Social entrepreneurs in Kazakhstan are eligible for tax exemptions, subsidies, subsidized loans, and government grants. This support is outlined in the Entrepreneurship Code of the Republic of Kazakhstan.
However, it is available only to enterprises that comply with the law, primarily those that employ socially vulnerable groups and carry out socially responsible projects. The status of social entrepreneurs is officially defined in the Entrepreneurship Code of the Republic of Kazakhstan (Chapter 6-1), and this is one of the few examples in Central Asia where social entrepreneurship is regulated by law.
An enterprise can receive the status of a social entrepreneur if it meets at least one of the following criteria:
According to the Tax Code, the property tax rate for social entrepreneurs is set at 0.5% of the tax base. In comparison, the standard rate is 1.5% for legal entities under the general tax regime and 0.5% for legal entities and individual entrepreneurs under the simplified tax regime.
An organization may be exempt from paying corporate income tax (CIT) if it meets all of the following conditions:
All three conditions must be met at the same time. If the organization is a specialized one (e.g., unions of people with visual, hearing, or speech impairments), lower thresholds apply: at least 35% in terms of both headcount and wage fund.
Employers may also apply a reduced social tax rate of 4.5% instead of the standard 11%, if the following conditions are met simultaneously.
Social entrepreneurs have the right to reduce their taxable income by the amount spent on training, upskilling, or vocational retraining of employees from socially vulnerable groups. However, this deduction cannot exceed 120 times the Monthly Calculated Index (MCI) per trained employee within one tax year.
All taxpayers in Kazakhstan, including social entrepreneurs, are eligible for tax benefits related to charitable contributions.
The government supports social entrepreneurship in Kazakhstan through interest rate subsidies, implemented via the Damu Fund.
The maximum loan amounts are:
The interest rate for the borrower is calculated as the base rate of the National Bank of Kazakhstan + 5%. The final rate is fixed at 7%, with the difference subsidized by the government.
Loan term:
Eligible purposes include:
Eligibility criteria:
Performance Commitments:
Participants receiving state support for investment purposes are required to ensure, within two financial years from the date of receiving assistance, a minimum 10% increase in at least one of the following indicators:
The government covers up to 70% of the salary for employees with disabilities during their first year of employment. However, the subsidized amount must not exceed 30 times the Monthly Сalculated Index (MCI). This support measure is available not only for social entrepreneurs but also for any employer who creates specialized workplaces for people with disabilities.
Social entrepreneurs and non-profit organizations can rent state-owned property on preferential terms without the right of purchase. For non-profits, a reduced coefficient of 0.5 is applied in rent calculations, effectively reducing rental costs by half.
Social entrepreneurs can receive public property for free temporary use if their project is considered socially significant. This support is provided when there are no other sources of funding and the project cannot operate without this help. Permission must be granted by the akimat or the State Property Management Department.
Support is available both for traditional and social businesses through the Damu Fund or local akimats. Types of support include:
Enbek is designed for everyone who wants to start a business, including social startups. The grant amount can be up to 400 MCI, which equals ₸1,572,899. The main goal of this grant is to provide seed capital to launch a business.
To apply, the applicant must complete the Bastau Business Program and successfully defend their business project. The grant is provided on a non-repayable basis.
The grant is intended for unemployed individuals, beginner entrepreneurs registered for less than three years, and people from vulnerable groups, including beneficiaries of targeted social support, large families, people with disabilities, and others.
This is a state initiative implemented by the National Chamber of Entrepreneurs «Atameken» under the framework of the «Men Kasipker» program on behalf of the Ministry of National Economy of Kazakhstan. The project’s goal is to stimulate rural development by creating and promoting unique products made from local raw materials. Participation is open to small and medium-sized enterprises as well as proactive individuals.
Grants of up to ₸5 million are available for each entrepreneur.
Participants receive advisory and informational support, assistance with product development, retail sales organization, and business networking. Support is also provided for product certification and trademark development.
The project was launched in pilot mode in 2021 across four regions: Zhambyl, West Kazakhstan, Kostanay, and Mangistau. Following its successful start, the program was incorporated into the National Entrepreneurship Development Project for 2021–2025 and expanded nationwide in 2023.
The Auyl Amanaty program was launched in 2023 to support entrepreneurship in rural areas and small towns. It is implemented as part of the national project “Strong Regions – a Driver of the Country’s Development.” The main goal is to increase rural incomes and create new jobs.
The program offers concessional microloans at an annual interest rate of 2.5% for up to 5 years, and up to 7 years for livestock projects. The maximum loan amount is up to 2,500 Monthly Calculated Index (MCI) for individual entrepreneurs and up to 8,000 MCI for agricultural cooperatives. A grace period of up to one-third of the loan term is available.
Eligible beneficiaries are retirees registered as individual entrepreneurs, with no outstanding debts and possessing the necessary conditions for farming. Loans can be used for projects related to livestock farming, crop production, processing, cooperative establishment, and service provision, excluding trade and leasing activities.
This state initiative focuses on supporting and developing small and medium-sized enterprises, especially in mono-cities, small towns, and rural settlements. Launched in 2018, the program continues to operate in an updated format and is also available for social entrepreneurs.
Financial instruments:
Non-financial support:
The program also offers non-financial assistance, including:
According to the Law “On Public Procurement,” organizations employing people with disabilities, including social entrepreneurs have a priority right to participate in certain types of public procurement. This means they can be preferred suppliers to government authorities when procuring goods, works, and services listed in the special procurement categories.
To qualify for this priority, organizations must meet the following criteria:
List of Goods, Works, and Services:
Social enterprises can produce a variety of goods, including textiles such as bed linen, clothing, underwear, curtains, and towels, as well as furniture and stationery. They are also allowed to manufacture and supply equipment, hygiene products, and specialized vehicles.
The list of services includes transportation repair for people with disabilities, organization of recreational and sanatorium-resort treatment, cleaning services, landscaping and greening, printing, and laundry services.
Moreover, social entrepreneurs can benefit from advisory and other support programs available to small and medium-sized businesses. Members of Special Economic Zones are eligible for tax and customs benefits, including exemptions from VAT, property, and land taxes, as well as the opportunity to receive land plots free of charge.
To access government assistance, social entrepreneurs must register with the Registry of Socially Significant Enterprises by submitting an application to the Office of Entrepreneurship and Trade at their place of registration. All benefits and preferences are available only to organizations officially recognized as social enterprises and compliant with the law’s requirements.
Although state support is not the only source of assistance for social entrepreneurs in Kazakhstan. The Tamyr Platform also supports projects it deems socially significant, even if they lack official status, providing help based on their public importance.
