The following provides clarification on the application of special tax regimes, the conditions for their use, and the restrictions established by the tax legislation of the Republic of Kazakhstan.
1. As individual entrepreneurs, we provided hairdressing services and applied a patent. What regime will we be able to apply in 2026?
The answer: From January 1, 2026, you are eligible to operate under special tax regime for self-employed as the activity "Provision of services by hairdressers and beauty salons" is included in the list of activities eligible for a special tax regime for self-employed. However, when applying this regime, the one shall meet the income requirements, which for a calendar month must not exceed 300 times monthly calculation index in effect as of January 1 of the relevant financial year (4,325 MCI*300 = 1,297,500 tenge).
2. In 2025, I had worked for Yandex Taxi using a mobile app. How will I work in 2026?
Answer: From January 1, 2026, you are eligible to operate under a special tax regime for self-employed as the “taxi” activity is included in the list of activities eligible for special tax regime for self-employed. However, when applying this regime, you must meet the income requirements, which for a calendar month must not exceed 300 times monthly calculation index in effect as of January 1 of the relevant financial year (4,325 MCI*300 = 1,297,500 tenge).
3. Our GEAC is not in the Government Resolution on economic activity types for which the use of a special tax regime based on a simplified declaration is prohibited. Does this mean we will be able to work under a simplified declaration?
Answer: Individual entrepreneurs and legal entities-residents of the Republic of Kazakhstan who carry out activity types that are not included in the list of activity types for which the application of special tax regime based on a simplified declaration is prohibited, as determined by the Government of the Republic of Kazakhstan dated November 14, 2025, No. 970, have the right to apply special tax regime based on a simplified declaration.
Therefore, if your activity type is not listed in the above-mentioned Government Resolution, and you comply with the terms and conditions for the use of a special tax regime based on a simplified declaration, you have the right to apply this tax regime.
4. Should an individual entrepreneur maintain accounting records when operating under a simplified tax declaration?
Answer: Based on the provisions of the Law "On Accounting and Financial Reporting", individual entrepreneurs have the right not to maintain accounting records (except for the preparation and storage of primary documents) and preparation of financial statements if the following conditions are met simultaneously:
1) apply in accordance with tax legislation of the Republic of Kazakhstan, a special tax regime based on a simplified declaration, and whose income for the calendar year does not exceed 135,000 times monthly calculation index (583,875,000 tenge).
2) are not registered for VAT;
3) are not natural monopolies.
If any of the conditions specified in this clause are not met, an individual entrepreneur is obliged to maintain accounting records and prepare financial statements beginning in the month following the month in which such non-compliance arose.
5. What activity types are prohibited from working under a simplified declaration starting in 2026?
Answer: The list of activities for which the application of a special tax regime based on a simplified declaration is prohibited has been approved by the Resolution of the Government of the Republic of Kazakhstan dated November 14, 2025 No. 970 “On approval of the list of activity types for which the application of a special tax regime based on a simplified declaration is prohibited.”
6. Which organizations cannot use the simplified declaration?
Answer: Individual entrepreneurs and legal entities whose income does not exceed 600,000 time monthly calculation index and who are not engaged in activities prohibited by this regime are eligible to use the simplified tax return. Legal entities with a participation interest of more than 25% of other legal entities, as well as non-profit organizations, participants in economic zones, and entities operating under joint venture agreements, are not eligible to use the simplified tax return. Such taxpayers are required