Social tax: changes in calculation from 2026. From 2026, the social tax rate (SN) is 6%, while eliminating the need to reduce the amount of social tax by the amount of social contributions..   For agricultural producers, the VAT rate is 1.8% (instead of the previously applied 70% reduction in the rate) for the production and sale of agricultural products of their own production.; - processing of agricultural products of own production and sale of products of such processing.   Individual entrepreneurs and individuals engaged in private practice calculate the SN: - for themselves - 2 MCI; - for each employee 1 MCI.   Peasant or farm enterprises, when engaged in the production and sale of agricultural products of their own production, as well as their processing, calculate the SN: - for themselves -0.6 MCI; - for each employee -0.3 MCI.   Taxpayers applying a special tax regime are exempt from paying taxes, including: - for the self-employed; - on the basis of a simplified declaration; - for peasant or farm enterprises.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1141317?lang=kk