The topic is "A new regime for the self-employed in 2026"

Question 1: I work for myself (I bake cakes at home). Incomes are unstable. Do I have to open an individual entrepreneur to work legally?
Answer: No, starting from January 1, 2026, you do not need to register an individual entrepreneur. A new special tax regime has been introduced for citizens who receive income from personal work. The main conditions: you work independently without hiring employees, and your income does not exceed 300 MCI per month (about 1.3 million tenge).

Question 2: How much taxes will I have to pay? What if I didn't have any clients at all this month?
Answer: The self–employed have a flat rate of 4% of their actual income. At the same time, the individual income tax (IIT) is 0%. The entire amount (4%) goes entirely to your social guarantees: pension contributions (OPV and OPVR), social contributions and medical insurance (CSHI). The main advantage of the mode is that the "no income– no payments" rule applies. If you haven't earned anything in a month, you won't have to pay anything.

Question 3: I don't understand accounting. How do I submit reports and pay taxes?
Answer: You don't need to submit your tax returns. All accounting is as automated as possible and is conducted on a smartphone. You need to install the e-Salyq Business mobile application, or use special services in the applications of Halyk or Kaspi banks. For example, in Kaspi.kz This is the "Deductions for the self–employed" section, and Halyk Bank has the "Self-employed" service. Upon receipt of payment, you will generate an electronic receipt directly in the application. At the end of the month, the system itself will calculate the total amount of tax (4%), which must be paid by the 25th of the following month (for example, the tax for April is paid before May 25). Payment is made directly in the app. The money will be automatically allocated to your pension, social and medical contributions.

Question 4: Do I need to open a separate bank card for such income?
The answer is yes. To separate personal transfers from professional income, the self-employed need to apply to a bank and open a separate checking account. This is where you will accept payment for your services.

Question 5: I rent out my apartment. Can I apply this status?
The answer is yes. Renting out or subletting your own or rented residential real estate is officially included in the list of permitted activities for this regime.

Question 6: If a legal entity (for example, an LLP) applies to me for a service, will I be able to work with them? Do I need to prescribe an ESF for them?
Answer: Yes, you can provide services to companies. Companies (working on a simplified declaration) have the right to deduct your services. The self-employed do not need to issue electronic invoices. Your receipt from the mobile app is enough to confirm the company's expenses. The Act of completed Works (ADR) is signed only if it is required by the receiving party.

Department of Explanatory Work and Contact Center
State Duma of the Pavlodar region

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1209331?lang=kk