The Regional Communications Service held a briefing "Transitional provisions on special tax regimes."

During the briefing, Nazgul Ayupova, Head of the Department of State Revenues in the Akmola Region, said that on January 1, 2026, a new Tax Code came into force, which provides for three special tax regimes (SNR):

 From January 1, 2026, instead of the seven previously existing options, there are three universal special tax regimes (SAR):

1. SNR for the self-employed
2. SAR based on simplified declaration
3. SNR for peasant farms (peasant farms)
4. SNR for the self-employed

• Who can apply: individuals without the status of individual entrepreneurs and without employees.
• Income: up to 300 MCI per month (≈ 1.3 million tenge/15 million tenge per year).
• Tax burden: 4% of income (social payments), IPN is not paid.
• Reporting: no declaration - calculation is generated automatically by checks in the eSalyq Business mobile application.

2. SAR based on simplified declaration

• Income: up to 600,000 MCI per year (≈ 2.5 billion tenge).
• Employees: there are no restrictions on the number.
• PPI rate: 4% with the possibility of its increase/decrease by maslikhats by 50%.
• Reporting: Form 910.00 twice a year.
• Benefits:

o the right to reduce the tax burden on the amount of the wage fund with income> 24,000 MCI;

o Accounting is not required if revenue is <135,000 MCI.

• VAT: not applicable.
• Restrictions: a list of prohibited activities is established.

3. CHR for CPH

• Type of activity: agriculture (own or leased land is required).
• Tax: 0.5% of turnover, paid as IPN (ESN abolished).
• Exemption: from VAT, social tax, property and transport taxes used in agricultural work.
• Reporting: declaration 200.00 once a year.

If the conditions are met and the desire to apply the SAR on the basis of a simplified declaration by March 1, 2026, payers must send a notice of the applicable tax regime with a mark in the 2nd section "on the transition to" and the date of application of such a SAR will be January 1, 2026.

In order to support entrepreneurs and improve the quality of accounting and tax accounting, the Ministry of Finance of the Republic of Kazakhstan is holding an action "People's Accountant."

        The promotion is held from January 5, 2026 and will last until June 30, 2026.

        "People's Accountant" is a free advisory assistance for individual entrepreneurs and small businesses.

            Work schedule in the first months of January-February 2026 consultations 3 times a week (Monday, Wednesday, Friday) from 10:00 to 13:00. Since March 2026, consultations 2 times a week.

         Within the framework of the action, consultations are held by professional accountants and auditors, representatives of professional accounting associations and, to clarify the norms of the legislation, the most experienced employees of the Department of State Revenues.

  In Akmola region, the action is held at the State Revenue Department in Kokshetau at Kokshetau pr. Nazarbayeva 21A.

Video consultations and telephone communication between district and city departments during reception hours are also provided.

      In addition to face-to-face consultations, entrepreneurs will have access to:

          - online consultations through official resources;

          - webinars (online and offline);

          - thematic consultation sessions during reporting periods.

The People's Accountant campaign is a step towards the transition from a control model to taxpayer service support.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1160423?lang=kk