The new Tax Code introduces a simplified STR regime for people with small incomes and those who work without employees, including those employed through platforms.

Who the SТR is suitable for:

- Not a sole proprietor;

- without employees;

- the activity is included in the list authorized by the Government;

- income up to 300 MRP per month (≈1.3 million tenge in 2026).

What gives SТR:

- no need to register as an IE;

- income tax - 0%;

- only one mandatory payment - 4% social payments (pension, medical insurance, social security);

- no reporting is required;

- everything is conducted through a special mobile application: checks, income accounting, automatic calculation of social payments;

- if working through a platform - social payments are transferred by the operator itself.

SТR helps the self-employed to work legally and receive social guarantees: pension, medical and social protection.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1121821?lang=kk