On July 18, 2025, the new Tax Code of the Republic of Kazakhstan was approved. One of his key innovations was to reduce the number of special tax regimes from seven to three. Only the regimes for the self-employed, simplified declaration, and for peasant and farm farms have been preserved.
In this regard, the Department of State Revenue in Almaty draws the attention of taxpayers to the need to comply with the transitional provisions, especially those who plan to continue working in a suitable mode.

Taxi drivers, couriers and other similar persons should pay attention to the following information. If individual entrepreneurs who previously worked on a patent or through a special mobile application do not submit a notification of the transition to the "new" simplified declaration regime by March 1, 2026, they will automatically be de-registered as sole proprietors and will be able to continue their activities as self-employed if they comply with the conditions of the regime.

It is also important information for taxpayers who work on simplified taxation or retail taxes. Taxpayers who used special tax regimes before January 1, 2026 and plan to switch to the "new" simplified declaration regime must submit a notification of the transition no later than March 1, 2026, otherwise they will be transferred to the generally established taxation regime, which will be able to switch to a simplified declaration after working for one year.

The Department of State Revenue in Almaty urges taxpayers to familiarize themselves with the new norms of the Tax Code in advance and to submit the necessary notifications in a timely manner in order to remain in the desired tax regime.

Source : https://www.gov.kz/memleket/entities/kgd-almaty/press/news/details/1112696?lang=kk