Dear entrepreneurs! February 28, 2026 is the last day for submitting a notification on the applicable tax regime. Do not delay sending the notification to avoid automatic switching to the preset mode.

In accordance with the new Tax Code of the Republic of Kazakhstan, three special tax regimes are provided: for the self-employed, on the basis of a simplified declaration, and for peasant and farm enterprises.

SNR based on a simplified declaration Taxpayers planning to apply the tax assessment based on a simplified declaration must submit a notification on the applicable tax regime no later than February 28, 2026.

Important! If the notification is not submitted within the prescribed period, the taxpayer is automatically transferred to the generally established taxation procedure with the start date of application – January 1, 2026.

Notification submission methods:

- through the Taxpayer's Office (see the "Submit documents" section for "Notification of the applicable tax regime");

- through the mobile application "e-Salyq Business" ("service" – "change of IP tax regime"); - in the UGD at the location (on paper);

- through the applications of second-tier banks (in the "public services" section – "changing the banking details and tax regime of individual entrepreneurs").

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. At the same time, you still have the right to apply for de-registration yourself.

De-registration is not performed if the taxpayer has submitted a notification of the applicable regime with the choice of another tax 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.

Transition to a regime for peasant and farm enterprises (farms) The transition to this mode is carried out automatically by the tax authorities until March 1, 2026 and does not require notification. Department of Explanatory Work and Contact Center State Duma of the Pavlodar region

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1158276?lang=kk