The year 2026 became a significant milestone in the history of Kazakhstan. The adoption of the new Constitution at a nationwide referendum marked a large-scale renewal of the country's political and legal system. The new edition provides for substantial changes in the structure of state power, mechanisms for protecting citizens' rights, and principles for the further development of the state.
One of the main transformations was the reform of the legislative branch. Instead of a bicameral Parliament consisting of the Senate and the Mazhilis, a unicameral Kurultai is provided for. Its formation under a proportional representation system is aimed at renewing parliamentary representation and improving the legislative process. The Kurultai is vested with powers to pass laws, review matters regarding the activities of the Government, and participate in coordinating key state appointments.
An important institutional change was the restoration of the post of Vice President of the Republic of Kazakhstan. Their appointment is provided for by the President with the consent of the Kurultai. The new model also defines the procedure for transferring the powers of the head of state in the event of early termination of their duties, ensuring legal certainty in matters of state power succession.
A special place in the renewed political system is occupied by the Qazaqstan Xalyq Kenesı, the People's Council, created as the supreme advisory body. Among the powers provided for it are the submission of legislative initiatives for consideration by the Kurultai and proposing the conduct of a nationwide referendum. The activity of the Council is intended to contribute to strengthening social accord, national unity, and interaction between the state and civil society.
The new Constitution also pays attention to modern challenges. In the context of digitalization and the development of artificial intelligence, the protection of private life and personal data becomes particularly significant. Enshrining relevant guarantees reflects the need to improve legal mechanisms for protecting citizens in the digital environment.
Provisions aimed at strengthening human rights guarantees are of substantial importance. These include, among others, the right to judicial protection of one's rights and freedoms, ensuring the right of a detainee to know their rights, guarantees of rights for the protection of its citizens outside the Republic of Kazakhstan, etc.
The Constitution emphasizes matters of sovereignty, territorial integrity, and the national values of Kazakhstan. Today, this is especially important for preserving the unity of the country and further sustainable development.
Special attention is deserved by the consolidation of the principles of citizen responsibility to the state. In this regard, Article 38 of the Constitution of the Republic of Kazakhstan is of important significance, establishing the duty to pay legally established taxes, fees, and other mandatory payments.
This norm reflects one of the fundamental principles of the tax system - the mandatory nature and fairness of taxation.
The payment of taxes ensures the formation of the revenue part of the state budget necessary for funding social obligations, infrastructure development, education, healthcare, and other priority areas of state policy. At the same time, the establishment of tax obligations must be carried out exclusively on legal grounds, and their fulfillment ensured in accordance with current tax legislation.
Thus, the updating of the Constitution covers a wide range of issues — from the organization of state power and the expansion of legal guarantees to the definition of citizens' duties and the foundations of economic development.
The new Constitution forms the legal foundation for the further development of Kazakhstan, the strengthening of the rule of law, and the enhancement of the accountability of both the state and its citizens. Compliance with its provisions, including the conscientious fulfillment of tax obligations, is an important condition for the sustainable development of the country and the strengthening of trust between society and the state.
One of the most important areas of customs policy is the system of prohibitions and restrictions, which establishes rules for the import and export of certain categories of goods. Goods are moved across the customs border of the Eurasian Economic Union and (or) placed under customs procedures in compliance with prohibitions and restrictions.
Compliance with non-tariff regulation measures, including those introduced unilaterally, and technical regulation measures is confirmed in the cases and in the manner determined by the Commission or the legislation of the Republic of Kazakhstan in accordance with the Treaty on the Union; and control measures for specific goods, including measures regarding military-use products, are confirmed in the cases and in the manner established in accordance with the legislation of the Republic of Kazakhstan, by presenting documents and (or) information confirming compliance with such measures.
The procedure for information interaction between the authorized body in the field of technical regulation and the authorized body for the exchange of information on documents confirming the compliance of imported goods with the requirements established by the technical regulations of the Eurasian Economic Union, as well as by the legislation of the Republic of Kazakhstan in the field of technical regulation, and also information from such documents for the purpose of confirming compliance with technical regulation measures, is determined by a joint act.
Compliance with sanitary, veterinary-sanitary, quarantine phytosanitary, and radiation requirements is confirmed based on the results of sanitary-epidemiological, veterinary, quarantine phytosanitary, and radiation control (supervision) in the manner established by the Treaty on the Union and the acts of the Commission adopted in accordance therewith, and (or) in the manner established by the legislation of the Republic of Kazakhstan.
