The Tax Code provides for 3 special tax regimes for 2026. 1) for the self-employed; 2) based on a simplified declaration; 3) for peasant or farm enterprises. For the self-employed, the TPP has the right to apply individuals: 1) who are not individual entrepreneurs; 2) non-employing workers; 3)carrying out the types of activities permitted for the use of this SRP (approved by the Government of the Republic of Kazakhstan); 4) income for the calendar month does not exceed 300 times the MCI (1.2 million in 2026). tenge; They are exempt from paying IIT, only pay social benefits for themselves in the amount of 4% of income (including Ops-2%, co-1% and OSMS -1%). In order to simplify the fulfillment of obligations as much as possible, the self-employed will calculate obligations using a special mobile application, in which the income received in the month in which the calculation of obligations is made automatically. The calculation and payment of the amounts of social benefits withheld for entities operating through internet platforms is carried out by the operators of the internet platform. In places where there is no public telecommunications network, entities engaged in activities independently calculate social benefits. On the basis of a simplified declaration (combining two modes – a simplified declaration and a fractional tax), taxpayers who meet the following conditions have the right to apply: 1) MCI with a maximum income of 600 thousand times without restrictions on the number of employees during the calendar year (2.5 billion in 2026). tenge) ; 2) carrying out activities not included in the list of prohibited activities (determined by the Government of the Republic of Kazakhstan). Do not have the right to apply Snr on the basis of a simplified declaration: 1) legal entities with a share of participation of other legal entities exceeding 25 percent; 2) legal entities, the founder or participant of which is simultaneously the founder or participant of another legal entity applying a special tax regime; 3) legal entities, the founder or participant of which applies a special tax regime; 4)taxpayers (individuals, individual entrepreneurs) who are founders or participants of a legal entity applying the TPP; 5) structural divisions of legal entities; 6) a person who is an interrelated party in accordance with subparagraphs 1) – 8) of Paragraph 1 of Article 14 of the tax code for a person carrying out the calculation and payment of corporate or personal income tax in the generally established manner; 7) non-profit organizations; 8) participants of special economic and industrial zones, Astana Hub; 9) taxpayers for activities carried out under agreements on joint activities. The IPN/CPN rate is 4% (with the right to reduce/increase the rate to 50% by local representative bodies). At the same time, if the income from the activity exceeds 24,000 times the MCI per year (in 2026, 99.1 million dollars),tenge), a reduction in taxable income by the amount of the Photo. Taxpayers applying this regime are not VAT and social tax payers. For peasant or farm farms, the current procedure for the SNR-a special tax regime for peasant or farm farms has been preserved. At the same time, in connection with the abolition of the unified land tax, the tax will be paid in the form of IIT. The IIT rate is 0.5%.
Department of state revenue for Kostanay