The special tax regime for self-employed individuals is intended for natural persons who are not registered as individual entrepreneurs (IEs). This regime may be applied by citizens of the Republic of Kazakhstan and ethnic Kazakh returnees (Kandas), provided that they do not employ hired workers, their monthly income does not exceed 300 Monthly Calculation Indices (MCI), and their activities are limited to the types approved in the authorized list established by the Government of the Republic of Kazakhstan.
The main advantage of the special regime for self-employed individuals is the simplified procedure for calculating payments. No individual income tax is payable, meaning that self-employed individuals are exempt from this tax. Instead, social contributions amounting to 4% of income are paid and distributed among the pension system, social insurance funds, and health insurance.
Income records are maintained through a dedicated mobile application, where liabilities are generated based on fiscal receipts. No additional tax reporting forms are required. The tax period is a calendar month, and the calculation and payment of obligations are carried out on the basis of fiscal receipts.
Special regulations are provided for self-employed individuals working through online platforms. In such cases, the platform operator is recognized as a tax agent and withholds individual income tax at a rate of 0% and social contributions at a rate of 4% on behalf of service providers. The operator must remit these amounts to the budget no later than the 15th day of the month following the reporting period.