The Transition Period for Choosing a Tax Regime Ended on March 1, 2026

Entrepreneurs have finally decided which tax regime they will operate under going forward.

More than 1.2 million entrepreneurs chose the special tax regime based on a simplified declaration. This is the most popular regime among small and medium-sized businesses.

Who is eligible for the simplified declaration?

• Annual income up to 600,000 MCI (approximately 2.6 billion tenge).

Advantages of the regime:

• No restrictions on the number of employees, which encourages legal employment;

• Unified CIT/PIT rate – 4% (local councils can decrease or increase the rate by up to 50%);

• Exemption from VAT;

• Tax declaration and payment twice a year.

These conditions make running a business simpler and more predictable.

Additionally, 346,000 citizens are using the special regime for self-employed individuals, including 265,000 new participants. This means that 265,000 people have moved from the “shadow” economy and now operate officially.

Who can use the self-employment regime?

• Monthly income up to 300 MCI (about 1.3 million tenge);

• No hired employees;

• Not registered as an individual entrepreneur;

• Conducting permitted types of activities (40 types);

• Citizens of Kazakhstan and their relatives who previously worked under a patent or through a special mobile application.

Advantages:

• No need to register as an individual entrepreneur;

• Exemption from personal income tax;

• A single social contribution of 4% of income, which includes pension, social, and medical contributions.

This regime allows people to work officially, build pension savings, and receive social protection.

The completion of the transition period has helped create a transparent and up-to-date structure of taxpayers and made the system more understandable for businesses and citizens.