Top 50 Questions on the Tax Code Printable version

Self-employed individuals are individuals (not being individual entrepreneurs) are citizens of the Republic of Kazakhstan, as well as ethnic Kazakhs “candas” who meet the following conditions:

1) Carrying out one or more activity types under which the use of a special tax regime for self-employed is permitted.

The list of activity types for which the use of a special tax regime for self-employed is permitted is approved by Government of the Republic of Kazakhstan.

2) Those who do not use the labor of employees.

3) The income thereof for a calendar month does not exceed 300 times monthly calculation index (4,325 MCI * 300 = 1,297,500 tenge).

The income from activities is a base of taxation. The income is recorded in a register using a designated mobile app, except for the cases of activities undertaken in locations with no internet, where a simple accounting is held. The taxation period is a calendar month. Individuals that use th STR for self-employed individuals are completely exempt from income tax (an individual income tax rate is 0%). The only obligation for such individuals is to pay social contributions of 4% of income (Mandatory Pension Contributions (MPC), Mandatory Pension Contributions of Employer (MPCE), social deductions (SD), and Mandatory Social health insurance (MSHI), each 1%), which provides the self-employed with base social guarantees.

Self-employed individuals using online platforms must take into account the provisions of Article 721 of the Tax Code.

Permitted activities for self-employed in accordance with Government Resolution No. 994 of November 21, 2025

1. 01620 Activities promoting animal husbandry

2. 32200 Manufacture of musical instruments

3. 43310 Plastering works

4. 43320 Joinery and carpentry

5. 43330 Floor coverings and wall cladding

6. 43340 Painting and glazing work

7. 47992 Retail trade through network marketing

8. 49320 Taxi activities

9. 53200 Other postal and courier activities* (53200 * excluding other postal activities);

10. 56210 Delivery of prepared food to order

11. 68201 Lease (sublease) and management of own or leased residential real estate

12. 74200 Photography activities

13. 74300 Oral and written translation activities

14. 75000 Veterinary activities

15. 77290 Renting and leasing of other personal and household goods

16. 81211 General cleaning of residential buildings

17. 82990 Other activities to provide auxiliary commercial services, not included in other groups* (82990 * exclusively for services provided through Internet platforms).

18. 85510 Education in Sports and Recreation

19. 85520 Education in the field of culture

20. 85599 Other educational activities not included in other groups

21. 90030 Artistic and literary creativity

22. 95110 Repair of computers and peripheral equipment

23. 95120 Repair of communications equipment

24. 95210 Repair of household electronic appliances

25. 95220 Repair of household appliances, home and garden equipment

26. 95231 Shoe repair

27. 95232 Repair of travel and haberdashery products made of genuine and artificial leather

28. 95240 Repair of furniture and interior items

29. 95251 Repair of wristwatches and other watches

30. 95252 Jewelry repair

31. 95291 Repair of knitted and crocheted goods

32. 95292 Repair of garments, headwear and textile haberdashery

33. 95293 Repair of fur and leather goods and headwear

34. 95294 Repair of musical instruments

35. 95295 Repair of carpets and rugs

36. 95296 Bicycle repair

37. 95299 Repair of other personal and household goods not included in other groups

38. 96020 Provision of services by hairdressers and beauty salons

39. 97000 Activities of households employing domestic workers

40. 98100 Activities of households in the production of goods for own consumption

The suspension of issuance of electronic invoices is done by tax authority within one business day following the day:

1) the failure to execute or an issue of decision by tax authority to recognize as unexecuted a notification confirming the actual completion of turnover in the sale of goods, performance of work and provision of services;

2) the failure to comply with notification on the confirmation of the taxpayer’s (tax agent) location;

3) the expiration of the deadline for filing VAT report by a VAT payer who has not submitted such tax reports during the last six months;

4) the suspension by a VAT payer of filing VAT report until the date of resumed filing of such tax reports;

5) the entry into force of a judicial act on the recognition of registration of an individual entrepreneur or legal entity as invalid;

6) the entry into force of a judicial act on the recognition of re-registration of a legal entity as invalid;

7) the entry into force of a judicial act on the recognition of an individual who is a CEO of a legal entity or an individual entrepreneur as incapacitated or of limited capacity;

8) the entry into force of a judicial act on the recognition of an individual who is a CEO of a legal entity or an individual entrepreneur as missing;

9) the entry of information from the register of numbers on the death or recognition of an individual being a CEO of a legal entity or an individual entrepreneur as deceased;

10) the entry into force of a judicial act under which an individual being a CEO or sole founder (participant) of a legal entity or individual entrepreneur is found guilty of committing a criminal offense related to the activities of this legal entity or individual entrepreneur under Articles 216, 238 or 245 of the Criminal Code of the Republic of Kazakhstan;

11) the issue of a ruling on the search for an individual being a CEO of a legal entity or an individual entrepreneur;

12) the entry of information that the purpose of stay is not related to the performance of working activities in the Republic of Kazakhstan or a permitted period of stay in the territory of the Republic of Kazakhstan of an individual - a foreigner or a stateless person being a CEO or sole founder (participant) of a legal entity or an individual entrepreneur had expired;

13) the inclusion of an individual entrepreneur in the register of inactive taxpayers;

14) the inclusion in the register of inactive taxpayers of a taxpayer being a CEO or sole founder (participant) being a CEO or sole founder (participant) of a legal entity - a VAT payer;

15) the failure of a taxpayer to comply with notification of alleged discrepancies based on the desk audit results.

