Public Consultation Runs Until September 25, 2026 As Broader Investor Tax Package Emerges

For private client advisors, the headline in Kazakhstan is less about a new rate and more about a new tax classification. A draft set of amendments would treat the income of “Altyn Visa” (“Golden Visa”) holders and their family members as a separate category under the Tax Code, with multiple tax provisions described as inapplicable to that group, particularly rules tied to individual taxation and tax reporting.

Tengrinews.kz reports that the Ministry of National Economy prepared the draft law and posted it for public discussion on the “Open NPA” (Open Legal Acts) portal until September 25, 2026. The same draft also contains investor focused proposals touching the Astana International Financial Centre (AIFC), investment project incentives, and several non migration tax measures.

For immigration lawyers, wealth and tax advisors, and family offices, the practical work now is issue spotting: identifying where client reporting and classification outcomes could change if the draft is adopted, while keeping file planning anchored to the fact that the fragment described does not set a separate tax rate for Altyn Visa holders.

What The Draft Tax Code Amendments Are Reported To Do

Tengrinews.kz reports that Kazakhstan is proposing a separate taxation procedure for “Altyn Visa” (“Golden Visa”) holders and their family members via draft amendments to the Tax Code. The amendments are described as being contained in a draft law on changes and additions to the Tax Code, prepared by the Ministry of National Economy and posted for public discussion on the “Open NPA” (Open Legal Acts) portal, with the consultation running until September 25, 2026.

The core mechanism described is classification. The draft is said to concern an “Altyn Visa” holder, as defined under the Law “On Migration of the Population”, and their family members, though the accessible official materials do not reproduce that separate category language under the Tax Code. In the source’s account, the text then states in several places that certain provisions of tax legislation will not apply to that category, pointing especially to rules tied to individual taxation and tax reporting.

One detail in the Tengrinews.kz account matters to any advisor tempted to jump straight to rate planning. The report describes the fragment provided as changing the procedure for applying tax regulations to this category of foreign nationals and their family members, rather than establishing a separate tax rate for “Altyn Visa” holders.

Why A “Separate Category” Matters In Real Advisory Work

Distinct taxpayer categories rarely exist for public relations purposes alone. Even where a draft text does not set a new rate, carving out a group and stating that multiple provisions do not apply can still reshape a client’s operational tax posture. For your practice, the immediate value of this development is triage: determine which clients could fall into the “Altyn Visa” holder or family member definition referenced in the draft, then map which parts of individual taxation and tax reporting might be affected if the proposal becomes law.

A second order implication is governance. A category based on a migration status, and explicitly tied to the Law “On Migration of the Population”, tends to force coordination between immigration status management and tax compliance workflows in a way most HNW clients are not set up for by default. Files that treat residence and tax compliance as separate workstreams often break at the edges when legislation cross references status definitions, family member scope, and reporting rules. The draft, as described, pushes planning toward a single, consolidated fact set that can be used consistently across immigration procedure and tax reporting.

Advisors should also read the proposed “inapplicability” language with discipline. The Tengrinews.kz report describes exemptions that concern regulations related to individual taxation and tax reporting, while also signalling that the fragment described does not spell out the full legal mechanics in the article. For client conversations, the useful position is narrow and document based: a draft proposes a separate procedure and a separate category, with multiple provisions not applying to it.

Other Investor Focused Measures Mentioned In The Same Draft

Tengrinews.kz frames the “Altyn Visa” proposal as part of a wider package of amendments affecting investors beyond this migration category. For investors in the Astana International Financial Centre (AIFC), the draft proposes abolishing the 7,000 MCI (Monthly Calculation Index) fee for issuing documents confirming Kazakhstan residency status.

The report also states that the draft proposes allowing investors to offset infrastructure development costs against tax payments. It further mentions restoring certain previously existing tax regulations for priority investment projects and entities that have signed Investment Agreements.

For advisors working with investors who maintain documentary residency files, the proposed elimination of the 7,000 MCI fee is a practical datapoint to watch, because it targets the cost of issuing a document confirming Kazakhstan residency status in the AIFC context. Separately, allowing infrastructure development costs to be offset against tax payments can become a key term in how industrial and infrastructure projects are structured and evidenced, even when the migration narrative is centered elsewhere.

