Question:

I'm retired by age. I plan to rent my own apartment legally in 2026. Do I have the right to apply the regime for the self-employed and what taxes are paid?

Answer: Yes, in 2026 you can be self-employed and rent out your apartment, including as a pensioner, subject to certain conditions. This is provided for by the new Tax Code, which comes into force on January 1, 2026. Lease (sublease) and management of own or rented residential real estate are included in the list of activities for which the application of a special tax regime for the self-employed is allowed.

Basic conditions for the self-employed:

- You must be a citizen of Kazakhstan;

- Not to be an individual entrepreneur (IE) - the regime for the self-employed is available only to individuals;

- Activities should be included in the List of activities for which the application of a special tax regime for the self-employed is allowed, approved by Decree of the Government of the Republic of Kazakhstan No. 994 of November 21, 2025;

- Do not use the labor of employees;

- Monthly income should not exceed 300 MCI, it will be about 1 million 300 thousand tenge (in 2026 1 MCI will be equal to 4325 tenge).

How taxes will be calculated

Self-employed will not be paid income tax.

Social payments are paid from the income received - 4%, which include social contributions (1%), mandatory pension contributions (1%), mandatory pension contributions of the employer (1%), contributions to compulsory social health insurance (1%).

According to articles 243, 248 of the Social Code, as well as article 28 of the Law "On Compulsory Social Health Insurance," pensioners by age are exempted from paying social contributions, mandatory pension contributions, mandatory pension contributions of the employer, and contributions to compulsory social health insurance.

Thus, you are exempt from social payments.

How to arrange

The self-employed regime provides for the use of a special mobile application "e-Salyq Business" from January 1, 2026.

- Register in the mobile application as self-employed;

- Be sure to knock out fiscal checks. The start date of the mode is the first knocked out check.

- Social contributions will be calculated automatically on a monthly basis.

The special tax regime for the self-employed is regulated by Articles 718-721 of Chapter 77 of the Tax Code of the Republic of Kazakhstan

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1132699?lang=kk