(Article 88 of the Tax Code of the Republic of Kazakhstan)

Individual entrepreneurs and legal entities-residents of the Republic of Kazakhstan who meet the following conditions are entitled to apply a special tax regime based on a simplified declaration:

1. Whose maximum income for a calendar year does not exceed 600,000 times monthly calculation index (4325*600,000= 2,595,000,000 tenge).
2. Perform the activity types that are not included in the list of activity types determined by the Government of the Republic of Kazakhstan for which the use of a special tax regime based on a simplified declaration is prohibited.

Also, the following are not entitled to apply a special tax regime based on a simplified declaration:

• legal entities wherein the share of participation of other legal entities is more than 25 percent;
• legal entities wherein the founder or participant is simultaneously a founder or participant of another legal entity applying a special tax regime;
• legal entities wherein the founder or participant applies a special tax regime;
• taxpayers (individuals, sole proprietors) being the founders or participants of a legal entity applying a special tax regime;
• non-profit organizations;
• participants of special economic and industrial zones, “Astana Hub”;
• taxpayers for activities carried out under joint activity agreements.

When applying a special tax regime based on a simplified tax declaration the amount of corporate or individual income tax with the exception of taxes withheld at the source of payment is calculated by a taxpayer applying a 4 percent rate to the taxable item for the reporting tax period. (It should be noted that local representative bodies maslikhats had taken the decisions to reduce the rates for each region, averaging 3 to 2 percent.)

A tax and reporting period for the special tax regime based on simplified declaration is half a year.

According to paragraph 3 of Article 722 of the new Tax Code of the Republic of Kazakhstan when applying a special tax regime based on a simplified declaration, Form 910.00 is still used, which is submitted for half a year, i.e. twice a year, and Form 200.00 for hired employees quarterly.

In the case of sale of real estate property purchased and registered in 2025 and is sold one year or more from the date of state registration, there is none of income from mark-up value. The changes affected real estate property registered after January 1, 2026. Therefore, when registering the ownership rights after January 1, 2026, a two-year ownership period shall be taken into account.

From January 1, 2026, you are eligible to operate under special tax regime for self-employed, as the "Provision of services by hairdressers and beauty salons" activity is included in the list of activities eligible for a special tax regime for self-employed. However, when applying this regime, there is a requirement for income, which for a calendar month must not exceed 300 times a monthly calculation index in effect as of January 1 of the relevant financial year (4,325 MCI * 300 = 1,297,500 tenge).

From January 1, 2026, you are eligible to operate under a special tax regime for self-employed, as taxi operations are included in the list of activities eligible for  special tax regime for self-employed. However, when applying this regime, there is a requirement for income, which for a calendar month must not exceed 300 times monthly calculation index in effect as of January 1 of the relevant financial year (4,325 MCI * 300 = 1,297,500 tenge).

Self-employed individuals will perform their activities with a mandatory use of a designated mobile application.

Individual entrepreneurs and legal entities-residents of the Republic of Kazakhstan who carry out activity types that are not included in the list of activity types  for which the use of the special tax regime based on a simplified declaration is banned as determined by the Government of the Republic of Kazakhstan dated November 14, 2025, No. 970, have the right to use a special tax regime based on a simplified declaration.

Therefore, if your activity type is not listed in the above-mentioned Government Resolution, and if you comply with the conditions for using special tax regime based on a simplified declaration, you have the right to apply this tax regime.

According to the provisions of Article 99 of the Tax Code (from 01.01.2025), a taxpayer applying a special tax regime is not subject to VAT registration.

A taxpayer applying a special tax regime based on a simplified declaration, being a VAT non-payer is required to issue an invoice, however, an issue of an invoice is not required in the following cases:

1) The sales of goods, works, services, with the payments made:

• with presentation of a receipt from a cash register to the buyer and (or) through payment terminals;
• with presentation of a receipt from a special mobile app to the buyer of goods, works, services. At the buyer's request, the receipt must contain the buyer's identification number;

2) The sale of goods, works, and services to individuals, payments for which are made with electronic money or using electronic payment methods;

3) Making payments through second-tier banks, postal operators for utilities and communication services provided to an individual;

4) Registration of passenger transportation by rail or air transport using a hard copy ticket, an electronic ticket or an electronic travel document;

5) Gratuitous transfer of goods, gratuitous performance of work, provision of services to an individual who is not an individual entrepreneur or a person engaged in private practice;

6) Implementation of financial transactions provided for in Article 477 of the Tax Code.

