Self-employed
DownloadWhat are the conditions that are applied to self-employed individuals under a special tax regime?
the self-employed are individuals (they are not individual entrepreneurs) the citizens of the Republic of Kazakhstan, ethnic Kazakh people so called “kandas” who meet the following conditions:
1) they perform one or more activity types under which a special tax regime for self-employed is permitted.
The list of activity types under which a special tax regime for self-employed permitted is approved by Government of the Republic of Kazakhstan;
2) they do not employ the labor of workers;
3) their income for a calendar month does not exceed 300 times monthly calculation index ( 4,325 MCI * 300 = 1,297,500 tenge).