status of a “city of accelerated development”. The Mazhilis passed it in first reading on 20 March 2026; Parliament adopted it on 27 March 2026.

The law takes effect in stages: 1 July 2026, 1 January 2027 and fully on 1 July 2027.

Sources: Legal500: Alatau City special legal regime – key points for investors · Alatau City Authority: Parliament approves constitutional law on the special status of Alatau City · Wikipedia: Alatau, Almaty Region

The city administration keeps a register of residents. Only a resident company may carry out its main activity in Alatau, and licences are in principle issued only to residents.

Resident status becomes mandatory on 1 January 2027. Existing companies have a transition period of two years. Projects in the special economic zone can move to resident companies between 1 January and 1 July 2027.

Sources: Legal500: Alatau City special legal regime – key points for investors

Applications go to the management company of the SEZ “Alatau”. Review and contract take 10 business days, registration another 5 business days. The basis is the list of priority activities under Order No. 72 of the Minister of Industry and Construction of 22 February 2024.

Foreign applicants need legalised documents with a notarised translation into Kazakh and Russian.

Sources: Legal500: Alatau City special legal regime – key points for investors

The city council may change tax rates and levies and grant incentives for up to 30 years: corporate income tax, personal income tax, social tax and VAT.

Concrete rates follow only from acts of the city administration. Until they are published, nobody can quote a binding rate.

Sources: EY Kazakhstan tax alert: Alatau special legal regime – tax incentives

Disputes can go to the court of the Astana International Financial Centre (AIFC court, English common law) or to international arbitration.

Sources: Alatau City Authority: Parliament approves constitutional law on the special status of Alatau City

Accounts can be held in tenge and in foreign currency; profits can be repatriated after tax. Currency rules follow together with the National Bank.

Transfers from the city budget to other budgets are prohibited until 2050, or until the city is financially self-sufficient if that comes first.

Sources: Legal500: Alatau City special legal regime – key points for investors · Alatau City Authority: Parliament approves constitutional law on the special status of Alatau City

The Alatau City Authority, a state fund, runs the city's development. Its council is chaired by the Prime Minister. The akimat and the maslikhat handle day-to-day administration.

A master plan runs to 2040 and a long-term plan to 2055, prepared with ARUP and BCG.

Sources: Alatau City Authority (official website) · Legal500: Alatau City special legal regime – key points for investors · The Astana Times: Alatau City – can Kazakhstan build a regional economic hub from scratch?