Starting from 2026, taxpayers applying a special tax regime based on a simplified tax return have the right to operate at several retail outlets located in different regions of Kazakhstan.

This right is provided for in Article 723 of the Tax Code of the Republic of Kazakhstan.

Now, activities can be conducted through facilities located in various districts, cities and regions of Kazakhstan. At the same time, the taxpayer is obliged to indicate in the Simplified Declaration form 910.00 all territorial administrative divisions by place of business, as well as reflect the addresses of all its facilities.

If different tax rates are applied in different regions, it is necessary to keep separate income records. The declaration indicates the appropriate tax rate, including the rates changed by the decisions of local maslikhats.

Currently, the basic tax rate for the Federal Tax Service on the basis of a simplified declaration is 4%. At the same time, local representative bodies have the right to lower or raise the established rate by no more than 50%.

Source : https://www.gov.kz/memleket/entities/kgd-zko/press/news/details/1246740?lang=ru