CASE STUDY: IS IT POSSIBLE TO WORK WITHOUT AN INDIVIDUAL ENTREPRENEUR IN 2026?
Let's say a citizen provides services independently and earns income. He has no employees.
Is it necessary to register an individual entrepreneur?
Not always. In 2026, a special tax regime for the self-employed is provided for individuals, subject to the established conditions.
Basic conditions:
an individual is not an individual entrepreneur;
does not use the labor of hired workers;
carries out the permitted type of activity;
income does not exceed the established limit of 300 MCI per month.
When applying the regime, no individual income tax is paid, and social payments amount to 4% of income.
However, before choosing this mode, you need to make sure that your type of activity is included in the list of permitted activities and that all the established conditions are met.
Do you want to know if the self-employed regime is suitable for your type of activity? Write it in the comments.
#Ddkostanay #Tax2026 #Self-employed #SNR #Tax Code2026 #Kostanay

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1308175?lang=ru