The special tax regime may be applied by peasant and farm enterprises that have agricultural land plots within the territory of the Republic of Kazakhstan under private ownership and/or land-use rights, including secondary land-use rights.

For the purposes of applying the special tax regime, the total area of such land plots must not exceed the maximum limits established depending on the relevant territorial zone:

• up to 5,000 hectares;

• up to 3,500 hectares;

• up to 1,500 hectares;

• up to 500 hectares.

The special tax regime provides for a specific procedure for calculating individual income tax, except for tax withheld at the source of payment. The regime applies to the following activities of peasant and farm enterprises:

• production of agricultural products;

• sale of their own agricultural products;

• processing of products of their own production and sale of processed products.

However, this special tax regime does not apply to activities related to the production, processing, or sale of excise goods.

Peasant and farm enterprises are exempt from the following taxes and payments:

• land tax and payment for the use of land plots, except in cases of violation of legislation;

• vehicle tax, with respect to the applicable taxable objects;

• property tax, with respect to the applicable taxable objects;

• social tax;

• payment for negative environmental impact;

• value-added tax (VAT), except for import VAT and VAT payable for non-residents.

The tax return under the special tax regime is intended to report the amounts of individual income tax, excluding tax withheld at the source of payment, as well as payments for the use of water resources of surface water bodies.

Individual income tax is payable at a rate of 0.5% of income, taking into account applicable adjustments (Article 730 of the Tax Code of the Republic of Kazakhstan).

The calendar year is the tax and reporting period.

Upon choosing the special tax regime, a taxpayer must apply it for at least one calendar year, provided that all requirements for its application are met.

The tax return must be submitted no later than March 31 of the year following the reporting year to the tax authorities at the location of the land plot.

Conclusion

In 2026, the special tax regime for peasant and farm enterprises remains one of the most favorable and convenient taxation mechanisms for the agricultural sector in Kazakhstan.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1280894?lang=ru