On Approval of the List of Offshore Zones

NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN		DECISION OF THE BOARD
dated April 10, 2026 Astana city		No. 34 Astana city

On Approval of the List of Offshore Zones

In accordance with Subparagraph 12) of Part 2 of Paragraph 1 of Article 4 of the Law of the Republic of Kazakhstan "On Digital Assets in the Republic of Kazakhstan," the Board of the National Bank of the Republic of Kazakhstan DECIDES:

1. Approve the following list of offshore zones:

1) United States of America (only in part of the territories of the U.S. Virgin Islands, the State of Wyoming, the island of Guam, and the Commonwealth of Puerto Rico);

2) Principality of Andorra;

3) State of Antigua and Barbuda;

4) Commonwealth of the Bahamas;

5) State of Belize;

6) State of Brunei Darussalam;

7) United Republic of Tanzania;

8) Republic of Vanuatu;

9) Republic of Guatemala;

10) State of Grenada;

11) Republic of Djibouti;

12) Commonwealth of Dominica;

13) Dominican Republic;

14) New Zealand (only in part of the territory of the Cook Islands and Niue);

15) Spain (only in part of the territory of the Canary Islands);

16) Union of the Comoros;

17) Cooperative Republic of Guyana;

18) Republic of Costa Rica;

19) People's Republic of China (only in part of the territory of the Macao Special Administrative Region);

20) Republic of Liberia;

21) Lebanese Republic;

22) Islamic Republic of Mauritania;

23) Malaysia (only in part of the territory of the Labuan enclave);

24) Republic of Maldives;

25) Republic of Malta;

26) Commonwealth of the Northern Mariana Islands;

27) Republic of the Marshall Islands;

28) Kingdom of Morocco (only in part of the territory of the city of Tangier);

29) Union of Myanmar;

30) Republic of Nauru;

31) Federal Republic of Nigeria;

32) Netherlands (only in part of the territory of the island of Aruba and dependent territories of the Antilles);

33) Republic of Palau;

34) Republic of Panama;

35) Portugal (only in part of the territory of the Madeira Islands);

36) Independent State of Samoa;

37) Republic of Seychelles;

38) State of Saint Vincent and the Grenadines;

39) Federation of Saint Kitts and Nevis;

40) State of Saint Lucia;

41) Republic of Suriname;

42) Kingdom of Tonga;

43) Republic of Trinidad and Tobago;

44) United Kingdom of Great Britain and Northern Ireland (only in part of the territories of the islands of Anguilla, Bermuda, British Virgin Islands, Gibraltar, Cayman Islands, Montserrat, Channel Islands (Sark, Alderney), South Georgia and the South Sandwich Islands, Turks and Caicos Islands, Chagos Islands);

45) Sovereign Democratic Republic of Fiji;

46) Republic of the Philippines;

47) French Republic (only in part of the territories of the Kerguelen Islands, French Guiana, French Polynesia);

48) Republic of Montenegro;

49) Democratic Socialist Republic of Sri Lanka;

50) Jamaica.

2. For the purposes of this Decision, offshore zones are understood as the states and territories specified in Paragraph 1 of this Decision, providing a preferential tax regime and (or) not providing for the disclosure and provision of information in the conduct of financial operations.

3. The Department of Payment Systems and Digital Financial Technologies of the National Bank of the Republic of Kazakhstan shall, in the manner established by the legislation of the Republic of Kazakhstan, ensure:

1) within five working days from the date of adoption of this Decision, the sending of its electronic copy in Kazakh and Russian languages to the Republican State Enterprise on the Right of Economic Management "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan for official publication and inclusion in the Reference Control Bank of Regulatory Legal Acts of the Republic of Kazakhstan;

2) posting this Decision on the official Internet resource of the National Bank of the Republic of Kazakhstan after its official publication;

3) within ten working days after the official publication of this Decision, submitting to the Legal Department of the National Bank of the Republic of Kazakhstan information on the implementation of the measures provided for in Subparagraphs 1) and 2) of this Paragraph.

4. Control over the implementation of this Decision shall be entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan overseeing the relevant area.

5. This Decision shall enter into force on May 1, 2026, and shall be subject to official publication.

Chairman	T.M. Suleimenov