The system of special tax regimes has been simplified

The system of special tax regimes has been simplified

31.07.2025 09:20:42 605

PRESS RELEASE The system of special tax regimes has been simplified The reform aimed at reducing the administrative burden and increasing the transparency of taxation of small businesses has been completed," the Department of State Revenue for Kostanay region reported. Starting from January 1, 2026, instead of the seven previously existing options, three universal special tax regimes will remain: 1. Self-employment insurance for the self-employed 2. SNR based on a simplified declaration 3. Social Security Fund for peasant and farm enterprises (KFH) 1. Self-employment insurance for the self-employed Who can apply: an individual without sole proprietorship status and without employees. Income: up to 300 MCI per month ( 1.3 million tenge / 15 million tenge per year). Tax burden: 4% of income (social security payments), no personal income tax. Reporting: there is no declaration the calculation is generated automatically by receipts in the e-Salyq Business mobile application. 2. SNR based on a simplified declaration Income: up to 600,000 MCI per year ( 2.5 billion tenge). Employees: there are no number restrictions. IPN rate: 4% with the possibility of its increase/decrease by 50% by maslikhats. Reporting: Form 910.00 twice a year. Benefits: o the right to reduce the tax burden on the amount of the wage fund for income > 24,000 MCI; o accounting is not required if revenue is <135,000 MCI. VAT: not applicable. Restrictions: a list of prohibited activities has been established. 3. SNR for farms Type of activity: agriculture (own or leased land is required). Tax: 0.5% of the turnover, paid as a personal income tax (the tax has been abolished). Exemption from VAT, social tax, taxes on property and transport used in agricultural work. Reporting: declaration 200.00 once a year. Expected effect -25% reduction in the number of reporting forms for small businesses. About 40 thousand entrepreneurs will automatically switch to a more convenient mode without visiting the tax authority. > 120 billion tenge of annual administrative cost savings for businesses and the state.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1043261?lang=kk