The Department of State Revenues for the East Kazakhstan Region informs that starting from January 1, 2026, the special tax regime based on a patent and the use of a mobile application will be abolished. A new special tax regime for the self-employed, without registration as an individual entrepreneur, will be introduced.

Advantages of the new regime for the self-employed:

no tax reporting and no income tax;

only social contributions of 4% are payable;

work is carried out through the “E-Salyq Business” mobile application, without the use of cash register machines.

At the same time, the start date for applying the regime is the month in which receipts are generated in the “E-Salyq Business” mobile application. Taxes and social contributions must be paid no later than the 25th day of the month following the reporting month.

For taxi drivers and other self-employed persons working through internet platforms, social contributions are withheld and paid by the platform operator.

Persons who applied the special tax regime based on a patent or used a special mobile application in 2025 and who wish to apply the self-employed regime from January 1, 2026, must independently deregister as individual entrepreneurs.

More detailed information can be obtained from the Unified Contact Center of the State Revenue Committee at the following phone numbers:

📞 +7 705 956 53 88
📞 8 (7172) 735 515

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1135554?lang=kk