As of 1 January 2026, the Tax Code of the Republic of Kazakhstan dated 18 July 2025 No. 214-VIII ZRK (hereinafter – the Tax Code) has entered into force. Accordingly, the Tax Code of the Republic of Kazakhstan dated 25 December 2017 No. 120-VI ZRK “On Taxes and Other Mandatory Payments to the Budget (Tax Code)” has ceased to be effective.
Thus, all special tax regimes that were in effect before 1 January 2026 have been discontinued, and from 1 January 2026 all taxpayers are deemed to apply the generally established taxation procedure.
For taxpayers meeting the conditions of Article 723 of the Tax Code, Article 840 of the Tax Code provides for transitional provisions, under which a notification on the applied taxation regime (STR) must be submitted by 1 March 2026.
If such notification is not submitted within the specified deadline, the taxpayer shall be deemed to apply the generally established taxation procedure as of 1 January 2026.
If a taxpayer applied a special tax regime before 1 January 2026, and as of 1 January 2026 applies the generally established procedure, and wishes to change the regime indicated in the registration data, such taxpayer is entitled to submit a notification on the applied taxation regime indicating the generally established procedure without waiting until 1 March 2026.
As a result, the applied taxation procedure in the registration data will be changed effective from 1 January 2026.
For taxpayers who fail to submit a notification on the applied taxation regime (STR) by 1 March 2026, the generally established taxation procedure will be automatically assigned in the registration data effective from 1 January 2026.
The provisions of Article 716 of the Tax Code apply to taxpayers who have already selected a new special tax regime in accordance with the provisions of the Tax Code that entered into force on 1 January 2026.