Starting from January 01, 2026, individuals (excluding individual entrepreneurs) who are citizens of the Republic of Kazakhstan or kandas and meet the following conditions may apply a special tax regime for the self-employed:

1) performing one or more types of activities for which applying the special tax regime for the self-employed is permitted.

The list of permitted activities is approved by the Government of the Republic of Kazakhstan;

2) not employing workers;

3) Whose income for a calendar month does not exceed 300 times the monthly calculation index effective on January 1 of the corresponding financial year.

The tax period for applying a special tax regime for the self-employed is a calendar month.

The Individual Income Tax rate is 0 percent, while social security payments are 4 percent. Social security payments shall be calculated and paid in accordance with the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan "On Compulsory Social Health Insurance".

The self-employed apply this special tax regime with the mandatory use of a special mobile application. Alternatively, self-calculation and payment of social payments are permitted when performing activities in places where there is no public telecommunications network.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1119193?lang=kk