The maximum turnover threshold for VAT registration is 10,000 times a monthly calculation index (4325*10,000= 43,250,000 tenge).

Taxpayers who applied special tax regimes before January 1, 2026, to apply special tax regime based on a simplified declaration, taking into account the conditions of use, must submit notifications of applied tax regime before March 1, 2026. Taxpayers who applied special tax regimes based on a patent and using a special mobile application before January 1, 2026, but who have not submitted a notification to apply a special tax regime based on a simplified declaration, are subject to automatic deregistration by tax authority as individual entrepreneurs on March 1, 2026.

Individuals using STR for self-employed individuals are completely exempt from income tax (an individual income tax rate is 0%). The only obligation for such individuals is to pay social contributions equal to 4% of their income (MPC, MPCE, SD, and MSHI, each 1%), which provides the self-employed with basic social guarantees.

For taxpayers applying STR based on a simplified declaration, a tax rate (CIT/IIT) of 4% has been established, with the right of LRB “maslikhats” granted to lower or raise this rate up to 50%.

There is no need to take into account goods (remaining goods) purchased before 2026 at a rate of 12%, but their further sale after January 1, 2026 is subject to taxation at the rates stipulated by the Tax Code in force since 2026 (16%, 10%, 5%).

The payer is de-registered from the VAT payer registration upon:

• transition from a generally established taxation system to a special tax regime;
• economic activities termination or liquidation.

From 2026, a taxpayer's right to voluntarily VAT de-registration will be waived if the minimum turnover in the previous year is not exceeded in the current year.

Receipt. A notification of the Applicable Tax Regime will be processed in the TPA ISTA in the "Submit Documents" section. The notification can also be submitted in hard copy to the State Revenue Office at the location. This service will also be available in mobile banking apps, as well as through the "E- salyk -business" mobile app (for IEs only).

A tax return for termination of activity is also available in the "Submit documents" section.

In addition, upon termination of activities, liquidation tax reporting is submitted, which can also be submitted through the TPA ISTA in the “Submit documents” section, or in hard copy to the state revenue authority.

Payment of dividends to a non-resident individual who owns a share in the authorized capital of a legal entity in the amount of 25% or more:

1. If the income amount does not exceed 230,000 MCI, the individual income tax rate is 5%.
2. If the income amount exceeds 230,000 MCI, a combined rate is applied: 5% for income within 230,000 MCI and 15% for the excess amount.

Payment of dividends to a non-resident legal entity that is a participant (shareholder) of a legal entity:

A corporate income tax rate of 15% applies.

Corrections to previously submitted reports are only possible through additional tax reporting or notification reporting.

If the taxpayer fails to submit the report on time, the tax authority system will automatically generate a zero report for this period (provided that the taxpayer has marked the forms to be submitted in the taxpayer account).

After that, it is no longer possible to submit a report for the same period, except in the following cases:

• submission of additional reports;
• provision of a report in hard copy within the specified period.

If the taxpayer does submit a hard copy report and receives the "Document received" status, the automatically generated zero report is cancelled.

These changes are aimed at reducing errors and increasing the transparency of tax administration. Taxpayers should prepare for new rules in advance to avoid reporting problems.

This functionality will be available for completion in the TPA taxpayer profile closer to the reporting deadline for the first tax period of 2026.

A taxpayer (tax agent) also has the right to recognize a structural division of a legal entity as an independent payer of taxes and payments to state budget, with the exception of corporate income tax and value added tax.

To recognize a structural division as an independent payer of taxes and payments to state budget, a taxpayer (tax agent) must notify the tax authority electronically and state tax reporting forms in the taxpayer profile of TPA ISTA  to be submitted by such structural division. This functionality will be available in January-February 2026.

current Tax Code also provides for regulations that stimulate the employment of persons with disabilities.

A new Tax Code changes the conditions and approaches for applying tax benefits.

With regard to CIT:

1) Organizations of persons with disabilities reduce the corporate income tax:

• by 50% if the number of persons with disabilities is from 3 to 10 employees,
• by 100% if the number of employees exceeds 10.

Additional conditions are established for the application of these benefits:

• the average annual number of employees with disabilities on staff is not less than 51%,
• expenses of employees - persons with disabilities constitute at least 51% of the payroll,
• 90% of the organization’s income is received with the participation of employees with disabilities;
• employees - persons with disabilities are not in the employment relationships with other organizations of persons with disabilities.

