The Astana International Financial Centre (AIFC) is a separate jurisdiction within the Republic of Kazakhstan with its own English common law system, an independent court, and a dedicated tax regime — not an ordinary free economic zone.

Choosing between a limited liability partnership and a company in the Astana International Financial Centre is not a choice between two corporate forms but between two legal orders inside one country. An LLP sits under Kazakhstan law and the general tax regime. An AIFC company operates under Acts of the AIFC modelled on English common law, supervised by AFSA and served by its own courts, with a tax regime set by Article 6 of the Constitutional Statute of the Republic of Kazakhstan "On the Astana International Financial Centre" No. 438-V of 7 December 2015.

Since 1 January 2026, Kazakhstan has operated under a new Tax Code, replacing the code of 25 December 2017: VAT has risen from 12% to 16%, a progressive PIT rate (10%/15%) has been introduced, and AIFC companies retain a 0% rate on financial services until 2066.

An LLP (Limited Liability Partnership, “TOO” in Kazakh law) is the only business form available to foreign nationals without a Kazakhstan residence permit, allowing 100% foreign ownership without a local co-founder requirement.