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) 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.
The STR for the self-employed, which will be implemented starting in 2026, is intended for individuals (Kazakhstan citizens, qandas) who are not individual entrepreneurs (IEs) and do not employ hired workers. The STR for the self-employed applies to a limited list of activities approved by the Government of the Republic of Kazakhstan.
The income limit for self-employed individuals applying the STR for a calendar month must not exceed 300 times the monthly calculation index (MCI) in effect as of January 1 of the relevant financial year (3,600 MCI per year).
Self-employed individuals applying this STR independently pay mandatory pension contributions (CPC) and employer compulsory pension contributions (ECPC) on their income.
The STR pension contribution rates for the self-employed are:
Self-employed individuals will use this STR using a dedicated mobile app, based on their receipts and other information on income received from other sources. Income accounting in areas without public telecommunications networks is maintained in the STR for self-employed individuals using a simple form developed independently, indicating the date, transaction type, amounts received for each transaction, and the total amount for each day and month.
С самозанятых, применяющих STR и осуществляющих деятельность с использованием интернет-платформ и (или) мобильных приложений платформенной занятости, удерживать и перечислять CPC и ECPC будет оператор интернет-платформы
For self-employed individuals using STR and operating through internet platforms and/or mobile platform employment applications, the internet platform operator will withhold and transfer CPC and ECPC.