2) Taxpayers have the right to reduce taxable income by an amount equal to 2 times the cost of paying wages to persons with disabilities and by 50% of the amount of social tax from their salary;

3) Taxpayers who are social entrepreneurs have the right to reduce their taxable income by the amount of expenses for paying for vocational training, including if the employee is a person with a disability.

With regard to VAT

Turnover from the sale of goods, works, and services is exempt from VAT if:

• in the tax period when the sale was made and for the four preceding tax periods simultaneously, the average number of persons with disabilities is not less than 51% of the total number of employees and the costs of paying wages to persons with disabilities are not less than 51% of the payroll,
• the number of employees - persons with disabilities - at least 10 people;
• the production of goods, provision of services, and performance of work were carried out with the participation of workers - persons with disabilities.

With regard to social tax

In accordance with the Social Code, specialized organizations for persons with disabilities are not payers of social tax.

With regard to vehicle tax

Public associations of persons with disabilities - one passenger vehicle with an engine capacity of no more than 3000 cubic centimeters and one bus are not subject to vehicle tax.

With regard to land tax

In accordance with the Social Code, specialized organizations for persons with disabilities apply a coefficient of 0 to the rates when calculating land tax.

With regard to property tax

In accordance with the Social Code, specialized organizations for persons with disabilities calculate property tax at a rate of 0.1% of the tax base.

In 2026, the Tax Code provides the following regarding the VAT taxation in health sector.

1) Exempt from VAT:

• sale of drugs and health services by a healthcare entity licensed for health activities:

* within the framework of guaranteed state benefit package (GSBP) and compulsory health insurance (CHI);

* for the treatment of orphan and socially significant diseases.

The list is being developed by the Ministry of Health of the Republic of Kazakhstan.

• import of drugs within the framework of GSBP and Compulsory Health Insurance, as well as for the treatment of orphan and socially significant diseases.

The list and procedure for exempt from VAT on imports is being developed by the Ministry of Health of the Republic of Kazakhstan.

2) The VAT rate will be 5% from January 1, 2026, and 10% from January 1, 2027:

• when selling drugs, except for those exempt from VAT, medical devices, medical supplies, as well as technical auxiliary (compensatory) means.

The list is being developed by the Ministry of Health of the Republic of Kazakhstan;

• - providing health services by a healthcare entity that has a license for health activities, except for those exempt from VAT.

Since 2026, a change has been made regarding the exempt from VAT on sale and rental of housing.

The sale by a construction company of a residential building (part of a residential building), the construction of which was commenced and/or the commissioning of which was completed before January 1, 2026, will be exempt from VAT.

VAT exempt will also apply when leasing a residential building (part of a residential building) under a long-term residential lease agreement with the right to re-purchase, concluded before January 1, 2026.

The introduction of electronic invoice statements for transactions related to the purchase of works and services from non-residents is associated with complex administration of such transactions. None of information in information systems before submitting VAT Return (Form 300.00) leads to distorted information on the VAT offset amount and poor desk VAT audits.

An electronic invoice for VAT for a non-resident will be issued to the taxpayer upon the date of VAT payment for non-resident to the budget but no later than five calendar days after that payment date. In turn, the VAT payer has the right to offset the VAT amount for non-resident based on the issued electronic invoice, based on the issue date.

Thus, the proposed mechanism will enable for the unambiguous determination of the VAT amount offset date, which will facilitate the administration and reduce the number of desk audit notifications issued.

Electronic invoices for non-residents can be issued both through the Electronic Invoice Information System portal and through accounting systems used by non-residents (for example, 1C). In the "Electronic Invoice" journal, click the "Create Electronic Invoice" and select the supplier category "Non-resident (supplier of works, services)".

After selecting this category, your information will automatically be transferred to the "Recipient" section and pre-filled in with the information you provided during the registration. The "Supplier" section will become available for filling-in; this is where you'll need to enter the non-resident information.

If a non-resident is from an EAEU country (RU, BY, KG, AM), you must additionally indicate his identifier (IIN/BIN).

If the date of the turnover falls on the 4th quarter of 2025, then when issuing an electronic invoice, the VAT rate in effect in 2025, i.e. 12%, is applied.

The new Tax Code does not establish any restrictions on the VAT amounts offset for the purchased goods and services used for turnover subject to the standard VAT rate of 16%.

Thus, when purchasing health services at the VAT rate of 5%, used for taxable turnover at the rate of 16%, the VAT amount reflected in the electronic invoice, i.e. at the rate of 5%, will be credited.

The new Tax Code introduces a progressive personal income tax rate.

For an employee’s annual income exceeding 8,500 MCI (33.4 million tenge), the rate will be 15%.

For income in the form of dividends up to 230,000 MCI - 5% and above this limit - the tax amount on taxable income in the amount of 230,000 times MCI + 15% of the amount in excess of it.

