The Government of the Republic of Kazakhstan has approved the List of activities for which the application of special tax regime (STR) for the self-employed is allowed.

The Resolution of the Government of the Republic of Kazakhstan No. 994 comes into force on January 1, 2026. This decision opens new opportunities for legalization of income and simplification of tax administration!

Now you will be able to work in a simplified regime if you are engaged in:

-  Taxi business

-  Delivery of cooked food to order

-  Renting and managing your own residential property

-  Activities in the field of photography

-  Education in the field of sport and recreation

-  Provision of services by hairdressers and beauty parlors

-  Repairing computers, shoes, jewelry and furniture

Important nuances to consider:

- Auxiliary commercial activities (OKED 82990) are allowed only for services provided through online platforms.

- Other postal and courier activities (OKED 53200) are authorized except for other postal activities.

 Check your OKED! The full list of 40 items is approved by Decree No. 994. https://adilet.zan.kz/rus/docs/P2500000994

Legalize your income easily from 2026!

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1114119?lang=kk