The new Tax Code provides for three special tax regimes: for the self-employed, on the basis of a simplified declaration, and for peasant and farm enterprises.
1️⃣ SNR based on a simplified declaration
Taxpayers planning to apply this regime must submit a notification on the applicable tax regime by March 1, 2026.
If the notification is not submitted within the specified period, taxpayers will automatically be transferred to the generally established taxation procedure with a start date of January 1, 2026.
, You can submit a notification via:
Taxpayer's office (see the section "Submit documents" for "Notification of the applicable tax regime");
🟦Special mobile application "E-Salyq Business" ("service" — "change of IP tax regime");
🟦UGD at the location on paper;
🟦Bank applications (for today, the service is implemented in the Kaspi Bank application in the "public services" section — "changing the banking details and tax regime of individual entrepreneurs").

2️⃣ Switching to self - employed mode
Starting from March 1, 2026, the tax authorities will automatically de-register taxpayers as sole proprietors who applied patent-based tax accounting or tax accounting using a special mobile application in 2025.
The date of de-registration will be January 1, 2026, while retaining the right to apply for de-registration yourself.
De-registration is not performed in cases where the taxpayer has submitted a notification of the applicable regime with the choice of another regime. At the same time, the date of the first receipt formation in the e-Salyq Business mobile application is recognized as the start date of the application of the self-employed.

3. Transition to the regime for peasant and farm enterprises (farms)
. The transition to this regime is carried out automatically by the tax authorities until March 1, 2026 and does not require notification.

Source : https://www.gov.kz/memleket/entities/kgd-shymkent/press/news/details/1146580?lang=kk