According to the tax legislation, individuals engaged in private practice (hereinafter - the "IEPP") include private notaries, private bailiffs, lawyers, and professional mediators. ​

Before commencing activities, these individuals must register with the state revenue authorities as IEPPs based on a notification, in accordance with the procedures defined by the legislation of the Republic of Kazakhstan on permits and notifications. ​

Registration of IEPPs is carried out for the purposes of tax administration and covers individuals engaged in professional activities based on a license.

Registration of IEPPs, changes to registration data, and deregistration are regulated by Articles 79-81 of the Tax Code. ​The taxable income of such individuals is determined in accordance with Articles 362-365 of the Tax Code. They are also entitled to professional deductions, which are specified in these same articles.

​The Individual Income Tax (IIT) rate of 10% is applied to the income received, due at the end of the month. ​

Thus, when determining the taxable income of a private practitioner, no adjustments or deductions are applied (as is the case with income from employment contracts, for example), except for professional deductions.

Т This means that the entire amount of income earned from private practice is subject to IIT taxation. Neither the standard deduction nor other deductions, including the deduction for remuneration to the income of a notary, mediator, etc., are applied. ​

Professional deductions can be applied if the following conditions are met:

1) they are made in connection with the receipt of income from the activities of a private bailiff, mediator, notary, or lawyer;

 2) they are documented;

 3) they are reflected in the tax registers of a private bailiff, mediator, notary, or lawyer.

The amount of CIT tax must be paid monthly by the 5th day of the month following the month in which the income was received.

By Law of the Republic of Kazakhstan No. 208-VIII dated July 15, 2025, amendments and additions have been made to the current Tax Code, according to which Article 781 on "Transitional provisions on calculation, withholding, and payment of Individual Income Tax from January 1, 2025," requires IEPPs to pay individual income tax for the period from January 1, 2025, to the last day of the month in which the Law was enacted, no later than the 5th day following the month of enactment.

The Declaration on Income and Property (form 270.00) must be submitted by September 15 of the year following the reporting year. If a decision is made to terminate the IEPP's activities in the current year, a liquidation declaration on IIT (form 240.00) must be submitted.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1083685?lang=kk