The list of activities for the self-employed has been approved
The list of activities for which the application of a special tax regime for the self-employed is permitted has been developed in the implementation of subparagraph 1) of paragraph 2 of Article 718 of the new Tax Code.
The list includes 40 types of OKED.
The list was approved by Resolution of the Government of the Republic of Kazakhstan dated November 21, 2025 No. 994 and will enter into force on January 1, 2026.
The list of activities for which the application of a special tax regime for the self-employed is allowed

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1121615?lang=kk