IIN for foreigners in Kazakhstan: What has changed and how does the AIFC’s e-IIN differ?

On December 31, 2025, the pilot project for issuing Individual Identification Numbers (IINs) through the embassies of the Republic of Kazakhstan abroad came to an end.

At the same time, reports began circulating in the media that, instead of the standard IIN, foreigners could apply for electronic residency in Kazakhstan and obtain a so-called e-IIN remotely, without visiting the country, and use it to open bank accounts, conduct cryptocurrency transactions, and make investments. In practice, however, the situation is somewhat more complicated.

Non-resident TIN and AIFC e-TIN: What’s the Difference?

Despite the similarity in their names, the Non-Resident IIN and the e-IIN (e-residency), issued under the e-residency program of the Astana International Financial Center (AIFC), have different legal statuses and scopes of application.

A non-resident IIN is a state identification number for foreigners that is used in all of Kazakhstan’s government information systems. It is required for:

• opening bank accounts;
• registering companies;
• accessing government services;
• obtaining a temporary residence permit or permanent residence permit;
• participating in legal proceedings;
• getting married and other legally significant actions.

This number is issued by government agencies and is assigned only once.

The e-IIN of the Astana International Financial Center (AIFC) is an identification number used within the AIFC ecosystem. It is primarily intended for foreign investors working with the financial center’s infrastructure, such as for registering companies in the AIFC.

It is important to understand that the e-IIN is not a full-fledged equivalent of the state IIN and cannot be used for interactions with government agencies in Kazakhstan.

Legal Status of E-Residency

The laws of Kazakhstan provide for three types of identification numbers:

1. The Individual Identification Number (IIN) of a citizen of the Republic of Kazakhstan;
2. The Individual Identification Number (IIN) of a foreign national residing in the country;
3. The Individual Identification Number (IIN) of an e-resident under the IFC’s e-residency program.

The first and second types are established under the Law “On National Registers of Identification Numbers.”

The IFCA’s e-residency program is not governed by this law. It is implemented within the financial center’s ecosystem and is used exclusively for the purposes of this jurisdiction. Furthermore, the IFCA is not a government agency but a financial center with a special legal regime, applying the principles of English law and operating its own judicial system.

Validity Period and Terms of Use

A non-resident’s State IIN is assigned once and is valid indefinitely. If any documents change, only the data needs to be updated.

In contrast, an e-IIN is issued as part of a paid e-residency program and is valid for a limited period of one year. To continue using it, annual renewal of program participation is required.

It is also important to note that having an e-IIN does not exempt foreigners from tax obligations in Kazakhstan, including income reporting and compliance with tax laws.

Which IIN should a foreign business choose?

The choice depends on the purpose of your stay and activities in Kazakhstan.

If a foreign citizen plans to conduct business within the national jurisdiction, open bank accounts, use government services, or interact with government agencies, they will need a standard non-resident IIN, which is issued through government agencies.

The MFCI e-residency program may be useful for investors whose activities are limited to the financial center’s infrastructure and its ecosystem.

Thus, the functionality of the e-IIN is significantly narrower than that of the government-issued identification number, and it cannot replace the standard non-resident IIN for most legally significant actions in Kazakhstan.