Specifics regarding the import into the customs territory of the Eurasian Economic Union and (or) the export from the customs territory of the Eurasian Economic Union by individuals of goods included in the unified list of goods provided for by the Treaty on the Union, to which non-tariff regulation measures apply in trade with states that are not members of the Eurasian Economic Union, as goods for personal use, are determined by the Commission.
In the event that the acts establishing prohibitions and restrictions do not define the cases and (or) the procedure for confirming their compliance, compliance with such prohibitions and restrictions is confirmed when goods are moved across the customs border of the Eurasian Economic Union, as well as when goods are placed under the customs procedure of release for internal consumption or the customs procedure of export.
The Department of State Revenue of East Kazakhstan Region, in cooperation with the Specialized Interdistrict Economic Court of East Kazakhstan Region, held a seminar-meeting chaired by K.K. Koishinov, Deputy Head of the Department of State Revenue of East Kazakhstan Region, and T.T. Turgambaev, Chairman of the Specialized Interdistrict Economic Court of East Kazakhstan Region.
The meeting was attended by judges, administrators involved in rehabilitation and bankruptcy proceedings, and representatives of the Department of State Revenue of East Kazakhstan Region.
During the meeting, the participants discussed current issues relating to the application of legislation on rehabilitation and bankruptcy, as well as challenges arising in law enforcement practice. Particular attention was paid to improving the effectiveness of cooperation between government authorities and the judicial system and developing consistent approaches to resolving emerging issues.
Following the meeting, the participants emphasized the importance of further strengthening interagency cooperation.
Mutual trade between the member states of the Eurasian Economic Union (EAEU) is conducted in accordance with common rules designed to ensure the free movement of goods. However, prohibitions and restrictions may apply to certain categories of goods.
In accordance with Order No. 169 of the Minister of Industry and Construction of the Republic of Kazakhstan dated April 14, 2026, a six-month ban has been introduced on the export of certain goods classified under EAEU Commodity Nomenclature of Foreign Economic Activity (TN VED EAEU) codes, using all types of transport.
The list includes, in particular, waste and scrap of the following materials:
* Copper — code 7404;
*Aluminium — code 7602 00;
* Lead — code 7802 00 000 0;
* Ferrous metals — certain goods under heading 7204;
* Used batteries and other waste containing lead, cadmium or mercury — certain codes under heading 8549.
Restrictions on the Export of Petroleum Products
Order No. 175-н/қ of the Minister of Energy of the Republic of Kazakhstan dated April 30, 2026, introduced a six-month ban on the export of certain types of petroleum products.
The restrictions apply, in particular, to the transportation by road of gasoline, diesel fuel and certain petroleum products classified under EAEU TN VED codes 2709 00, 2710, 2902, 3403, 3811, and other codes specified in the relevant regulatory actAt the same time, the legislation provides for certain exceptions, including those relating to specific lubricants, fuel contained in factory-installed vehicle tanks, certain uses of aviation fuel, and supplies provided as part of humanitarian assistance. For rail transportation, a ban has also been established on the export of certain petroleum products under code 2710 12, subject to the exceptions specified in the relevant regulatory act.
Ban on the Import of Wheat
To regulate the domestic market, Kazakhstan has also introduced restrictions on wheat imports.
The ban applies to wheat classified under EAEU TN VED code 1001 when imported from third countries and EAEU member states using certain types of transport.
Exceptions are provided, including for railway shipments addressed to poultry farming and grain-processing enterprises, licensed grain elevators, and JSC National Food Corporation.
What Foreign Trade Participants Need to Know
For participants in foreign trade, this means that it is necessary not only to determine the correct commodity code but also to verify the intended use of the goods, the mode of transport, and compliance with the established exceptions.
Particular attention should be paid to legislative amendments, as the lists of prohibited and restricted goods, the duration of the measures, and the conditions for applying exceptions may change.
The sale of alcoholic beverages on the territory of the Republic of Kazakhstan is a licensed activity. In order to legally carry out wholesale or retail trade in alcoholic beverages, entrepreneurs are required to obtain an appropriate license in accordance with the established procedure.
Licenses for the storage and sale of alcoholic beverages, except for activities on the territory of their production, are provided by the territorial bodies of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.
