Simplified declaration tax rate in 2026 in Kostanay region
Simplified declaration tax rate in 2026 in Kostanay region
In connection with the submission of the tax reporting form 910.00 — declarations for taxpayers applying a special tax regime based on a simplified declaration, we publish a list of regions where the CPI/IPN rate has been reduced.
Starting in 2026, the CPN/IPN rate is 4% for entities applying the CPR based on a simplified declaration.
This is provided for in Article 726 of the new Tax Code of the Republic of Kazakhstan.
At the same time, local executive bodies have the right to change the rate — to lower or increase it, but not more than 50%.
Depending on the region, type of activity, and location of the facility, the rate may be:
2% — reduced rate;
4% is the base rate;
6% is an increased rate.
The decision to change the rate is made no later than December 1 of the year preceding the year of introduction, and is effective from January 1 of the following year.
Deadline for submission of form 910.00:
for the 1st half of the year — no later than August 15th;
for the second half of the year — no later than February 15 of the following year.
Taxes on the form 910.00 are paid:
for the 1st half of the year — no later than August 25;
for the second half of the year — no later than February 25 of the following year.
Tax reports can be submitted:
electronically through the Taxpayer's Office and;
through mobile applications **e-Salyq Business**;
through the mobile applications of second-tier banks; on paper — in person or by mail.
