Starting from January 1, 2026, in accordance with Article 715 of the new Tax Code of the Republic of Kazakhstan, in addition to the general taxation regime, a taxpayer may choose one of the following three special tax regimes:

1. Special tax regime (STR) for the self-employed

2. STR based on a simplified declaration

3. STR for peasant or farming households

All other special tax regimes (patent-based regime, fixed deduction regime, retail tax regime, and STR for agricultural producers – legal entities) will be abolished starting from 2026.

In accordance with Article 723 of the Tax Code, individual entrepreneurs (IEs) who applied a special tax regime before January 1, 2026, and who intend to apply the STR based on a simplified declaration (subject to compliance with the applicable conditions), must submit a notification on the selected taxation regime by March 1, 2026.

Taxpayers (except for peasant farms, agricultural producers, patent-based regime users, and small and micro businesses) who fail to submit a notification on the selected taxation regime by March 1, 2026, shall be deemed to apply the general taxation regime.

Thus, in order to prevent the unintended transition of taxpayers to the general taxation regime, we hereby inform you of the need to timely transition to the chosen regime.

In accordance with Article 840 of the Tax Code, taxpayers who applied the patent-based STR or the regime using special mobile applications before January 1, 2026, and who fail to submit a notification to apply the STR based on a simplified declaration, shall be automatically deregistered by the tax authorities as individual entrepreneurs on March 1, 2026.

The effective date of deregistration of such taxpayers as individual entrepreneurs shall be January 1, 2026.

At the same time, some individual entrepreneurs have registered cash register machines and outstanding tax liabilities. In this regard, if such individual entrepreneurs do not intend to transition to the STR based on a simplified declaration, they must independently deregister their cash register machines and ensure repayment of their tax arrears by March 1, 2026, as after this date they will be deregistered as individual entrepreneurs and will not be able to make social contribution payments.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1167413?lang=kk