In order to ensure macroeconomic stability, reduce the possible impact of economic reforms on entrepreneurial activity and create favorable conditions for doing business, the Government of the Republic of Kazakhstan decided to continue measures to simplify tax administration for micro and small businesses in 2026.

As a reminder, from January 1, 2026, a conditional "clean slate" mechanism has been in effect for this category of business, which provides for more flexible approaches to tax administration.

✅ The implementation of the mechanism has already shown a positive effect

In Akmola region:

▫️ 474 micro and small businesses paid off the main tax debt in the amount of 499 million tenge;

▫️ wrote off 250 million tenge of interest;

508 million tenge of fines ▫️ written off.

In some cases, the mechanism made it possible not to apply office control measures, tax audits, administrative proceedings and court collection for obligations arising before January 1, 2026 to business. This gave entrepreneurs extra time to adapt to tax changes.

📌 Taking into account the positive results, work to reduce the administrative burden will continue in 2026.

In particular, micro and small businesses will not be held accountable for individual VAT-related violations in the following cases:

1 ️⃣ If in the period from January 1 to December 31, 2026, the turnover for the period of non-registration with VAT does not exceed 1000 times the MCI from the maximum threshold of turnover.

2 ️⃣ For violations provided for in paragraph 3 of Article 269 and paragraph 5 of Article 275 of the Code of Administrative Offenses of the Republic of Kazakhstan, committed during 2026, subject to agreement with the notification of state revenue authorities on VAT registration and fulfillment of these requirements.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1219082?lang=kk