Why AIFC for Aviation Finance
AIFC combines a common law-based jurisdiction, independent dispute resolution, tax-efficient structures, regulatory infrastructure and regional market access.
A Jurisdiction Built for International Capital
Common Law-Based Jurisdiction
Inspired by the principles and precedents of the law of England and Wales.
AIFC Court & Arbitration Centre
Independent international dispute resolution infrastructure.
AFSA Regulatory Framework
A clear, internationally familiar regulatory environment.
Tax-Efficient Environment
Eligible AIFC participants benefit from 0% corporate income tax, VAT and WHT on qualifying activities.
Foreign Currency Operations
Conduct business in major international currencies.
Cape Town Convention & Aircraft Protocol
Kazakhstan is a contracting state, supporting cross-border aircraft finance.
IDERA Mechanisms
Asset protection and lessor control in default situations.
AIX & Green Finance Centre Access
Connection to capital markets and sustainable finance infrastructure.
Strategic Eurasian Gateway
Positioned at the crossroads of Europe, Middle East and Asia.
Efficient Treatment for Eligible AIFC Participants
| Item | Rate |
|---|---|
| Corporate income tax | 0% |
| VAT | 0% |
| WHT on dividends & capital gains | 0% |
| PIT for foreign employees | 0% |
| AIX-listed securities | 0% |
Tax treatment depends on company status, structure, activity, applicable law and eligibility. All figures must be verified before use.
AIFC / Kazakhstan offers access to a broad tax treaty network, including 55+ tax treaties.