Professional interpretation of law
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Criteria of business subjects

Subjects of private business and conditions of their functioning

Small Businesses:

  • Unincorporated individual entrepreneurs with average annual number of employees not exceeding 50
  • Legal entities with average annual number of employees not exceeding 50 and average annual assets value not exceeding 60 000 times the monthly calculation index established by the law of the Republic of Kazakhstan concerning republican budget for the relevant financial year.

Medium size businesses:

  • Unincorporated individual entrepreneurs with average annual number of employees in excess of 50.
  • Legal entities carrying out entrepreneurial activities with average annual number of employees from 50 to 250 and average annual assets value not exceeding 325 000 times the monthly calculation index established by the law of the concerning republican budget for the relevant financial year.

Large Businesses:

  • Legal entities carrying out entrepreneurial activities with average annual number of employees in excess of 250 and average annual assets in excess of 325 000 times the monthly calculation index established by the law of the concerning republican budget for the relevant financial year.