Starting from January 1, 2026, a new Tax Code came into force in Kazakhstan, introducing an updated Special Tax Regime (STR) for peasant and farm enterprises (PFE). The main change was the abolition of the unified land tax and the transition to a new taxation procedure.

The STR may be applied by PFEs that own or legally use land plots within the territory of the Republic of Kazakhstan. The regime must be applied for at least one calendar year. In case of violation of the established conditions, the enterprise switches to the generally established taxation procedure.

The STR applies only to income derived from:

• production and sale of self-produced agricultural products;

• processing of own agricultural products and sale of processed products.

Activities related to the production and sale of excisable goods are not covered by the special regime.

The tax period is a calendar year. Individual Income Tax (IIT) is calculated independently by the taxpayer at a rate of 0.5% of the taxable object. The previously existing 70% reduction benefit for IIT has been abolished and replaced with a unified reduced tax rate.

PFEs applying the STR are exempt from paying:

• land tax and fees for the use of land plots;

• vehicle tax;

• property tax;

• social tax related to PFE activities;

• payments for negative environmental impact;

• Value Added Tax (VAT), except for import VAT and VAT payable for non-residents.

Thus, for most enterprises, only one main tax effectively remains — IIT at a rate of 0.5%.

The tax declaration under the STR for PFEs must be submitted no later than March 31 of the year following the reporting year, at the location of the land plot.

If an enterprise receives income from activities not related to agriculture, such income is taxed separately under the generally established regime or under the STR based on a simplified declaration, provided the necessary conditions are met.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1228057?lang=ru