The new Tax Code, aimed at supporting individuals with low incomes as well as those engaged in activity on an occasional basis without hiring employees (including individuals working through platform-based employment), introduces a Special Tax Regime (STR) for the self-employed.

This STR may be applied by individuals (citizens of the Republic of Kazakhstan and kandas) who currently use the STR based on a patent, those using a special mobile application, those engaged in platform-based employment, as well as other individuals who meet the following criteria:

• are not individual entrepreneurs;

• do not use hired labor in their activities;

• engage in types of activities permitted for the application of this regime by Government Resolution;

• have income not exceeding 300 times the Monthly Calculated Index (MCI) per calendar month (1.3 million tenge in 2026).

The fulfillment of obligations by individuals applying this regime is made as simple as possible in the following ways:

1. They are exempt from registering as individual entrepreneurs.

2. They are fully exempt from paying income tax (PIT rate of 0%).

3. Their only obligation is the payment of social contributions amounting to 4% of income (1% each for pension contributions, mandatory professional pension contributions, social contributions, and compulsory medical insurance). This provides basic social guarantees, including pension coverage, medical care, and social insurance in case of insured events.

4. They are exempt from submitting tax reports.

5. For convenience and simplification of obligations, a special mobile application is provided, offering the ability to issue receipts for services rendered (no need to use a cash register), generate a monthly income register, and automatically calculate social payment obligations.

6. For self-employed individuals working through platform-based employment, the withholding and remittance of social payments will be carried out by the online platform operator based on income received through the platform.

7. Individuals operating in areas without public telecommunications networks fulfill their obligations by paying the required amount from their income for the month.

The above advantages of this regime are aimed at legalizing the activities of the self-employed and ensuring social guarantees (access to pension, medical, and social protection).

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1112044?lang=kk