What is important to know the persons renting out living spaces?

What is important to know the persons renting out living spaces?

24.04.2025 23:35:27 275

First, it is necessary to determine whether the activity will be performed with registering IE or without registering IE.

Based on Article 35 of the Entrepreneurial Code of the Republic of Kazakhstan, individuals meeting one of the following conditions are subject to mandatory state registration as individual entrepreneurs:

1) use work of hired workers on a permanent basis;

2) have an annual income from private entrepreneurship, calculated in accordance with the tax legislation of the Republic of Kazakhstan, in an amount exceeding 12 times the minimum wage established by the law on the republican budget and effective on January 1 of the corresponding fiscal year.

When working without registering IE:

- should not have salaried employees.;

- income is reflected in the declaration "On income and property" in the form 270.00 with a deadline to submit it until September 15 of the year following the reporting year, and to pay taxes until September 25.;

- the tax rate is 10% of the income amount.

When registering an IE, it is possible to apply any of the 3 special tax regimes for small businesses (STR for SB), according to the conditions of application provided for in Article 683 of the Tax Code of the Republic of Kazakhstan.

Table on the STR for persons renting out apartments in 2025

 

Without IE

Simplified declaration

Patent

Е- Salyk Business

Income up to

-

94,5 million tenge

13,8 million tenge

13,8 million tenge

Workers

no

until 30

no

No

Tax rate

10%

3%

1%

1%

Social payments

no

yes 

yes 

yes 

Tax payment

Once a year

Twice a year

Before patent registering

monthly

CRM when paying cash

Is  not required  

Is required  

Is required  

Is  not required  

Tax reporting form

form 270.00

form 910.00

form 911.00

Is  not required  


In all regimes, it is necessary to pay social payments, the minimum amounts of which are:

- mandatory pension contributions (MPC) – 10% of 1 MW;

- mandatory pension contributions of the employer (MPCE) – 2.5% of 1 MW;

- Social contributions (SC) – 5% of 1 MW;

- Contributions for health insurance (CMSHI) – 5% of 1,4 MW.

In total 20825 tenge

Minimum wage (MW) in 2025 is 85000 tenge.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/980518?lang=kk