The Government’s Stated Policy Rationale For The “Altyn Visa” Tool

The Tengrinews.kz report ties the proposed tax category to broader migration governance objectives. It recalls earlier remarks attributed to Aida Balayeva, described as having previously announced the introduction of this special migration tool for foreigners while serving as Deputy Prime Minister and Minister of Culture and Information. In that account, the “Altyn Visa” is designed to attract investors and highly qualified specialists in demand in Kazakhstan’s labor market, naming experts in engineering, IT, and medicine.

The same remarks are described as emphasizing process design. Balayeva is quoted as saying, “Government procedures must be as simple, transparent, and accessible as possible,” and the report links this to expanding the “one stop shop” principle, digitizing core processes, and reducing the number of inter agency approvals. The page also points to simplifying the recognition of professional qualifications for specialists in high tech fields and sectors facing labor shortages.

The report also cites President Kassym Jomart Tokayev. In the article’s summary of those remarks, the “Golden Visa” grants the right to long term residency and includes a package of preferences including significant tax incentives and exemption from excessive administrative burdens. Family members are also identified as beneficiaries. Tokayev is quoted as saying, “Golden Visa holders and their family members will receive unhindered access to high quality education and medicine on par with our citizens.”

Other Tax Measures Listed Alongside The Altyn Visa Proposal

The final section of the Tengrinews.kz report lists additional changes in the same draft, beyond migration and investor administration. It states that the draft would exempt individuals from individual income tax (IIT) on income from digital asset transactions conducted through Kazakhstani providers.

The draft is also described as reportedly exempting factoring and forfeiting operations of tier two banks from VAT. Another measure mentioned is allowing equipment for applying and reading identification means to be deducted at 150 percent of actual costs. The report adds that other amendment areas concern tax deductions, agricultural producers, tax administration, and the special tax regime for the self employed.

What Has Not Changed For Advisors Today

The Tengrinews.kz report describes a draft law posted for public discussion until September 25, 2026, and frames the Altyn Visa measures as proposals. As of now, the immediate operational constraint remains the same for professional advisors: client planning needs to be grounded in adopted rules, documented status, and documented income characterization before any filing position is taken.

It also remains the case, per the report, that the fragment described does not establish a separate tax rate for “Altyn Visa” holders. The story is the creation of a separate category and special procedure under the Tax Code, linked to the Law “On Migration of the Population”, and a set of provisions described as not applying to that group, particularly around individual taxation and tax reporting.

Where Abroad Mobility Fits For Multi Jurisdiction Advisory Teams

Developments like this routinely trigger inbound questions from globally mobile founders and HNW families who want residency optionality coupled with predictable administration. For Canadian immigration professionals and adjacent private client advisors who prefer not to build cross border capacity in house, Abroad Mobility operates as a global investment migration partner providing application co management and back office processing for immigration professionals within a government authorized partner network.

When your firm needs to evaluate multiple residency and citizenship pathways across jurisdictions, programs, and compliance profiles, the fastest way to structure the discussion is often a standardized intake and triage workflow. Abroad Mobility’s Eligibility Engine can be used to start organizing which programs may be relevant for a given client profile, while keeping program vetting, KYC and due diligence, and final legal advice in the hands of qualified counsel.

For firms onboarding a partner to deliver program ready files, the Strategic Partnership Program is structured around a co management model and compliance first execution, including secure case intake and documentation, and coordination with vetted foreign counsel through a back office infrastructure approach.

Disclaimer: this article is informational and does not constitute legal or tax advice.

Kazakhstan’s reported proposal creates an advisory checkpoint: a separate Tax Code category for “Altyn Visa” holders and their family members, paired with targeted inapplicability of certain rules tied to individual taxation and tax reporting, while the fragment described sets no separate tax rate. The public consultation window, reported as open until September 25, 2026, provides a clear timeline marker for monitoring.

If your firm is fielding client questions about investment migration options and how to keep execution controlled and compliant, consider formalizing a partner workflow through Abroad Mobility’s Partner Onboarding Package so eligibility screening, KYC, and file assembly are handled consistently.

Contact Abroad Mobility to discuss partner workflows and case support: Contact Abroad Mobility

Source: Kazakhstan prepares special tax rules for ‘Golden Visa’ holders