Effective January 1, 2026, a new Tax Code has been implemented in Kazakhstan preserving one of the most advantageous tax regimes for agricultural producers: the Special Tax Regime (STR).

✅ Who can apply:

 Peasant and farm enterprises that hold agricultural land plots under the right of ownership or land-use rights.

📏 Area restrictions:

Depending on the territorial area —

up to —5 000 / 3 500 / 1 500 / 500 ha.

If the plots are in different zones, the maximum limit is taken into account.

🌱 Which types of activities are covered by the STR:

• producing agricultural products

• sales of own products

• processing and sale of own-made products

🚫 Does not apply to excisable goods.

💸 Taxes and payments:

🔹 IIT — only 0,5 % of income

🔹 exemption from land, property, transport, and social taxes

🔹 exemption from VAT (except for imports and VAT for non-residents)

🔹 without payment for negative environmental impact

🗓 Reporting:

Declaration — Once a year, until 31 March.

📌 In 2026, the STR remains a convenient and profitable tool for supporting farmers and agricultural producers in Kazakhstan.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1159850?lang=kk