An Oasis of English Common Law in Central Asia
The Astana International Financial Centre (AIFC) is an innovative financial jurisdiction established inside Kazakhstan, operating entirely under English Common Law principles. With its own independent AIFC Court and International Arbitration Centre (IAC) staffed by senior British judges, the AIFC guarantees predictable contract enforcement.
Major Tax Exemptions
Participants registered within the AIFC benefit from extraordinary statutory tax exemptions effective through 2066:
- 0% Corporate Income Tax on income derived from qualifying financial, investment, and holding activities.
- 0% Individual Income Tax on compensation of foreign employees working for AIFC participants.
- 0% Capital Gains and Dividend Tax on distributions derived from shares in AIFC participants.
Optimal Entity Structures
Founders frequently incorporate Private Companies (Ltd) or Special Purpose Companies (SPCs) to hold shares in Central Asian natural resources, logistics infrastructure, and technology platforms.