It is possible to apply for a license in electronic format through the e-government portal. www.egov.kz . This format makes it possible to significantly reduce the time required to review documents and make the process of obtaining permits more convenient for businesses.
The deadline for issuing a license or a reasoned refusal response is no later than 1 (one) working day following the day of registration of the specified application; 2) renewal of the license – within 3 (three) working days.
To obtain a license, the applicant is required to submit an electronic application, a document confirming the payment of the license fee, as well as documents confirming the right to use the premises. In addition, it is required to provide information on the availability of water supply, electricity, sewerage and a cash register machine with the recording and transmitting data function.
The fee amount charged to the service recipient for the provision of public services and the methods of its collection in cases provided for by the legislation of the Republic of Kazakhstan:
In accordance with paragraph 4 of Article 616 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget", the license fee rates for the right to engage in certain types of activities are set based on the monthly calculation index established by the law on the Republican Budget and effective on the date of payment of the fee, and are:
Storage and wholesale of alcoholic beverages, except for the storage and wholesale of alcoholic beverages in the territory of their production, for each facility of activity — 200 MCI.
Storage and retail sale of alcoholic beverages, except for the storage and retail sale of alcoholic beverages in the territory of their production, for each facility of activity for entities engaged in activities:
in the capital, cities of republican and regional significance — 100 MCI;
in cities of district significance and towns — 70 MCI;
in rural settlements — 30 MCI.
Special attention is paid to compliance with qualification requirements. In order to carry out wholesale trade in alcoholic beverages, it is necessary to have storage facilities designed for storing, receiving and distributing alcoholic beverages. Such premises should not be located on the territories of educational, healthcare, sports facilities, gas stations, markets, and cultural and leisure facilities.
The retail sale of alcoholic beverages requires the availability of a stationary facility meeting the established legal requirements. The premises must be provided with water, electricity and sewerage, as well as equipped with a registered cash register machine.
The legislation provides for cases of refusal to issue a license. The grounds may be non-payment of the license fee, non-compliance with qualification requirements, provision of false information, or of there is presence of judicial restrictions on the licensed activity.
On the basis of the results of consideration of the application, the service recipient receives a license in electronic form, certified by an electronic digital signature of an official, or a reasoned refusal indicating the reasons.
Compliance with the established requirements and timely registration of a license are mandatory conditions for the implementation of activities for the sale of alcoholic beverages and contribute to ensuring the legality of business activities.
As of January 1, 2026, a new Tax Code has been introduced in the Republic of Kazakhstan, providing changes to the procedure for calculating and paying individual income tax (IIT) and social tax.
🔹 Individual Income Tax
One of the main changes is the introduction of a progressive IIT rate (Article 363 of the Tax Code of the Republic of Kazakhstan).
The following rates are established for individuals:
The 15% rate applies only to the amount exceeding the established threshold.
For persons engaged in private practice, the IIT rate is 9%.
For dividend income, a rate of 5% applies to taxable income up to and including 230,000 MCI, while a rate of 15% applies to the amount exceeding this threshold.
Individual entrepreneurs and peasant or farm enterprises applying the generally established taxation procedure are also subject to a progressive IIT rate with a threshold of 230,000 MCI.
🔹 Social Tax
The basic rules for calculating social tax are established by Section 9 of the Tax Code of the Republic of Kazakhstan.
Starting from 2026, the basic social tax rate is 6% (Article 557) and is calculated independently of the amount of social contributions.
A social tax rate of 1.8% applies to taxable items related to the following activities:
For individual entrepreneurs and individuals engaged in private practice, social tax is calculated under a special procedure:
For peasant or farming enterprises engaged in the above-mentioned agricultural activities, social tax is calculated as follows:
Taxpayers applying the special tax regimes for self-employed persons and based on a simplified declaration are not subject to social tax.
Thus, the changes introduced from 2026 provide for a differentiated approach to the calculation of individual income tax and social tax, taking into account the taxpayer's category, income level, and applicable taxation regime.
Individual income tax on an individual entrepreneur’s income from the sale of inherited immovable property
Question: An individual is an IE under a STR based on a simplified declaration inherited a share in commercial real estate. Following the registration of ownership rights, the commercial property is intended to be sold. What is the taxation procedure in this case?
Answer: The individual received the inheritance is an individual entrepreneur operating under a special tax regime based on a simplified declaration; therefore, the legal regulation of taxation issues is performed according to the provisions of Article 725 of the Tax Code.
