2026. The system of special tax regimes has been simplified

10.09.2025 09:50:59 2961

The reform aimed at increasing transparency and reducing the administrative burden on small businesses has been completed

From January 1, 2026, three universal special tax regimes (STRs) will remain instead of the seven options previously in force:

- Who can apply: Individuals who do not have the status of an individual entrepreneur (IE) and do not employ hired workers.

- Income limit: Up to 300 MRP per month (≈ 1.3 million tg); up to 15 million tg per year.

- Tax burden: Social payments at the rate of 4% of income; individual income tax (IIT) is not paid.

- Reporting: No declaration - the calculation is done automatically every month on the basis of receipts in the mobile application e-Salyq Business.

- Income limit: Up to 600,000 MRP per year (≈ 2.5 billion tg).

- Employees: No restrictions on the number of employees.

- IPN rate: 4% (with the right of maslikhats to increase/decrease it by 50%).

- Reporting: Form 910.00 twice a year.

- Benefits:

- For revenue over 24,000 MRP, the tax burden is reduced by the amount of payroll.

- For revenues less than 135,000 MRP, no bookkeeping is required.

- VAT: Not applicable.

- Restrictions: A list of prohibited activities has been approved.

- Type of activity: Agriculture (it is obligatory to have own or leased land plot).

- Tax: 0.5% of turnover (payable as IPN).

- Exemptions: From VAT, social tax, property tax and transportation used in agricultural work.

- Reporting: Form 200.00 once a year.

Expected results

-25% reduction in the number of reporting forms for small businesses.

≈ 40 thousand entrepreneurs will automatically switch to a convenient regime without visiting tax authorities.

> 120 billion tg - annual savings in administrative costs for business and the state.