Registration of sole proprietors: what will change? In accordance with the amendments made to subparagraph 2) of Paragraph 2 of Article 35 of the entrepreneurial code of the Republic of Kazakhstan, From September 15, 2025, individuals who meet at least one of the following requirements must necessarily undergo state registration as individual entrepreneurs: those who use the labor of employees on a permanent basis; Persons whose annual income, calculated in accordance with the tax legislation of the Republic of Kazakhstan, exceeds 360 times the monthly calculation index (MCI) established by the law on the Republican budget and effective on January 1 of the corresponding financial year. Thus, to register as an individual entrepreneur, the income threshold will be calculated not by 12 times the minimum wage (ETS), as before, but by the monthly calculation index (MCI). In 2025, this amount: On the ETS-1 020 000 tenge For MCI-1,415,520 tenge (360 MCI) The changes were made by the law of the Republic of Kazakhstan No. 207-VIII, adopted on July 15, 2025.
Department of state revenue for Kostanay