The main change in the application of the special tax regime (SТR) for peasant and farm farms (KFH) from 2026 is the abolition of the unified land tax and the transition to a new taxation procedure.

Agricultural farms that own or use land plots in the Republic of Kazakhstan can apply the SТR. The regime is valid for at least one calendar year. In case of violation of the conditions, the farm is transferred to a generally established regime. The SNR applies only to the production, processing and sale of own agricultural products. The production and sale of excisable goods are not subject to the regime.

The personal income tax is calculated independently at a rate of 0.5% of the taxable object. The previously effective benefit for reducing the personal income tax by 70% has been canceled.

Farms in the agricultural sector are exempt from paying land, property, and transportation taxes, social taxes, fees for negative environmental impacts, and VAT (except VAT on imports and VAT on nonresidents).

The declaration must be submitted by March 31 of the following year.

Source : https://www.gov.kz/memleket/entities/kgd-zko/press/news/details/1246688?lang=ru