Businesses operating under the special tax regime based on a simplified declaration increased their revenue to 9.4 trillion tenge in the first half of this year. According to the Ministry of Finance, this is 18.9% more than in the same period last year, when the figure stood at 7.9 trillion tenge, infohub.kz reports.
"Based on the results of the first half of this year, the revenue of businesses applying this regime amounted to 9.4 trillion tenge. Compared with the same period last year, it grew by 18.9%, from 7.9 trillion tenge," the published statement says.
A new Tax Code took effect in January 2026, under which the special tax regimes were streamlined. One of the most widely used is the special tax regime based on a simplified declaration. The first results of its application show positive dynamics in the main performance indicators of entrepreneurs, the Ministry of Finance emphasized.
Positive dynamics are also seen in employment indicators for entrepreneurs applying the simplified special tax regime. In particular, the number of hired employees increased by 14.2%, from 445,000 to 509,000, while the payroll fund grew by 7.2%.
At the same time, the ministry noted, the number of business entities without hired employees decreased by 30.5%. The number of entrepreneurs reporting income of zero to 5 million tenge in their declarations also fell by nearly a third.
The special tax regime based on a simplified declaration may be applied by individual entrepreneurs and legal entities that meet the requirements set by the Tax Code, with annual income of up to 600,000 monthly calculation indices. The monthly calculation index for 2026 is 4,325 tenge, meaning 600 MCI equals 2.595 billion tenge.
The individual or corporate income tax rate for the simplified special tax regime is 4%. Local representative bodies (maslikhats) are entitled to reduce or increase it by 50%, meaning the actual tax rate may range from 2% to 6% of income.
Entrepreneurs applying this regime are also not payers of the social tax or value-added tax, except for value-added tax on imported goods and value-added tax for a non-resident.