Effective January 1, 2026, a new Tax Code has been implemented in Kazakhstan preserving one of the most advantageous tax regimes for agricultural producers: the Special Tax Regime (STR).
✅ Who can apply:
Peasant and farm enterprises that hold agricultural land plots under the right of ownership or land-use rights.
📏 Area restrictions:
Depending on the territorial area —
up to —5 000 / 3 500 / 1 500 / 500 ha.
If the plots are in different zones, the maximum limit is taken into account.
🌱 Which types of activities are covered by the STR:
producing agricultural products
sales of own products
processing and sale of own-made products
🚫 Does not apply to excisable goods.
💸 Taxes and payments:
🔹 IIT — only 0,5 % of income
🔹 exemption from land, property, transport, and social taxes
🔹 exemption from VAT (except for imports and VAT for non-residents)
🔹 without payment for negative environmental impact
🗓 Reporting:
Declaration — Once a year, until 31 March.
📌 In 2026, the STR remains a convenient and profitable tool for supporting farmers and agricultural producers in Kazakhstan.