For the income of individual entrepreneurs applying the generally established taxation procedure:

up to 230,000 times the MCI - 10% and above this limit - the tax amount on taxable income in the amount of 230,000 times MCI + 15% of the amount in excess of it.

For income of individuals engaged in private practice - 9%;

For income of peasant farms from the production, sale or processing of agricultural products of their own production - 3% (previously there was a reduction in the individual income tax of 70%).

The new Tax Code provides for the elimination of the relationship between social tax and social deductions.

In connection with this, a separate social tax rate of 6% has been established.

A different social tax rate has been established (previously, a reduction of the personal income tax rate by 70% was envisaged) for:

• agricultural producers - 1.8%;
• peasant or farming households that apply the generally established tax regime - 0.6 MCI for themselves and 0.3 MCI for employees.

Taxpayers using a special tax regime are exempt from social tax, including:

• for the self-employed;
• on the basis of a simplified declaration;
• for peasant or farm households.

Please note that for persons with disabilities of the first and second groups, a social tax deduction in the amount of 5,000 times MCI is provided.

For other categories of persons with disabilities (a person with a third-group disability, a child with a disability, one of the parents, guardians, trustees of a child with a disability - for each such child with a disability until he or she reaches the age of eighteen, one of the parents, guardians, trustees of a person recognized as a person with a disability due to the reason "person with a disability from childhood"), a tax deduction has been retained within the limit of 882 times MCI (3,814,650 tenge in 2026) for the calendar year.

Yes, for passenger cars whose service life exceeds:

• 10 years, a correction factor of 0.3 is applied
• 20 years, a correction factor of 0.5 is applied

According to the new Tax Code, foreign internet platforms operating in the Republic of Kazakhstan are required to register conditionally with tax authorities. Failure to comply with this requirement will result in administrative penalties, including blocking access to internet resources and/or the platform itself.

Furthermore, if, during the desk audit, discrepancies in the amounts of taxes paid (for example, VAT) are identified, and the discrepancy is not resolved as a result of the notification issued, a decision may also be made to block the platform.

The standards for expenses that are not subject to deduction when determining taxable income are regulated in Article 286 of the Tax Code.

According to subparagraph 16 of Article 286 of the Tax Code, expenses of a taxpayer for the acquisition of goods, works, services from persons applying a special tax regime based on a simplified declaration on the date of receipt of such goods, works, services are not subject to deduction.

The date of receipt of goods is recognized as the date of actual transfer of goods to the buyer on the basis of supporting documents.

The date of receipt of works and services is recognized as the date of signing the act of works performed, services rendered, or other document confirming the fact of works performed and services rendered.

Based on the provisions of the Law "On Accounting and Financial Reporting"

Individual entrepreneurs have the right not to maintain accounting records (except for the preparation and storage of primary documents) and the preparation of financial statements if the following conditions are met simultaneously:

1. Apply, in accordance with the tax legislation of the Republic of Kazakhstan, a special tax regime based on a simplified declaration, and the income for the calendar year does not exceed 135,000 times MCI (583,875,000 tenge).
2. Are not registered for value added tax.
3. Are not subjects of natural monopolies.

In the event of non-compliance with one of the conditions specified in this paragraph, the individual entrepreneur is obliged to maintain accounting records and prepare financial statements from the month following the month in which such non-compliance arose.

 An organization has the right not to issue invoices in the following cases:

1) Sales of goods, works, services, payments for which are made:

• with the presentation to the buyer of a receipt from a cash register and (or) through payment terminals;

2) The sale of goods, works, and services to individuals, payments for which are made with electronic money or using electronic payment methods;

3) Sales to individuals who use the purchased goods for personal, family, household or other purposes not related to entrepreneurial activity (final consumption).

Moreover, if necessary, it is possible to issue an electronic invoice for the sale of goods to individuals for the entire turnover for the day, for each type of goods (clause 70 of Order No. 629).

Taxpayers who applied special tax regimes based on a patent and using a special mobile application before January 1, 2026, and who did not submit a notification for the applying special tax regime based on a simplified declaration, are subject to automatic deregistration by the tax authority as individual entrepreneurs on March 1, 2026.

The date of deregistration of such taxpayers as individual entrepreneurs is 01.01.2026.

Provided that notification of transition to a special tax regime for the self-employed is submitted, the start date of application of special tax regime for the self-employed is:

• the month specified in the first payment document in accordance with paragraph 3 of Article 720 of the Tax Code, in the case of carrying out activities in places where there is no public telecommunications network;
• the date of the first receipt generated in a special mobile application.

