In Almaty, the transitional provisions of the new Tax Code were explained, and special tax regimes were announced that came into effect on January 1, 2026. This topic was the subject of a press conference at the city's Regional Communications Service, where the leadership of the Almaty Department of State Revenue explained in detail how conditions will change for the self-employed, small businesses, and farms, and what taxpayers should do during the transition period.

Before the introduction of the new Tax Code, Kazakhstan had seven special tax regimes, including patents, mobile applications, simplified tax returns, fixed deductions, retail tax, and separate regimes for agricultural producers. Starting in 2026, the system will be simplified: three special tax regimes will remain: for the self-employed, based on simplified tax returns, and for peasant farms. The goal of the changes is to make taxation more understandable, reduce the administrative burden, and expand access to social protection.

Particular attention is being paid to the new special tax regime for the self-employed. It will be available to Kazakh citizens and individuals with low incomes who are not registered as individual entrepreneurs, do not employ hired labor, and are engaged in permitted activities. Monthly income must not exceed 300 minimum monthly calculation indices (MCI), which is approximately 1.3 million tenge. Self-employed individuals do not need to register as individual entrepreneurs, there is no tax reporting, and the personal income tax rate is set at 0 percent.

"The new regime for the self-employed has been simplified as much as possible and is aimed at people with small and irregular incomes. The only remaining obligation is to pay social contributions equal to 4 percent of income, which provides access to pensions, health care, and social insurance. This is an important step toward legalizing self-employment and protecting citizens' rights," explained Nurlybek Uspanov, Head of the Administration of Individual Entrepreneurs and Individuals at the Almaty Department of State Revenue.

All transactions for the self-employed will be handled through a dedicated mobile app, which generates receipts, tracks income, and automatically calculates social security payments. For those working through online platforms, contributions will be transferred by the platform operators. In areas without internet access, payments are made at the end of the month.

A special tax regime based on a simplified tax return has been retained and updated for small and medium-sized businesses. It is available to taxpayers with an annual income of up to 600,000 monthly calculation indices (MCIs)—approximately 2.6 billion tenge—provided their activities are not on the list of prohibited activities. The regime provides for a flat personal income tax (PIT) or corporate income tax (CIT) rate of 4 percent, exemption from VAT and social tax, and requires filing and paying taxes only twice a year.

"We've retained the simplified tax return but made it more flexible and convenient for businesses. The high income threshold allows entrepreneurs to grow without fragmentation, and the ability to account for wages encourages the payment of official wages and the legalization of employment," noted Baktugul Seitova, Head of the Public Services Department of the Almaty City Department of State Revenue.

For peasant and farming households, the application of the special regime has been largely retained. Following the abolition of the single land tax, such households continue to pay individual income tax at the previous rate of 0.5 percent of income. They are exempt from a number of taxes, including property tax, transport tax, VAT, and social tax, and are required to submit reports once a year. Tax payments are made twice a year, taking into account the seasonality of agricultural production.

The procedure for transitioning to the new tax regimes was also explained at the press conference. To apply the simplified tax return, a notification must be submitted by March 1, 2026, via the taxpayer account, the E-Salyq Business app, a banking app, or in paper form. Otherwise, the taxpayer will be automatically transferred to the general tax regime. Self-employed individuals who previously worked under a patent or through a mobile app will be automatically deregistered as individual entrepreneurs unless they choose a different regime. For farms, the transition will occur automatically without submitting a notification.

"The transition period is intended to allow taxpayers to adapt to the new rules smoothly and without unnecessary complications. It's important to determine the tax regime in a timely manner and, if necessary, submit a notification. All changes are aimed at simplifying procedures and creating a more understandable and fair tax system," the department emphasized.

The Almaty Department of State Revenue urged entrepreneurs and the self-employed to familiarize themselves with the new requirements in advance and use available digital services to transition to the appropriate tax regime.