March 1, 2026, marked the end of the transition period during which taxpayers selected their preferred taxation regime. Following this transition, the majority of business entities either retained or opted for special tax regimes (STR) tailored toward simplified business operations.

More than 1.2 million entrepreneurs chose the Special Tax Regime based on a Simplified Declaration. The simplified declaration remains the most sought-after regime among small and medium-sized enterprises (SMEs), as it has been both preserved and modernized to meet their needs.

The regime is available to taxpayers with an annual income of up to 600,000 MCI (approximately 2.6 billion KZT).

Key Advantages of the Regime:

No limits on the number of employees, which facilitates the legalization of employment;

A flat CIT/IIT rate of 4%, with local representative bodies (Maslikhats) authorized to decrease or increase the rate by up to 50%;

Exemption from VAT;

Bi-annual obligations: Tax filing and payments are required only twice a year.

These conditions make conducting business simpler, more transparent, and more predictable.

Special Tax Regime for the Self-Employed

The special tax regime for the self-employed is currently utilized by 346,000 individuals, including 265,000 new users. Consequently, the tax reform has successfully brought 265,000 individuals out of "shadow" employment, allowing them to operate officially.

This regime is designed for citizens with modest incomes—up to 300 MCI per month (approximately 1.3 million KZT)—as well as for individuals engaged in occasional work without employees, including those working via digital platforms.

It is important to note that the self-employed regime is available to citizens of the Republic of Kazakhstan and Kandasy (ethnic returnees) who:

Previously utilized patent-based STRs or the special mobile application;

Are not registered as Individual Entrepreneurs (IE);

Do not hire employees;

Engage in authorized types of activity (40 approved categories).

Primary Benefits for the Self-Employed:

The fulfillment of tax obligations for the self-employed has been simplified to the maximum extent:

No registration as an Individual Entrepreneur is required;

Exemption from Individual Income Tax (IIT);

Single obligation: A social payment of 4% of income, which includes pension, social, and medical insurance contributions.

The self-employed regime enables citizens to work legally, accumulate pension savings, and gain access to social protection.

Conclusion: The conclusion of the transition period has established an up-to-date and transparent taxpayer structure based on the applied taxation regimes.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1174772?lang=kk