For disabled people, tax exemption for entrepreneurial activity depends on the chosen tax regime. For example, if an individual entrepreneur operates under a simplified tax regime, then no tax exemptions are provided. If he operates in the generally established manner, he has the right to apply social tax deductions in the amount of 5,000 times MCI for groups 1 and 2 for the individual income tax, subject to the taxation obligation (clause 2 of Article 411 of the Tax Code).

Individual entrepreneurs (except for individual entrepreneurs applying a special tax regime based on a simplified declaration) for taxable objects used (to be used) in entrepreneurial activities, and legal entities are payers of current payments of property tax if their estimated tax amount is more than 300 times MCI (1,297,500 tenge).

The tax amount is determined as the product of the relevant tax rate and the book value of taxable items, determined based on accounting data at the beginning of the tax period.

A simplified declaration is submitted to the tax authority at the location of the taxpayer no later than the 15th day of the second month following the reporting tax period (half-year) on form 910.00. Also, if there are hired employees, there is an obligation to submit a declaration on individual income tax and social tax. The declaration is submitted by taxpayers to the tax authorities at the taxpayer’s location quarterly no later than the 15th day of the second month following the reporting period (quarterly).

The following are subject to the monthly payment: MPC, MPCE, SD, CHIC.

Information on the VAT payers can be found on the website of the State Revenue Committee kgd.gov.kz – “Electronic Services” – “Business Assistance” – “Search for VAT payer information”.

The portal of services and services of the state revenue authorities of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan portal.kgd.gov.kz/ - "Services" - "VAT payer data search"

Payers of advance payments are payers of corporate income tax, with the exception of the following persons:

1) Taxpayers whose total annual income, taking into account adjustments for the tax period preceding the previous tax period, does not exceed an amount equal to 600,000 times MCI (4325*600000=2,595,000,000 tenge).

2) Newly created (emerging) taxpayers - during the tax period in which state (accounting) registration was carried out with the registering authority, as well as during the subsequent tax period.

3) Non-resident legal entities newly registered with the tax authorities as taxpayers, operating in the Republic of Kazakhstan through a permanent establishment without opening a structural subdivision of the legal entity - during the tax period in which registration with the tax authorities was carried out, as well as during the subsequent tax period.

4) Non-profit organizations applying the provisions of paragraph 1 of Article 329 and Article 330 of the Tax Code.

5) Organizations of persons with disabilities that meet the conditions of Article 331 of the Tax Code.

7) An organization specializing in improving the quality of loan portfolios of second-tier banks, the sole shareholder of which is the Government of the Republic of Kazakhstan.

8) The bodies of the Center in accordance with the Constitutional Law of the Republic of Kazakhstan “On the Astana International Financial Center” and the organization of the AIFC body.

9) Subsoil users developing gas projects on land in accordance with the legislation of the Republic of Kazakhstan on subsoil and subsoil use, applying the taxation features provided for in Chapter 83 of the Tax Code.

Based on the provisions of the Law "On Accounting and Financial Reporting", individual entrepreneurs have the right not to maintain accounting records (except for the preparation and storage of primary documents) and the preparation of financial statements if the following conditions are met simultaneously:

1) Apply in accordance with the tax legislation of the Republic of Kazakhstan, a special tax regime based on a simplified declaration, and whose income for the calendar year does not exceed 135,000 times MCI ( 583,875,000 tenge).

2) Are not registered for value added tax.

3) Are not the subjects of natural monopolies.

In the event of non-compliance with one of the conditions specified in this paragraph, an individual entrepreneur is obliged to maintain accounting records and prepare financial statements from the month following the month in which such non-compliance arose.

Thus, an IE provided he or she complies with the provisions of the aforementioned Law, has the right not to maintain accounting records except for primary documentation. Hiring an accountant is the IE's decision.

List of activities for which the application of a special tax regime based on a simplified declaration is prohibited:

1 Activities related to the circulation of narcotic drugs, psychotropic substances and precursors

2 Production and (or) wholesale of excisable products

3 Sale of certain types of petroleum products - gasoline, diesel fuel and fuel oil

4 Activities related to grain storage at grain receiving points

5 Conducting lotteries

6 Activities in the gambling industry

7 Activities related to the circulation of radioactive materials

8 Financial, insurance activities and intermediary activities of an insurance broker and insurance agent

9 Security activities

10 Activities related to the circulation of civilian and service weapons and ammunition for them

11 Digital mining activities

12 Subsoil use (except for subsoil use activities carried out on the basis of a prospecting license)

13 Collection (procurement), storage, production, processing and sale of scrap and waste of non-ferrous and ferrous metals

14 Activities within the framework of financial leasing

15 Lease and operation of a trading market

16 Sublease of retail facilities related to trade markets, stationary retail facilities of categories 1 and 2, in accordance with the legislation of the Republic of Kazakhstan on the regulation of trade activities, as well as retail spaces, retail facilities and catering facilities located on their territory

