Do you work for yourself, provide services, or sell your own products? Tired of complex bookkeeping and IP (Individual Entrepreneur) status? In 2026, the most simplified Special Tax Regime (STR) for the Self-Employed is available for you.

Here is everything you need to know to work legally and with peace of mind:

🔹 Who are the "Self-Employed"? These are individuals (citizens of Kazakhstan and Kandas) who work without employees. Most importantly: your income must not exceed 300 MRP per month.

🔹 How much to pay? Only 4%! This is the main advantage. Your total tax burden is just 4% of your income, which is distributed to social needs:

• Personal Income Tax (PIT) — 0%.
• Social Payments — 4%. This includes pension contributions (OPV and OPVR), social contributions, and medical insurance (OSMS).

You aren't just paying a tax; you are securing your pension and medical insurance.

🔹 How does it work? All in your smartphone!

📱 No declarations or trips to the tax office are required.

1. Download the "Special Mobile Application E-Salyq Business".
2. Issue receipts to customers through the app.
3. The app automatically calculates the payment amounts.
4. Payments must be made by the 25th day of the month following the working month.

🔹 Working via internet platforms (taxi, delivery)?

🚗 If you collaborate with Yandex, Glovo, or other platforms, it’s even simpler. The Internet Platform Operator becomes your tax agent. They will withhold the necessary 4% and transfer it for you, and the data will automatically appear in your app.

🔹 Why is it beneficial?

• No Reporting: Individuals in this regime do not need to file tax declarations.
• Legal Status: You can officially confirm your income.
• Social Guarantees: You are insured in the OSMS system and are saving for your pension.

How to switch? You can choose this regime directly in the mobile app or when submitting a notification of the commencement of activities.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1205039?lang=kk