InfoHub Logo

Starting January 1، 2026، Kazakhstan will implement a new special tax regime designed for self-employed individuals. This initiative aims to provide a legal framework for people with small and irregular incomes to operate without the need for formal individual entrepreneur (IE) registration.

Who are the Self-Employed in Kazakhstan؟

According to data from the State Revenue Committee (SRC) of the Ministry of Finance، as of February 1، 2026، there were 193،000 registered self-employed citizens in Kazakhstan. This figure represents official statistics on individuals operating under this new status.

Understanding the Self-Employed Status

An individual is considered self-employed if they are not registered as an individual entrepreneur and meet specific criteria. The SRC explained that this regime was introduced to allow individuals with small and fluctuating incomes to work legally and easily. If a person engages in permitted activities، they are not required to register as an IE.

This classification is particularly beneficial for Kazakh citizens who earn variable income and operate within established limits.

Permitted Activities for the Self-Employed

The government has approved a list of 40 specific activities that self-employed individuals can engage in. This list allows for flexibility، enabling individuals to pursue one or multiple types of work simultaneously. They can work with both individuals and businesses.

Do You Need to Register as an Individual Entrepreneur؟

No، registration as an individual entrepreneur is not required for those operating under the self-employed tax regime. The day the first tax receipt is issued is considered the start date of their self-employed status.

Taxes and Payments

Self-employed individuals are subject to a 1% personal income tax (PIT) on their income. Additionally، they must make social payments amounting to 4% of their income. These social payments cover contributions to the pension fund (20% of the 4% payment)، social insurance (20% of the 4% payment)، and mandatory social health insurance (60% of the 4% payment).

This constitutes the sole financial obligation for a self-employed citizen.

Reporting and Accounting

There is no need to submit tax returns. Income is automatically recorded in a dedicated application، which also calculates social payments. If there is no income in a given month، the self-employed status is only recognized for months where income was earned.

Transitioning from Individual Entrepreneur Status

For IEs operating via patent or mobile application، the transition period to the new self-employed regime is from January 1 to February 28، 2026. During this time، they must register in the application and issue their first tax receipt. If an individual entrepreneur does not deregister or switch to a simplified declaration، tax authorities will automatically deregister them starting March 1، 2026.

Earlier in January، tax authorities reported that within the first 10 days of the new Tax Code's implementation، 66،000 Kazakh citizens had legalized their activities and transitioned to the new special tax regime for the self-employed.

The new Tax Code، which came into effect on January 1 of this year، introduced three special tax regimes for conducting business.

بۇل تۋرالى Infohub.kz اقپارات اگەنتتىگى حابارلايدى.