The Special Economic Zone (SEZ) "Alatau" is the only SEZ in the Almaty agglomeration that offers full exemption from key taxes. For companies planning to build a production facility or warehouse in Almaty, this represents potential savings of tens of millions of tenge annually. However, there are several strict conditions — let's look at who this suits and how to enter.
0%
CIT and VAT for SEZ residents
corporate income tax and VAT are zeroed out when residency conditions are met
0%
land and property taxes
during the period of SEZ Alatau resident status — significant savings given high asset values
90%
revenue from permitted activities
mandatory condition — at least 90% of revenue must come from activities on the SEZ permitted list
2025–2026
utility infrastructure construction
active SEZ infrastructure development — utilities, roads and networks being brought to plots
What SEZ 'Alatau' Is and Where It Is Located
SEZ "Alatau" (full name — "Alatau Innovation Technology Park") is situated on the territory of:
- Alatau city (Almaty Region)
- Qonayev city (formerly Kapshagay)
- Talgar district of Almaty Region
This is not an industrial zone in the classical sense — the SEZ is primarily oriented towards technology production and innovation. However, a number of activities related to materials production, processing, and logistics fall within the permitted list.
Tax Incentives: Specific Numbers
SEZ residents are exempt from:
| Tax | Standard rate | SEZ rate |
|---|---|---|
| Corporate income tax (CIT) | 20% | 0% |
| VAT | 12% | 0% (on sales within the SEZ territory) |
| Land tax | at base rates | 0% |
| Property tax | 1.5% | 0% |
| Import customs duties | per EAEU tariffs | 0% (for production needs) |
Example savings for a manufacturing enterprise with annual revenue of 500 M ₸:
- CIT 20%: savings of 100 M ₸/year
- VAT 12% (indicatively 50 M ₸ turnover VAT): savings of up to 50 M ₸/year
- Property tax (150 M ₸ asset): savings of 2.25 M ₸/year
- Total: 150+ M ₸/year — subject to conditions being met
Mandatory Conditions for a Resident
Incentives are available only with strict compliance with a number of conditions:
1. Registration on SEZ Territory
The company must be registered as a taxpayer at its place of business on SEZ territory — not a legal address in Almaty with actual presence in the SEZ.
2. No Subdivisions Outside the SEZ
There must be no structural subdivisions outside the SEZ territory. This is a critically important condition — many entrepreneurs stumble on this point.
3. Share of Revenue from Permitted Activities — 90%+
At least 90% of total annual revenue must come from activities approved for this SEZ. If you have a mixed business — only pure production within the listed activities qualifies.
4. Activities from the Approved List
SEZ "Alatau" specialises in:
- Electronics manufacturing, instrument making
- IT and telecommunications
- Medical device manufacturing
- Agricultural produce processing
- Construction materials manufacturing
- Alternative energy
A Pure Warehouse Without Production — Most Likely Does Not Qualify
Land Conditions in SEZ 'Alatau'
One of the key advantages is the special land allocation conditions:
- Land is provided under preferential lease (significantly below market)
- Lease payments begin only after production starts — no rent is charged during the construction period
- After launch and confirmation of activities — right to purchase the plot at the agreed price
This fundamentally changes the project economics: you do not need to invest 150–300 M ₸ in land at the outset — you only pay for construction.
Infrastructure in the SEZ
The SEZ management company provides to each plot:
- Power supply (high-voltage substations)
- Water supply and sewerage
- Hard-surface roads
- Internet (fibre optic)
- Gas (in some zones)
In 2025–2026, active construction of engineering networks and utilities is underway — infrastructure works are funded from the national budget.
How to Become an SEZ 'Alatau' Resident: Step by Step
- Submit an application to the SEZ management company (JSC "AITC" — Almaty Innovation Technology Centre)
- Submit a business plan stating the type of activity, investment volume, number of jobs, projected revenue
- Business plan review: the management company verifies whether the activity matches the SEZ list
- Signing an agreement with the management company
- Registration on SEZ territory and conclusion of a land lease agreement
- Construction: design development, state expert review, building permit
- Commissioning and start of operations — from this point land lease payments begin
Typical timeframe from application to receiving a plot: 3–6 months
Construction in SEZ 'Alatau': What You Need to Know
Seismicity
SEZ "Alatau" is in a seismic zone. Construction standards are the same as for Almaty — SP RK 2.03-30-2017, state expert review is mandatory.
Design
The design must meet the SEZ management company's requirements (planning solutions, architectural appearance, height). Unauthorised construction is not permitted.
Construction Timelines
The agreement with the management company typically fixes construction start and completion dates. Non-compliance can serve as grounds for contract termination.
SEZ vs Standard Industrial Zone: Comparison
| Criterion | SEZ "Alatau" | Alatau District Industrial Zone |
|---|---|---|
| Taxes (CIT, VAT) | 0% | Standard |
| Land | Preferential lease with buyout right | Purchase: 60,000–130,000 ₸/m² |
| Infrastructure | Provided by management company | Location-dependent |
| Activity type restrictions | Strict (listed only) | None |
| Registration timeframe | 3–6 months | 1–2 months |
| Suitable for pure warehouse | No | Yes |
We help design manufacturing and warehouse facilities in SEZ 'Alatau'
StroyHub knows the construction requirements for Almaty's SEZ — we will prepare a design that passes the management company's expert review.