Starting from January 1, 2026, individual entrepreneurs and legal entities that are residents of the Republic of Kazakhstan may apply a special tax regime based on a simplified declaration, provided they meet the following conditions:
1) marginal income for a calendar year does not exceed 600,000 times the monthly calculation index effective on January 1 of the corresponding financial year.
2) they do not perform activities included in the list of activities defined by the Government of the Republic of Kazakhstan which prohibit the use of a special tax regime based on a simplified declaration.
Corporate or individual income tax, except for taxes withheld at the source of payment - when applying a special tax regime based on a simplified declaration is calculated by applying a rate of 4 percent to the taxable base for the reporting tax period.
Local representative bodies have the right to reduce or increase the rate, but the adjustment cannot exceed 50 percent, depending on the type of activity and the facility location.
Sales of goods, works, and services to which a special tax regime based on a simplified declaration is applied constitutes a non-taxable VAT turnover.
For taxpayers applying the generally established taxation procedure, the costs of purchasing goods, works, and services from persons applying a special tax regime based on a simplified declaration are not deductible as of the date of receipt of such goods, works, and services.
The tax and accounting period for applying a special tax regime based on a simplified declaration is six months period.
A simplified declaration is to be submitted to the tax authority at the taxpayer's location no later than the 15th day of the second month following the reporting tax period.
The taxes specified in the simplified declaration are paid to the budget no later than the 25th day of the second month following the reporting tax period in the form of individual (corporate) income Tax.