Single Aggregate Payment

What is a Single Aggregate Payment (SAP)?

From 01.01.2019, a special tax payment for self-employed citizens started up in Kazakhstan - the Single Aggregate Payment (UCP), which allows individuals to legalize his/her status as an Entrepreneur without registering an individual entrepreneur.

This amount combines 4 payments:

· Individual income tax;

· Social contributions;

· Mandatory pension contributions;

· Mandatory social health insurance.

 

The Amount of SAP

The amount of the CAP is paid monthly and is:

• 1 MCI (2,917 tenge) for individuals registered in Nur-Sultan, Almaty, Shymkent and cities of regional significance;

• 0.5 MCI (1 458.5 tenge) for individuals registered in other settlements (including in rural areas)

 

Who can be a SAP payer?

According to Article 774 of the Tax Code of the Republic of Kazakhstan, entrepreneurs can become SAP payers if they:

· They paid SAP;

· do not use hired labor;

· provide services to individuals or sell agricultural products to individuals from personal subsidiary plots (except for excisable);

Annual income does not exceed 1,175 MCI per year (3,427,475 tenge).

 

How is the SAP amount divided into taxes?

The size of one-time payment is distributed by the Government for citizens in the following proportions:

This amount includes 4 payments:

• Individual Income Tax (IIT) -10%;

• Social Security Contributions (SSC) -20%;

• Mandatory Pension Contributions (MPC) -30%;

• Mandatory Social Health Insurance (MSHI) -40%.