Investment contract and investment agreement: business plan for incentives
An investment contract with the Investment Committee gives customs duty exemptions and an in-kind grant. An investment agreement with the Government adds tax incentives and stable rates. In both cases the application rests on a business plan in the approved form. We prepare it and support you until signing.
The first review of your project is free and without obligation. We reply in working hours and tell you where to apply and whether you are in time.
Apex Consulting is a consulting firm in Astana, working since 2017. We have prepared 2,137 business plans for 535 clients; our clients have raised $1.7 billion in financing. Payment: 70% after the brief is agreed, 30% after the committee approves the project. Revisions after expert comments are free for three months. We defend the project before the committee together with the client. From ₸350,000, from 3 working days.
Investment contract: what it gives
The contract is concluded by the authorised investment body, currently the Investment Committee of the Ministry of Foreign Affairs. The procedure is set by the Entrepreneurial Code (Articles 283–286) and the Rules for receiving and reviewing applications (Order of 30 December 2015 No. 1281). The application is filed through eGov with a digital signature.
Under the contract the investor is exempt from customs duties on imported process equipment and components and may receive an in-kind grant: state land or buildings. Tax incentives for priority projects are being revised in the 2026 Tax Code, so we confirm them as of the filing date.
Thresholds for a priority project
The activity must be on the list of priorities, and the investment must be at least:
- 2 million MCI (about ₸8.65 billion) for a new facility.
- 5 million MCI for expanding or upgrading an existing one.
- 1 million MCI for new food and light industry facilities and certain hotel projects.
- 200 thousand MCI for projects in priority tourist areas.
Business plan in the standard form
The business plan form is an annex to Rules No. 1281. Mandatory sections: summary, technology, commercial, socio-economic and financial. The application also includes the charter, a document on funding sources, a technical specification of equipment for customs incentives, and the akimat’s approval if an in-kind grant is requested.
The review takes 27 working days: 5 for the completeness check, 15 for the review and 7 for drawing up the contract.
Investment agreement with the Government
Large projects from 7.5 million MCI (about ₸32.4 billion) may sign an investment agreement under Article 295-2 of the Entrepreneurial Code. Kazakh Invest receives the application, the Investment Headquarters under the Government reviews the project, and the decision is formalised by a Government decree.
The agreement gives a 100% corporate income tax reduction on project income for up to 10 years, a land tax coefficient of 0 for up to 10 years, 0% property tax for up to 8 years and stable tax rates for the term of the agreement.
The package: a business plan under Annex 2 to the Rules with a financial model (NPV, IRR, payback), a feasibility study, design and cost documentation and a comprehensive non-departmental expert opinion if tax incentives are requested. Up to 30 working days pass before the Investment Headquarters decides.
How we work
Free review: we check the activity against the priority list and pick the instrument: investment contract, investment agreement or SEZ. After the brief is agreed and 70% is paid, we prepare the business plan in the required form and the financial model and assemble the document package. We answer the comments of the Committee or Kazakh Invest. 30% is paid after the contract or agreement is signed.
What you get
- Business plan in the standard form of Rules No. 1281 or Annex 2 to the Rules on investment agreements.
- Financial model in Excel with NPV, IRR and payback.
- Incentive calculation and check against the list of priority activities.
- Document package for eGov or Kazakh Invest and answers to comments.
From ₸350,000, from 3 working days. Payment: 70% after the brief is agreed, 30% after the committee approves the project. Revisions after expert comments are free for three months; we defend the project with you.
Questions and answers
- How does an investment contract differ from an investment agreement?
- An investment contract is concluded by the Investment Committee and gives customs duty exemptions and an in-kind grant. An investment agreement is concluded by the Government for projects from 7.5 million MCI and adds tax incentives and stable rates.
- How long is an investment contract application reviewed?
- 27 working days: 5 for the completeness check, 15 for the review, 7 for drawing up the contract.
- Are there tax incentives under an investment contract in 2026?
- Customs incentives apply. Tax incentives for priority projects are being revised in the new Tax Code, so we confirm them as of the application date before filing.
- How much does a business plan for an investment contract cost?
- From ₸350,000, from 3 working days. An investment agreement with a feasibility study and expert review takes longer; we quote after the review.
Cases
Cement plant
$10 million loan from a foreign fund. Business plan and model in two languages. Amount: $10 mln
Grinding media plant
Entry into a SEZ and 80/20 financing. Feasibility study revised to the SEZ’s comments. Amount: $5 mln
Shopping centre, hotel and boiler house
Three loans with an interest subsidy. Three plans, recalculated at the bank’s request. Amount: $15 mln
Sources
Programme terms change. Checked on 15 October 2026. Verify with the primary source before applying:
The first review of your project is free and without obligation. We reply in working hours and tell you where to apply and whether you are in time.