A completely rebuilt investment preference regime has applied in Kazakhstan since 1 January 2026. Law of the Republic of Kazakhstan No. 215-VIII of 18 July 2025 excluded articles 286, 287, 288, 289, 290, 295-1 and 295-3 from the Entrepreneurial Code and inserted a new block, articles 283-1 to 283-5, in their place. Investment preferences are now granted under one of three instruments only — an investment agreement, an investment obligations agreement or a simplified investment contract — and under one of them at a time. The tax side moved into chapter 81 of the new Tax Code No. 214-VIII, which took effect on the same day.
