On July 18, 2025, a new Tax Code was signed. In order to optimize tax regimes, 3 types of special tax regimes have been introduced:
1. for the self-employed,
2. based on a simplified declaration,
3. for peasant or farm enterprises.
For reference:
- combined SNR based on simplified declaration and retail tax SNR;
- combined patent-based SNR and mobile application-based SNR;
- the SNR was abolished using a fixed deduction;
- the SNR for agricultural enterprises has been abolished (the generally established procedure since 01.01.2026).
The SNR for the self-employed:
 have the right to apply to non-sole proprietors (citizens of the Republic of Kazakhstan, candace)
 without employees
 marginal income of 300 MCI per month (1.3 million tenge, 15 million tenge per year)
 permitted list of activities (Resolution of the Government of the Republic of Kazakhstan, hereinafter referred to as the PPRC)
Exempt from payment of IPN — 0, 
 social payments in the amount of 4% of income
There is no TNF, the calculation is based on the receipts of the mobile application
, the tax period is a month
 Details of the application of the SNR for the self-employed:
The object of taxation is the amount of income received based on the results of a calendar month;
For entities , the cash method of recognizing income and expenses applies — their occurrence on the day of settlements or payments .;
to account for the income received, accrual of personal income tax and social contributions, you need to use a special mobile application;
In the absence of an Internet connection or other means of communication in certain regions, the taxpayer is obliged to keep records in a simplified mode in a convenient form developed individually.;
SNR based on a simplified declaration:
residents of the Republic of Kazakhstan (sole proprietors and legal entities) are entitled to apply
The marginal income for the year is 600,000 MCI per year (2.5 billion tenge)
There is no restriction on the number of employees
 the IPN/CPN rate is 4% (the right to reduce/increase maslikhats by 50%),
 the prohibitive list of types of activities (BPRK)
 are not VAT payers (with the exception of value added tax on imported goods and value added tax for non-residents)
 are not social tax payers
 TNF once a half-year, the tax period is half a year
 the right to reduce the node by the amount of FOT if the income exceeds 24,000 MCI (100 million tenge)
 exemption from accounting if the income is less than 135,000 MCI (550 million tenge).
Details of the application of the SNR based on a simplified declaration:

The following legal entities in which the share of participation of other legal entities is more than 25 percent are not entitled to apply a special tax regime based on a simplified declaration.;
 legal entities in which the founder or participant is at the same time the founder or participant of another legal entity applying a special tax regime;
 legal entities where the founder or participant applies a special tax regime;
taxpayers (individuals, individual entrepreneurs) who are 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 agreements on joint activities.
CPR for farms (the current procedure has been preserved, the tax will be paid in the form of a personal income tax, the tax has been abolished):
 the right to use peasant or farm farms in the presence of land plots on the territory of the Republic of Kazakhstan on the rights of private ownership and (or) land use (including the right of secondary land use)
 non-payer of VAT, social tax, property tax and transport used in agricultural activities
 the IPN rate is 0.5% of the turnover
 TNF once a year, the tax period is a year.
Details of the application of the SNR for farms:
Peasant or farm enterprises applying a special tax regime for peasant or farm enterprises, upon receipt of income from activities that are not subject to this special tax regime, calculate, pay the relevant taxes and submit tax reports on them in the following tax regimes:
1) in a special tax regime based on a simplified declaration in accordance with the conditions of its application;
2) in a generally prescribed manner.
Amendments to the Tax Code of the Republic of Kazakhstan since 01.01.2026, related to the abolition of certain types of special tax regimes, provide for the taxpayer to choose a new mode of activity. The decision must be notified to the tax service by March 1, 2026, by submitting a corresponding notification. A must for those who currently work on the following types of SNR:
 Patent - based SNR
 СНРР СН на на на на на на based on a simplified declaration
 SNR with the use of a fixed deduction 
 СНРРРРРРР с с using a special mobile application
 The retail tax assessment.
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 application of a special tax regime based on a simplified declaration, are subject to automatic de-registration by the tax authority as individual entrepreneurs on March 1, 2026.
The date of removal of such taxpayers from the register as individual entrepreneurs is the date of entry into force of this Code.
The date of the beginning of the application of the special tax regime for the self-employed is:
the month indicated in the first payment document - in the case of activities in places where there is no public telecommunications network.;
the date of the first receipt generated in a special mobile application is in other cases.
Taxpayers who applied special tax regimes before January 1, 2026, in order to apply a special tax regime based on a simplified declaration, submit notifications on the applicable tax regime before March 1, 2026.
The date of termination of the application of special tax regimes that were applied before the entry into force of the Tax Code and the date of commencement of the application of the regime for such taxpayers is the date of entry into force of the Tax Code.
Taxpayers (except for non-profit organizations that applied special tax regimes based on a patent and using a special mobile application before January 1, 2026, as well as those applying a special tax regime for peasant or farm farms) who did not submit a notification of the applicable tax regime before March 1, 2026, are recognized as applying the generally established taxation procedure.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1062049?lang=kk