Starting from January 1, 2026, the new Tax Code has changed the procedure for transitioning to the Special Tax Regime based on a Simplified Declaration.

If a taxpayer applied the Special Tax Regime based on a Simplified Declaration before January 1, 2026, and switched to the General Tax Regime from January 1, 2026, they are entitled to return to the Simplified Declaration regime by submitting a notification on the applicable tax regime.

For taxpayers who applied the Simplified Declaration regime during 2026 and subsequently switched to the General Tax Regime, a return to the Simplified Declaration regime is permitted only if two conditions are met simultaneously.

First, the General Tax Regime must be applied for at least one calendar year.

Second, the aggregate annual income for the last calendar year during which the General Tax Regime was applied must not exceed the income threshold established for the application of the Special Tax Regime based on a Simplified Declaration. In 2026, this threshold is KZT 2.595 billion.

Taxpayers are advised to take these requirements into account when choosing a tax regime and to submit notifications regarding the application of the chosen regime in a timely manner.

Source : https://www.gov.kz/memleket/entities/kgd-almaty/press/news/details/1243477?lang=ru