👤 Who can apply:
Individual entrepreneurs (IEs);
Legal entities — residents of the Republic of Kazakhstan, except for prohibited categories.
💸 Income:
Annual income must not exceed 600,000 times the Monthly Calculation Index (MCI) as of January 1 of the respective year;
Income from peasant and farm enterprises is not included in the calculation.
🌱 Types of activities:
Only activities that are not included in the list of prohibited activities established by the Government of the Republic of Kazakhstan are allowed.
🚫 Who is not eligible to apply STR:
Legal entities where the share of participation of other legal entities exceeds 25%;
Legal entities whose founders/participants apply STR or participate in other legal entities applying STR;
Individuals and individual entrepreneurs who are participants in a legal entity applying STR;
Non-profit organizations;
Participants of special economic and industrial zones, including Astana Hub;
Taxpayers operating under joint activity (partnership) agreements.
🗓 Accounting and reporting:
Maintaining tax accounting in accordance with Chapter 20 of the Tax Code of the Republic of Kazakhstan;
Performing duties of a tax agent for personal income tax (PIT) withheld at source in accordance with Chapter 43 of the Tax Code;
The tax and reporting period is half a year (semiannual)
.