17 Car leasing

18 Leasing of construction machinery and equipment

19 Leasing of agricultural machinery and equipment

20 Construction of residential and non-residential buildings

21 Sale of housing stock

22 Consulting and/or marketing services

23 Activities in the field of accounting or auditing

24 Activities in the field of law, justice and justice

25 Construction of roads and highways

26 Activities of freight rail transport

27 Construction of railways and subways

28 Construction of oil and gas main pipelines

29 Activities in the field of architecture for nuclear industry and nuclear energy facilities

30 Construction of bridges and tunnels

31 Construction of stationary retail facilities of category

32 Activities of collection agencies and credit bureaus

33 Wholesale trade of ferrous and non-ferrous metal ores

34 Wholesale trade in precious metals

35 Wholesale trade of crude oil and associated gas

36 Scheduled cargo air transport activities 51211 Scheduled cargo air transport activities

37 Production of refined petroleum products

38 Wholesale trade of scrap and waste of ferrous and non-ferrous metals

39 Manufacture of motor vehicles, except engines for motor vehicles

40 Electricity production by other power plants

41 Brokerage activities in transactions with securities and commodities

42 Pawnshop activities

43 Banking activities

44 Activities in the securities market

List of activities for which the use of a special tax regime for the self-employed is permitted:

1. 01620 Activities promoting animal husbandry

2. 32200 Manufacture of musical instruments

3. 43310 Plastering works

4. 43320 Joinery and carpentry

5. 43330 Floor coverings and wall cladding

6. 43340 Painting and glazing work

7. 47992 Retail trade through network marketing

8. 49320 Taxi activities

9. 53200 Other postal and courier activities *

10. 56210 Delivery of prepared food to order

11. 68201 Lease (sublease) and management of own or leased residential real estate

12. 74200 Photography activities

13. 74300 Oral and written translation activities

14. 75,000 Veterinary activities

15. 77290 Renting and leasing of other personal and household goods

16. 81211 General cleaning of residential buildings

17. 82990 Other support business service activities not included in other categories

18. 85510 Education in Sports and Recreation

19. 85520 Education in the field of culture

20. 85599 Other educational activities not included in other groups

21. 90030 Artistic and literary creativity

22. 95110 Repair of computers and peripheral equipment

23. 95120 Repair of communications equipment

24. 95210 Repair of household electronic appliances

25. 95220 Repair of household appliances, home and garden equipment

26. 95231 Shoe repair

27. 95232 Repair of travel and haberdashery products made of genuine and artificial leather

28. 95240 Repair of furniture and interior items

29. 95251 Repair of wristwatches and other watches

30. 95252 Jewelry repair

31. 95291 Repair of knitted and crocheted goods

32. 95292 Repair of garments, headwear and textile haberdashery

33. 95293 Repair of fur and leather goods and headwear

34. 95294 Repair of musical instruments

35. 95295 Repair of carpets and rugs

36. 95296 Bicycle repair

37. 95299 Repair of other personal and household goods not included in other groups

38. 96020 Provision of services by hairdressers and beauty salons

39. 97000 Activities of households employing domestic workers

40. 98100 Activities of households in the production of goods for own consumption

According to Article 718 of the Tax Code, the special tax regime for the self-employed may be applied by self-employed individuals (who are not individual entrepreneurs) – citizens of the Republic of Kazakhstan,  ethnic Kazakh “kandas” , who meet the following conditions:

1) carrying out one or more types of activities for which the use of a special tax regime for the self-employed is permitted .

The list of types of activities for which the application of a special tax regime for the self-employed is permitted is approved by the Government of the Republic of Kazakhstan;

2) not using the labor of workers;

3) whose income for a calendar month does not exceed 300 times the monthly calculation indicator in effect on January 1 of the relevant financial year.

Thus, a self-employed person has the right to apply several types of activities, the main criterion being the type of activity and the amount of income for the calendar month.

This information is available on the website/portal.kgd.gov.kz in the section "Services" - "Information on counterparties" when entering the IIN/BIN, registration data for the tax regime is displayed.

Social tax is calculated at a rate of 6 percent.

The exception is the activity of producing and selling agricultural products of own production and processing agricultural products of own production and selling products of such processing, which calculate social tax at a rate of 1.8 percent on taxable items.

Payers of social tax who are individual entrepreneurs or persons engaged in private practice, with the exception of cases established by paragraph 4 of this article, calculate social tax:

Individual entrepreneurs and individuals engaged in private practice calculate social tax:

• for oneself - in the amount of 2 times the monthly calculation indicator in effect on the date of payment;
• for each employee - in the amount of 1 time the monthly calculation indicator in effect on the date of payment.

Peasant or farming enterprises calculate social tax based on taxable items related to their activities:

• for oneself - 0.6 times the monthly calculation indicator in effect on the date of payment;
• for each employee - 0.3 times the monthly calculation indicator in effect on the date of payment.

