🔹 From January 1, 2026, the Tax Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII ZRC (hereinafter - the Tax Code) came into force, in turn, the Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI ZRC “On Taxes and Other Obligatory Payments to the Budget (Tax Code)” ceased to be in force.

Thus, all special tax regimes in effect before January 1, 2026 are terminated, and from January 1, 2026 all taxpayers are recognized as applying the generally established procedure.

🔹For taxpayers who meet the conditions of Article 723 of the Tax Code, Article 840 of the Tax Code provides transitional provisions that require the submission of a notification of the applicable tax regime (SNR) by March 1, 2026.

In the event that such notification is not submitted within the specified period, the taxpayer is recognized as applying the generally established taxation regime, as of January 1, 2026.

🔹 In case a taxpayer who applied the EPT before January 1, 2026, and from January 1, 2026 applies the generally established procedure, and wishes to change the regime indicated in the registration data, he has the right to submit a notification on the applied regime indicating the generally established procedure of taxation, without waiting until March 1, 2026.

As a result, the applicable treatment will change in the registration data effective January 1, 2026.

🔹Taxpayers who do not submit a notice of applicable treatment (NTR) by March 1, 2026, will automatically be assigned in the registration data the generally applicable treatment as of January 1, 2026.

Section 716 of the Tax Code applies to taxpayers who have already elected a new SNR under the provisions of the Tax Code effective January 1, 2026.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1139300?lang=kk