The document provides information on supporting expatriate consultants working in Kazakhstan. It summarizes visa restrictions and types, including multiple entry business and work visas. It also outlines potential tax implications like withholding taxes, and structures for direct contracts with clients or agencies. Tax rates on income, social security contributions, and banking and local support services are also covered at a high level.

1. Republic of Kazakhstan
Capability Statement
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2. Von Essen Consulting Republic of Kazakhstan
Availability g Von Essen can support the expatriate consultants coming to work in the Republic of Kazakhstan (Kazakhstan)
under the following visa restrictions. Currently, every nationality entering Kazakhstan needs a visa except;
• Citizens of the following countries: Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova,
Mongolia, Russia, Tajikistan, Uzbekistan, Ukraine
Immigration g Types of visa including validity, processing time, general requirements, costs, limitations.
Type of Visa Validity Timescales Documents Costs
at least for 3 months, with no Documents Required:
right of extension Approval 1) Copy of the Invitation letter with
of the Letter of Invitation Consulate Service Department of
and issue of a Visa Support Ministry of Foreign Affairs (CSD MFA) of
at least Number – approx. 5 working Kazakhstan mark of Visa Support
for 3 days Number;
Multiple Entry months, Application at the 2) Passport (period of validity must be
USD 400 per
Business Visa with no diplomatic missions of no less than 6 months after leave
consultant
(MEBV) right of Kazakhstan in a home Kazakhstan);
exten- country/a country of resi- 3) Photo
sion dence – approx. 2 working 4) Completed MEBV application/
daysIn-country registration request form;
upon arrival to Kazakhstan – 5) Deposit in their personal bank
within 5 calendar days account for the amount of a return
ticket
Depending on the
citizenship of the
consultants:
Russia - USD 2860 per
consultant
Documents Required:
EU/EEA, Switzerland,
1) Completed MEWV application form
Turkey - USD 3080 per
2) Copy of the passport;
1 year, consultant
3) Soft/hard copy of Consultant’s CV
with
Multiple Entry confirming the presence of 5 years
a right India, Israel,
Work Visa up to 2 months work experience;
of Kyrgyzstan,
(MEWV) 4) Copies of education / qualifications
exten- Uzbekistan, Tajikistan -
diplomas + if one has some other
sion USD 3080 per
professional / technical licenses
consultant
5) Recent passport sized photographs
North/Latin America -
USD 3300 per
consultant
China - USD 3630 per
consultant
Notes:
1. Immigration process foresees consultants entering into Kazakhstan on MEBV. Once consultants have arrived in
Kazakhstan, Von Essen’s Local Partner will convert their MEBV to MEWV. It is required to have the application for MEWV
submitted 2 months (at the latest) before MEBV expires.
2. Expatriate consultants have to obtain the MEWV documents (2)-(4) authenticated “Apostille Certificate” by the
competent authority in a home country / country of residence before coming into Kazakhstan as these documents will
eventually be requested.
Withholding g Invoicing for services from outside Kazakhstan may carry a withholding tax of up to 15% on the certain services.
Taxes Von Essen may support the invoicing process to mitigate any withholding tax by using appropriate
contract structures.
Types of g • Employed
Solution
Available
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3. Von Essen Consulting Republic of Kazakhstan
Contract g Von Essen can hold a direct contract with either the end client or the agency depending on the requirements
Structure of the agency. Where they hold a contract with the end client the agency would hold a separate side contract
with Von Essen for their margin. Employed consultants will hold a direct employment contract with the Von Essen
partner, which in turn holds a service contract with Von Essen.
Taxation g Income Tax
Taxes are levied in Kazakhstan on all personal income at a flat rate of 10%
Social Security
In addition, there will be two forms of social security contributions levied for expatriate consultants:
• Social Tax – at a flat rate of 11%
• Social Insurance – at a flat rate of 5% with an income cap of KZT 149,520
Banking and g • Local banking can be facilitated depending on consultant requirements.
other local • Our partner can provide a full range of local services including meet and greet, accommodation,
health insurance, medical services, mobile phone, etc.
services
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4. Head Office
+41(0)22 819 1814
UK Office
+44 (0) 207 997 6950
www.vonessenconsulting.com