According to the Tax Code, the category of persons engaged in private practice includes:

• private notary;
• Private bailiff;
• Lawyer;
• Professional mediator.

The registration of a private health insurance company, the modification of registration data, as well as de-registration are regulated by Articles 97-98 of the Tax Code.

A tax registration application is submitted by persons engaged in private practice (a private notary, a private bailiff, a lawyer, a professional mediator).

In accordance with the Tax Code, individuals engaged in private practice are taxpayers of individual income tax (IIT) at the rate of 9% established by Article 363 of the Tax Code.

Notary public: tax reporting and taxes in 2026 are applied on the general basis for PPP.

In the absence of income, individual entrepreneurs under the generally established taxation regime and persons engaged in private practice do not pay social tax.

Private entrepreneurs have the right to apply the following personal tax deductions:

• tax deduction of social payments;
• basic tax deduction;
• Social tax deductions.

The amount of the calculated tax is payable monthly no later than the 5th day of the month following the month for which the tax was calculated.

The transitional provisions establish that persons engaged in private practice are not payers of value added tax and are subject to removal from VAT registration. The VAT registration certificate is considered invalid from 01.01.2026.

The declaration of income and property (TNF 270.00) is submitted by September 15 of the year following the reporting year.

In case of termination of activity, persons engaged in private practice submit a termination statement and liquidation tax reporting (TNF) to the state revenue authorities of the Ministry of Finance of the Republic of Kazakhstan.

Reporting usually includes TNF forms 200.00 or 270.00 (depending on the tax regime), filed with the mark "liquidation".

(Unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1190571?lang=kk