In accordance with the new Tax Code of the Republic of Kazakhstan, the category of persons engaged in private practice includes private notaries, private bailiffs, lawyers, and professional mediators.

Registration account
Registration, modification of registration data, as well as de-registration of personal health insurance are carried out in accordance with the procedure established by Articles 97-98 of the Tax Code.

Individual income tax
Individuals engaged in private practice are payers of individual income tax (IIT) at a rate of 9% of taxable income (Article 363 of the Tax Code).

The PPP has the right to apply the following types of tax deductions:
- tax deduction for social payments;
- basic tax deduction;
- social tax deductions.
The calculated income tax is paid monthly no later than the 5th day of the month following the month for which the tax was calculated.

Value Added tax (VAT) issues
The transitional provisions of the Tax Code provide that, with its entry into force, persons engaged in private practice are not VAT payers and are subject to removal from VAT registration.
The VAT registration certificate is considered invalid from January 1, 2026.

Tax reporting
LZPS submit:
- a declaration of income and property (TNF 270.00) – no later than September 15 of the year following the reporting one;
- liquidation declaration on IPN (TNF 240.00) – in case of a decision to terminate the activity.

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1175793?lang=kk