Renting an apartment by pensioners in 2026: conditions and taxation
In 2026, individuals, including pensioners, will have the right to rent out their own apartment using a special tax regime for the self-employed.
Subletting and managing your own residential real estate are included in the list of activities permitted under this regime.
Conditions for applying the regime for the self-employed:
an individual must be a citizen of the Republic of Kazakhstan;
not to be registered as an individual entrepreneur;
do not use the labor of hired workers;
carry out activities included in the approved list;
income should not exceed 300 MCI per month (in 2026 — 1,297,500 tenge).
Taxation:
For the self-employed, social security payments in the amount of 4% of income are provided, including mandatory pension contributions, social contributions and contributions to compulsory social health insurance.
However, according to current legislation, old-age pensioners are exempt from paying taxes.:
mandatory pension contributions;
social contributions;
contributions for compulsory social health insurance.
Thus, old-age pensioners are exempt from paying taxes and social payments when renting an apartment under the regime for the self-employed.
Registration procedure:
To apply the mode, you must:
register in the e-Salyq Business mobile application;
perform calculations with mandatory issuance of fiscal receipts.
The date of the first issued receipt is considered to be the start date of the mode.
Important:
Failure to issue checks is a violation of tax laws.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1206053?lang=kk