According to the provisions of the Tax Code, from January 2026, tax reporting, with the exception of the statement on the import of goods and the payment of indirect taxes, cannot be revoked.

Collection of tax arrears from funds in the bank accounts of the taxpayer (tax agent) is carried out by the tax authority in a compulsory manner if the taxpayer (tax agent) fails to pay off tax arrears in an amount of at least 20 times the monthly calculation indicator (86,500 tenge).

The tax debt of a deceased individual, which arose on the day of his death or on the date of entry into force of a court decision declaring him deceased, unless otherwise provided by this article, shall be repaid by the heir (heirs) within the limits of the value of the inherited property and in proportion to the share in the inheritance on the date of its acceptance.

If the heir of a deceased individual entrepreneur is an orphan or a child left without parental care, then the obligation to pay off the tax debt of the testator is imposed on such heir only on the basis of a court order on the collection of tax debt that has entered into legal force.

The tax authority files a claim for collection of tax arrears in court based on a document confirming the status of an orphan or a child left without parental care, and information on registration with the tax authority and tax arrears on the date of death.

If a claim for collection of tax arrears is denied, the testator's tax arrears are written off in accordance with the decision to write off the tax arrears.

The decision to write off tax arrears is made by the tax authority on the basis of a final and binding court decision refusing to satisfy a claim for collection of tax arrears.

After tax registration, the taxpayer (tax agent) specifies the tax reporting forms to be submitted in the web application.

In the event of a change in the types of activities that require the submission of other forms of tax reporting, the taxpayer (tax agent) shall indicate in the web application the forms of tax reporting to be submitted before the deadline for submitting tax reporting.

This functionality will be available for completion in the TPA taxpayer profile closer to the reporting deadline for the first tax period of 2026.

The taxpayer (tax agent) also has the right to recognize a structural subdivision of a legal entity as an independent payer of taxes and payments to the budget, with the exception of corporate income tax and value added tax.

To recognize a structural division as an independent payer of taxes and payments to the budget, the taxpayer (tax agent) must notify the tax authority electronically and indicate in the taxpayer profile of the TPA ISTA the tax reporting forms required to be submitted by such structural division. This functionality will be available in January-February 2026.

A person engaged in private practice, registered as a payer of value-added tax, within ten working days from the date of entry into force of the Tax Code, without notice, is subject to deregistration by the tax authority as a payer of value-added tax from the date of entry into force of this Code (Article 829 of the Tax Code of the Republic of Kazakhstan as amended in 2026).

Legal entities, as well as individual entrepreneurs (except for individual entrepreneurs applying a special tax regime based on a simplified declaration) whose tax liabilities exceed the established threshold (300 times the monthly calculation index (1,027,500 tenge )) submit a calculation of current payments using form 701.01

From January 1, 2026, increased tax rates for passenger cars with an engine capacity over 3 liters, which were registered after December 31, 2013, will be cancelled. Previously, such cars were taxed on a progressive scale: from 35 to 200 MCI, depending on the engine capacity. From 2026, flat rates will be introduced: from 3,000 to 4,000 cm³ - 15 MCI; Over 4,000 cm³ - 117 MCI.

In the new Tax Code, state revenue authorities have changed the principles for applying the Risk Management System in tax administration, eliminating the categorization of taxpayers by risk level.

Instead, the SRB will analyze and identify tax risks by tax type, industry, region, taxpayer group, etc.

According to the regulations that come into effect on January 1, 2026

According to paragraph 1 of Article 401 of the Tax Code, an individual has the right to apply the following types of personal tax deductions:

1) tax deduction of social payments;

2) basic tax deduction;

3) social tax deductions.

Taking into account the provisions of Articles 402, 403 and 404 of the Tax Code, tax deductions include:

• tax deduction of social payments in the form of mandatory pension contributions, contributions to compulsory social health insurance and social contributions under civil law contracts,
• basic deduction in the amount of 30 MCI,
• social tax deductions are applied:

* a person with a disability of the first or second group in the amount of 5,000 MCI;

* persons with disabilities of the third group;

* a child with a disability;

* participants in the Great Patriotic War and equivalent persons, persons awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War;

* a person who worked (served) for at least six months from June 22, 1941 to May 9, 1945 during the Great Patriotic War in the amount of 882 MCI;

* one of the parents, guardians, trustees of a child with a disability, “a person with a disability from childhood”, one of the adoptive parents , one of the foster parents in the amount of 882 MCI.

Thus, from January 1, 2026, tax deductions for remuneration, education, and for large families are not provided.

At the same time, a basic deduction of 30 MCI has been introduced, and there is no longer an obligation for individuals to collect and store documents confirming tax deductions, or to annually submit an income and property declaration.