The Kazakhstan government is reportedly considering the introduction of new incentive measures to promote investment in R&D. The main incentives concern deductions for R&D, including:
- 300% deduction for expenses incurred in connection with R&D activities carried out by Kazakhstan resident taxpayers, including the construction or creation of R&D labs and entities;
- 100% deduction for expenses incurred in connection with R&D activities that were carried out for resident taxp…