On choosing a tax regime

On January 1, 2026, the new Tax Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM (hereinafter referred to as the Tax Code) entered into force. In this regard, the Code of the Republic of Kazakhstan dated December 25, 2017 No. 120-VI SAM "On Taxes and other mandatory payments to the budget (Tax Code)" has become invalid.

As a result, from January 1, 2026, all special tax regimes that were previously applied were terminated. Starting from the specified date, all taxpayers are recognized as applying the generally established procedure.

For taxpayers who comply with the terms of Article 723 of the Tax Code, Article 840 of the Tax Code provides for transitional provisions. In accordance with them, it is necessary to submit a notification on the applicable taxation regime no later than March 1, 2026.

If the notification is not submitted within the prescribed period, the taxpayer is recognized as applying the generally established taxation procedure starting from January 1, 2026.

A taxpayer who applied the tax assessment before January 1, 2026 and switched to the generally established procedure from that date has the right to submit a notification on the applicable tax regime indicating the generally established procedure before March 1, 2026, without waiting for the expiration of the specified period. In this case, the registration data will reflect the application of the generally established procedure from January 1, 2026.

Taxpayers who have not submitted a notification of the applicable tax regime before March 1, 2026, will automatically be assigned the generally established procedure in the registration data from January 1, 2026.

The provisions of Article 716 of the Tax Code apply to taxpayers who have already chosen a new Tax code in accordance with the Tax Code that entered into force on January 1, 2026.