Kazakh citizens working as employees will be able to officially rent out residential property without paying individual income tax. The option is provided under a special tax regime for the self-employed, which the State Revenue Committee has recalled, the website infohub.kz reports.
Starting in 2026, Kazakhs can opt for a special tax regime (STR) for the self-employed. It allows them to officially conduct business activity without paying individual income tax (IIT), but requires mandatory social contributions: social contributions — 1%; mandatory pension contributions — 1%; mandatory employer pension contributions — 1%; contributions to the mandatory social health insurance (OSMS) — 1%.
It is important to note that the regime does not cover all types of activity. Under a resolution of the Government of the Republic of Kazakhstan, the list of areas permitted for the self-employed is limited and includes, in particular, taxi work, renting out residential premises, repair work, and activity in the fields of culture and education.
As the State Revenue Committee recalled, housing can be rented out, among others, by citizens working as employees. In this case there is no need to register as an individual entrepreneur (IE), submit documents and reports, or pay taxes — everything works automatically.
Citizens only need to issue receipts in a special app and not exceed the income ceiling — no more than 300 monthly calculation indices per month (1,297,500 tenge in 2026).
Thus, Kazakhs can combine their main job with official additional sources of income on which no taxes need to be paid.
Also recall that housing can be rented out using the STR based on a simplified declaration. It is suitable for those who rent out several apartments or have employees under their supervision.