Starting January 1, 2026, in Kazakhstan, in connection with the entry into force of the new Tax Code of the Republic of Kazakhstan and amendments to the Social Code of the Republic of Kazakhstan, updated special tax regimes (STRs)[1] will be introduced: STRs for the self-employed, STRs based on a simplified declaration, and STRs for peasant or farm households (PFHs). These regimes regulate not only the payment of taxes by self-employed citizens but also compulsory pension contributions.
[1] in accordance with the Law of the Republic of Kazakhstan dated July 18, 2025 No. 215-VIII "On Amendments and Additions to Certain Legislative Acts on Taxation Issues" from January 1, 2026