The Tax Code provides for the following special tax regimes:
Patent-based STR can be applied by an individual entrepreneur whose income does not exceed 3.528 MCI for a calendar year; who does not use the labor of employees; carries out activities in the form of personal entrepreneurship, and also carries out one or more of the 32 types of activities (taxi, leasing, etc.). The IIT rate is 1% for the income received during the tax period. It is possible to provide tax reporting from one month to a year.
Mobile app-based STR can be applied by an individual entrepreneur whose income does not exceed 3.528 MCI for a calendar year; who does not use the labor of employees; carries out activities in the form of personal entrepreneurship, and also carries out one or more of the 32 types of activities (taxi, leasing, etc.). The IIT rate is 1% for the income received during the tax period. Tax reporting is not provided. The calculation of the amount of personal income tax and social payments is made through a special mobile application on a monthly basis no later than the 15th of the month following the reporting month and are payable no later than the 25th of the month following the reporting month.
STR based on a simplified declaration. This type of STR may be applied by taxpayers whose average number of employees for the tax period does not exceed 30 people and income for the tax period does not exceed 24.038 MCI. The IIT/CIT rate is 3% from income (excluding expenses). Tax reporting is provided once every six months.
STR based on a fixed deduction. This type is applied by taxpayers, whose average number of employees is no more than 50 people during the tax period. Income for the tax period does not exceed 144.184 MCI. The IIT/CIT rate is 10% from income (minus deductions, with documentary support).
Entities applying the retail tax STR are not payers of social tax and VAT, regardless of the size of turnover.
In accordance with paragraph 4 of Article 696-3 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget (Tax Code)" (hereinafter referred to as the Tax Code), the calculation of corporate or individual income tax, with the exception of taxes withheld at the source of payment, when applying a special retail tax regime, is carried out by the taxpayer independently by applying to the object tax rates for the reporting tax period in the amount of:
4% on income received (to be received) during the tax period in the Republic of Kazakhstan and abroad;
8% on income received from the sale of goods, performance of works, provision of services to taxpayers who apply the norms of paragraph 3-2 of Article 242 of the Tax Code on the allocation of expenses to deductions for calculating corporate or individual income tax (hereinafter – CPN/IPN).
Thus, if a taxpayer applying the SNR of retail tax issues an electronic invoice to the buyer for the purpose of confirming the deduction of expenses, such income is subject to taxation using the CPN/IPN rate of 8%.
In other cases, when issuing an invoice (not for the purpose of confirming deduction costs by the buyer), such income is subject to taxation using the CPN/IPN rate of 4%.
For the agricultural sector, the Tax Code provides for the following special tax regimes:
STR for farming enterprises (single land tax payers). The regime applies to agricultural activities. Calculation of the single land tax is carried out by applying the rate of 0.5 percent to the income received from agricultural activities.
For application of the regime, there is a restriction on the area of the land plot. The single land tax payers whose activities are covered by the regime are not payers of the IIT (with the exception of the IIT withheld at the source of payment), VAT regardless of turnover, land tax and fees for the use of land plots, vehicle tax, property tax, social tax and fees for negative impact on the environment. It is allowed to carry out other types of activities with separate accounting.
STR for agricultural producers and agricultural cooperatives. Taxpayers applying this regime are granted the right to apply 70% benefit on the calculated amounts: IIT/CIT, except taxes withheld at the source of payment, social tax, property tax and vehicle tax. The benefit for reducing the calculated VAT amounts by 70% has been replaced with an alternative incentive measure in the form of an additional VAT offset. Foreign legal entities, foreigners and stateless individuals are not entitled to apply this regime.