The special tax regime for the self-employed is intended for individuals who are not registered as individual entrepreneurs. This regime can be applied by citizens of the Republic of Kazakhstan and kandas (ethnic Kazakhs who are not citizens) provided they do not use hired labor, their income does not exceed 300 MCI (Monthly Calculation Index) per month, and their activities are conducted only in the types approved in the permissive list of the Government of the Republic of Kazakhstan.
The main advantage of the special regime for the self-employed is the simplified procedure for calculating payments. Payment of individual income tax is not made – the self-employed are exempt from it. Instead, social payments are made at a rate of 4% of income, which are distributed among pension, social funds, and health insurance.
Income accounting is carried out through a special mobile application, where the amounts of obligations are formed based on receipts. There is no need to submit additional tax reporting forms. The tax period is a calendar month, and the calculation and payment of contributions are performed based on fiscal receipts.
Special regulation is provided for the self-employed working through internet platforms. In this case, the platform operator is recognized as a tax agent and withholds individual income tax at a rate of 0% and social payments at a rate of 4% on behalf of the performers. The transfer to the budget is made by the operator no later than the 15th day of the month following the reporting period.