On March 1, 2026, the transition period for selecting tax regimes was concluded in East Kazakhstan region. Entrepreneurs have now finalized their operational formats within the framework of the updated tax legislation.
As of March 1, more than 34,000 taxpayers in the region have opted for a special tax regime based on a simplified declaration since the beginning of the year. This regime remains the most widely adopted among representatives of small and medium-sized businesses.
It is available to entrepreneurs with an annual income of up to 600,000 MCI (approximately 2.6 billion tenge). Its key advantages include:
no restrictions on the number of employees, which contributes to the legalization of employment;
the single CIT/IIT rate is 4% (maslikhats can adjust the rate up to 50%);
exemption from VAT and social tax;
filing a declaration and paying tax twice a year.
These conditions make doing business easier and more predictable.
Along with this, there is a special tax regime for self-employed citizens. It can be used by individuals subject to the following conditions:
income up to 300 MCI per month (approximately 1.3 million tenge);
no employees;
no registration as an individual entrepreneur;
carrying out one of the 40 permitted activities;
citizens of the Republic of Kazakhstan and Kandases who previously operated under a patent or through a special mobile application.
The main advantages of this regime are:
IE registration is not required;
exemption from individual income tax;
a single social payment of 4% of income, including pension, social and medical contributions.
As of February 28, 2026, 7,192 individuals in the region have opted for the special tax regime for the self-employed. This regime enables citizens to operate officially, accumulate pension savings, and access social protection benefits.
Consequently, by February 28, 2026, more than 90% of taxpayers who had utilized various special tax regimes prior to January 1, 2026, have finalized their selection:
73% have switched to a special tax regime based on a simplified declaration;
17% have selected a generally established taxation procedure.
The transition period completion made it possible to establish more transparent and relevant structure for taxpayers, as well as to ensure accessible and convenient tax system for both businesses and citizens.