Starting from January 1, 2026, a special tax regime for peasant or farm enterprises may be applied by peasant or farm enterprises if they possess land plots within the territory of the Republic of Kazakhstan under private ownership and/or land use rights (including the right of secondary land use).

The special tax regime for peasant or farm enterprises provides for a special procedure for calculating individual income tax (except for taxes withheld at the source of payment) on income from the activities of a peasant or farm enterprise. This regime applies to the activities of peasant or farm enterprises related to the production of agricultural products and their sale; processing of agricultural products of their own production; sale of products resulting from such processing, except for production activities, processing, and sale of excisable goods.

The tax and accounting period for applying a special tax regime is a calendar year.

When choosing a special tax regime for peasant or farm enterprises, such a tax regime must be applied by taxpayers for a period of at least one calendar year according to the conditions of its application.

Individual income tax, exception for taxes withheld at the source of payment is calculated by the taxpayer independently by applying a rate of 0.5 percent to the taxable base for the reporting tax period.

Taxpayers applying a special tax regime for peasant or farm enterprises for objects used in agricultural activities are not taxpayers of:

1) land tax and (or) fees for the use of land plots, except for land plots used with violation of the legislation of the Republic of Kazakhstan;

2) vehicle tax;

3) property tax;

4) social tax - for the activities of a peasant or farm enterprise, which is subject to this special tax regime.

5) fees for negative impact on the environment - for the activities of a peasant or farm enterprises, which are subject to this special tax regime.

6) value added tax (except for value added tax on imported goods and value added tax for non-residents).

A declaration for taxpayers applying a special tax regime for peasant or farm enterprises must be submitted no later than March 31 of the tax period following the reporting tax period to the relevant tax authorities at the land plot location.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1119251?lang=kk