A briefing on "Special tax regimes" was held at the Regional Communications Service. During the briefing, Bauyrzhan Shaikenov, Deputy Head of the State Revenue Department for the Akmola region, recalled that the new Tax Code will enter into force on January 1, 2026. The speaker noted that 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 (in accordance with the generally established procedure). 1) Self-employment insurance for the self-employed: - has the right to apply to non-sole proprietors; - without employees; - marginal income – 300 MCI per month (1.3 million tenge, 15 million tenge per year); - the permitted list of activities; - social payments in the amount of 4% of income; - exempt from payment of personal income tax; - There is no TNF, the payment is based on the receipts of the mobile application on a monthly basis. 2) SNR based on a simplified declaration: - the marginal income for the year is 600,000 MCI (2.5 billion tenge); - there are no restrictions on the number of employees; - the IPN rate is 4% (the right to reduce/increase maslikhats by 50%); - the prohibitive list of activities (BPRC); - non-payers of VAT; - TNF every six months; - 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); - for NPOs on ESD, there is a ban on deductions of amounts of mutual settlements with the SNR based on a simplified declaration. 3) The CPR for farms (the current procedure has been preserved, the tax will be paid in the form of an individual income tax, the tax has been abolished). - agricultural activities; - non-payers of VAT, VAT, property taxes and transport used in agricultural activities; - the rate is 0.5% of the turnover; - mandatory availability of a land plot; - TNF once a year Comprehensive answers were given to the journalists' questions asked during the briefing.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1088006?lang=kk