Mobile Transfers: What Will Change Starting in 2026

The image shows a mobile transfer process. In the foreground, a person is holding a smartphone and a bank card. The screen displays information confirming that the transfer has been completed. At the top, the name of the Department of State Revenues of the East Kazakhstan Region is shown, and at the bottom, the text reads: “Mobile transfers: what will change starting in 2026.”

Beginning January 1, 2026, a new criterion for monitoring mobile transfers will be introduced.

📌 What is changing?
Previously, only the number of transfers was taken into account — 100 or more transfers from different individuals within 3 consecutive months.
Now an additional condition is added:
👉 the total amount of these incoming transfers over the same 3-month period must exceed 12 minimum monthly wages (MMW).

📌 When is entrepreneurial activity considered to be present?
If your personal (non-business) account receives, in each of 3 consecutive months:
• transfers from 100 different people, and
• the total amount exceeds 12 MMW,
then such transactions will be considered as having signs of entrepreneurial income.

Activities
Tax administration