A new Tax Code will come into force in Kazakhstan in January 2026. To clarify the provisions of the law, the Ministry of Finance, together with the State Revenue Committee, is conducting information events throughout the country. As part of this project, a seminar was held in Atyrau, the purpose of which was to inform taxpayers about innovations and changes in the field of business taxation, which will allow entrepreneurs to better prepare for work in the new conditions of tax regulation.

Atyrau region plays an important role in the economy of Kazakhstan, thanks to the development of the oil and gas industry, transport infrastructure and processing industries. The largest oil fields in Kazakhstan, Tengiz and Kashagan, are located here. To work effectively, mining companies rely heavily on small and medium-sized businesses that supply equipment, services, and perform contract work. That is why the seminar paid special attention to the issues of SME taxation.

According to the new Tax Code, a simplified special tax regime (SSR) is being introduced based on the declaration. The SNR is intended for SMEs with incomes of up to 600,000 MCI (about 2.4 billion tenge) and is aimed at reducing the administrative burden: reporting is simplified, and access to the regime becomes possible without mandatory registration as an individual entrepreneur.

In addition, the threshold for mandatory VAT registration has been lowered to 10,000 MCI (approximately 40 million tenge), which expands the range of taxpayers. The reform also provides for a 30% reduction in reporting and a 20% reduction in taxes.

The new Tax Code provides for a more flexible and lenient procedure for collecting debts from entrepreneurs. If the amount of debt is insignificant, the company's accounts will no longer be automatically blocked, which allows the business to continue its activities without the risk of stopping operations. Instead of harsh measures, a step-by-step recovery mechanism is being introduced, where warnings and notifications are applied first, and more stringent tools are applied only in case of systematic violations. This approach reduces the pressure on small and medium-sized businesses and creates conditions for more stable operation of enterprises.

The tax reform not only updates the tax system, but also makes it more fair and business-oriented.
The next seminar will be held on September 17 in Taldykorgan.

Source : https://www.gov.kz/memleket/entities/minfin/press/news/details/1068301?lang=kk