A Limited Liability Partnership (LLP) is a form of legal entity created by one or more founders.
Establishing an LLP (ТОО)
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Founders of a Limited Liability Partnership may include:
Individuals — citizens of the Republic of Kazakhstan
Legal entities registered in Kazakhstan
Foreign individuals
Foreign legal entities
Participants of an LLP do not bear liability for the obligations of the partnership. Their risk is limited only to the size of their contributions to the charter capital.
An LLP is a commercial organization with full civil rights. It may own, use, and dispose of property, enter into transactions, participate in court proceedings, and assume obligations arising from its activities and founding documents.
To register an LLP in Kazakhstan, the following are needed:
Documents required for LLP registration
State duty receipt — required only for medium and large businesses.
Rate: 6.5 MCI (23,998 KZT in 2024) per Tax Code (Art. 553).
Small and medium businesses are exempt.
Application for establishing an LLP signed by a representative of the founders.
Minimum charter capital:
0 KZT
Small business
100 MCI
Medium and large
For foreign individuals:
Copy of passport with notarized translation into Kazakh and Russian
Copy of visa C5 page (for business immigrants)
For foreign legal entities:
Document confirming the company’s foreign registration (e.g., company registry extract)
Founder’s passport copy with notarized translation
Foreigners must obtain a C5 visa to become founders of an LLP in Kazakhstan. After receiving the visa, they must register a legal entity and contribute the charter capital within 3 months. The visa is issued only to adults.
If a foreign founder already has an IIN, registration may be delegated via power of attorney.
If an IIN is not available, personal presence is required to obtain it, after which delegation is possible.
Business categories (based on employees and income)
over 250 employees, above 3,000,000 MCI
Large business
100–250 employees, 300,000–3,000,000 MCI
Medium business
up to 100 employees, up to 300,000 MCI
Small business
(2024: 1 MCI = 3,692 KZT)
Company name requirements
The company name must:
Be in Kazakh, Russian, and (if needed) English
Have long and short forms (e.g., “Limited Liability Partnership ‘Smart Migration’” — LLP “Smart Migration”)
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