According to the investment project (including the investment priority project) provides:
State nature grants
The maximum amount is not more than 30% of the amount of investments in fixed assets of a legal entity of the Republic of Kazakhstan.
As state nature grants, the following can be transferred:
- land plots
- machinery and equipment
- measuring and regulating devices
- production and household equipment
- buildings, structures
- computer engineering
- vehicles (excluding cars)
Exemption from customs dutie
— When importing technological equipment and components to it for the duration of the contract, but not more than 5 years
— When importing spare parts for process equipment for a period of up to 5 years
— When importing raw materials and (or) materials is provided for a period of 5 years
— Exemption from value added tax of imports of raw materials
The investment priority project is additionally provided with:
Tax preferences, 0%
Corporate income tax for 10 years
Land tax for 10 years
Property tax for 8 years
Reimbursement of up to 30% of the cost of construction and installation work and the acquisition of equipment without VAT and excise taxes provided by the work program of the investment contract. If the amount of investments is not less than 5 000 000 of the monthly calculated figure.
Under a special investment project:
Exemption from customs duties
When importing technological equipment, components and spare parts to it, raw materials and (or) materials, as well as raw materials and (or) materials in the composition of finished products produced in the territory of a special economic zone or free warehouse:
— To participants of special economic zones for 15 years
— Owners of free warehouses for a period not exceeding 15 years
— To legal entities of the Republic of Kazakhstan that have concluded an agreement on the industrial assembly of motor vehicles for a period not exceeding 15 years.
Exemption from value added tax imports of raw materials and materials.
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- On Сентябрь 18, 2018
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