The inherited share of commercial real estate, is recognized as income of the IE under the STR based on SD upon state registration of the ownership right, in the period when the state registration of ownership of the property was performed. Upon subsequent sale, taking into account the provisions of Article 390 of the Tax Code, the initial value for calculating capital gains will be the market value of the inherited share of the commercial real estate object as of the date the ownership right arose.
Persons engaged in private practice (hereinafter - the PEPP) include private notaries, private bailiffs, attorneys, and professional mediators.
In accordance with Article 394 of the Tax Code, the income of a person engaged in private practice includes income received from performing the respective type of activity.
Thus, the object of taxation for individual income tax is the income received by PEPPs in connection with the performance of notarial, advocacy, or private bailiff activities, or the activity of a professional mediator.
At the same time, the taxpayer is entitled to apply tax deductions provided by legislation:
social payment tax deduction;
basic tax deduction;
social tax deductions.
According to the Article 363 of the Tax Code, the income of persons engaged in private practice is subject to IIT at a rate of 9 percent of taxable income.
A monthly procedure for calculating and paying IIT has been established for PEPPs.
The calculated amount of tax is subject to payment no later than the 5th day of the month following the month for which the tax is calculated.
A significant change starting January 1, 2026, is the procedure for applying VAT regarding persons engaged in private practice.
The transitional provisions of the new Tax Code provide that upon its entry into force, PEPPs are not VAT payers and are subject to deregistration for VAT purposes.
Starting from 2026, for persons engaged in private practice, social tax is calculated:
for themselves—in the amount of 2 MCI;
for each employee—in the amount of 1 MCI.
At the same time, PEPPs fulfill obligations regarding social payments in the manner established by the legislation of the Republic of Kazakhstan.
A person engaged in private practice submits a declaration of income and property (Form 270.00) no later than September 15 of the year following the reporting year.
On October 1, 2026, an Open Day for aspiring entrepreneurs was held at the premises of the East Kazakhstan Regional Branch of the Entrepreneurship Development Fund “Damu” JSC. The event was attended by Sayat Sailaubekovich Bimagambetov, Head of the State Revenue Department for East Kazakhstan Region, and employees of the Department, along with representatives of other government authorities and second-tier banks.
The event was aimed at increasing access to information on government support measures, financial instruments, and opportunities for business development, as well as strengthening direct interaction between government authorities and business representatives.
As part of the event, employees of the State Revenue Department for East Kazakhstan Region provided consultations to small and medium-sized businesses, as well as individuals planning to start entrepreneurial activities.
Entrepreneurs received explanations on taxation, business registration and operations, fulfillment of tax obligations, application of tax regimes, and other relevant matters within the competence of the state revenue authorities. Participants had the opportunity to ask questions of interest and receive practical recommendations directly from the Department’s specialists.
In the Republic of Kazakhstan, citizens who have difficulties fulfilling their financial obligations may use procedures for restoring solvency, out-of-court bankruptcy, and court-supervised bankruptcy. Court-supervised bankruptcy is applied when the grounds established by the Law of the Republic of Kazakhstan "On Restoration of Solvency and Bankruptcy of Citizens of the Republic of Kazakhstan" are present.
One of the grounds is having debt to creditors exceeding 1,600 monthly calculation indices (MCIs). In 2026, this amount is 6,920,000 tenge. In some cases, the amount of debt is not decisive, for example, when obligations to other creditors exist. As a rule, it is also required that the debtor has not made payments toward the obligations for 12 consecutive months and that the measures prescribed by law to settle the debt have been carried out.
The procedure begins when a citizen submits an application to the court at their place of residence. The application must include information about creditors, debts, property, and other required documents. A financial manager participates in the procedure, analyzing the debtor's financial situation, identifying property, and preparing a register of creditors' claims. Property subject to sale may be sold in accordance with the procedure established by law to repay the debt.
After the procedure is completed, the remaining obligations are terminated. However, certain obligations are not written off, including alimony, compensation for harm caused to a person's life or health, certain obligations to the state, compensation for damage caused by criminal offenses, and the remuneration of the financial manager.
Bankruptcy also entails certain restrictions: for five years, a citizen may not obtain loans, except for microloans from pawnshops, or act as a guarantor or surety under certain agreements.
Thus, court-supervised bankruptcy provides citizens with an opportunity to resolve an excessive debt burden, but it requires compliance with legal requirements and entails certain legal consequences.