The Department of State Revenue for the Mangystau region informs that an individual entrepreneur has the right to apply a special tax regime based on a simplified declaration, subject to the conditions established by Article 723 of the Tax Code of the Republic of Kazakhstan.

The type of activity under OKED 68201 "Leasing and management of own real estate" is not included in the list of activities in which the application of this special tax regime is prohibited. Therefore, renting out your own real estate, including one located in another locality, is not in itself a reason for switching to a generally established taxation procedure.

Income from the rental of property is reflected in the income taxable under the Tax Code and is included in the simplified declaration form 910.00, which is submitted at the place of registration of the individual entrepreneur.

(Unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1253165?lang=ru