On the application of the tax regime for the rental of commercial real estate
The State Revenue Committee of the Republic of Kazakhstan reports the following.
An individual entrepreneur applying the simplified taxation regime has the right to lease commercial (non-residential) premises belonging to him to a legal entity (LLP).
At the same time, the issue of applying a special tax regime for the self-employed is being clarified.
In accordance with Article 718 of the Tax Code of the Republic of Kazakhstan, the regime for the self-employed can be applied by individuals (not registered as sole proprietors) subject to the established conditions. The list of permitted activities is approved by the Government of the Republic of Kazakhstan.
The specified list includes activities related to the rental and management of residential real estate only.
The rental of commercial (non-residential) real estate is not included in this list.
Conclusion:
The application of a special tax regime for the self-employed when renting commercial premises is not allowed.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1223036?lang=kk