The Office of Desk Monitoring informs and sends the article for publication:
"Renting housing in the Republic of Kazakhstan is a common source of income, but it requires compliance with tax legislation.
Individuals can carry out activities:
1. Without registering an individual entrepreneur:
- Suitable in the absence of employees and income up to 360 MCI per year.
- Submit a declaration on form 270.00 by September 15 next year and pay the tax by September 25. The rate is 10% of the income.
2. Special tax regime for the self-employed:
- Income does not exceed 300 MCI per month and there are no employees.
- The E-Salyk Business application is used. Personal income tax — 0%, social payments — 4%.
3. Sole proprietors with the application of a special tax regime based on a simplified declaration:
- Income does not exceed 600,000 MCI per year.
- Submit a declaration in the form 910.00, submitted twice a year (until August 15 and February 15). The tax is 4% + social payments."
Thus, taxpayers have the right to independently determine the optimal procedure for carrying out activities, depending on the level of income and other conditions, with mandatory provision of timely submission of tax reports and payment of appropriate taxes and mandatory payments to the budget.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1211653?lang=kk