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ARTICLE · 27 JULY 2026

Tax Risks In Kazakhstan Infrastructure Projects: What Foreign Contractors Should Know

Unicase Law Firm
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Unicase Law Firm

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Foreign contractors participating in major infrastructure projects in Kazakhstan face significant tax, customs and regulatory risks that can materially reduce or eliminate profit margins if not properly addressed. This analysis examines why tax planning must begin before tender submission rather than during contract negotiations, and identifies the principal risks including permanent establishment exposure, withholding tax, VAT...

KazakhstanTax
Kaisar Yegizbayev
Kaisar Yegizbayev

Why Tax Planning Must Begin Before the Tender

Kazakhstan continues to prioritise the attraction of foreign investment and the development of its industrial, transport and energy infrastructure. In the first half of 2026, the Government identified a pipeline of 231 prospective investment projects in metallurgy, petrochemicals, coal chemistry and the agro-industrial sector, alongside a list of 200 leading foreign companies considered as potential strategic partners. According to the Ministry of National Economy, 40 international companies had already expressed an interest in pursuing investment projects in Kazakhstan, with the Government intending to proceed to detailed discussions across the relevant sectors.1

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