From January 1, 2026, a new Tax Code comes into force in Kazakhstan, which reduces the number of special tax regimes to three. The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan has explained which regimes are предусмотрены and in which cases entrepreneurs must submit a notification on the choice of a tax regime by March 1, 2026.

The new Tax Code provides for three special tax regimes: for the self-employed, based on a simplified declaration, and for peasant and farm households.

“Within the framework of the new Tax Code, the number of special tax regimes has been reduced, that is, optimized to three; previously there were seven. Three special tax regimes remain. The first is the special tax regime based on a simplified declaration. The second is the special tax regime for the self-employed. The third is the special tax regime for peasant and farm households,” Yerkanat Shynbergen noted, Head of the Department for Administration of Special Tax Regimes of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

What entrepreneurs need to know:

Special tax regime based on a simplified declaration

Taxpayers planning to apply this regime must submit a notification on the applied tax regime by March 1, 2026.

If the notification is not submitted within the specified period, taxpayers will be automatically transferred to the generally established taxation procedure with the start date of January 1, 2026.

The notification can be submitted through:

• the Taxpayer’s Cabinet (IS ISNA, in the section “Submit documents” — “Notification on the applied tax regime”);

• the special mobile application “E-Salyq Business” (“service” — “change of individual entrepreneur’s tax regime”);

• the territorial state revenue authority at the place of location in paper form;

• banking applications (as of today, the service is implemented in the Kaspi Bank application in the section “public services” — “change of details and tax regime of an individual entrepreneur”).

Transition to the regime for the self-employed

From March 1, 2026, tax authorities will automatically deregister as individual entrepreneurs those taxpayers who in 2025 applied the special tax regime based on a patent or the special tax regime using a special mobile application.

The deregistration date will be recognized as January 1, 2026, while the right to independently submit an application for deregistration is retained.

Deregistration is not carried out if the taxpayer has submitted a notification on the applied tax regime choosing another regime. At the same time, the date of commencement of application of the special tax regime for the self-employed is recognized as the date of formation of the first receipt in the “e-Salyq Business” mobile application.

Transition to the regime for peasant and farm households (KFH)

The transition to this regime is carried out automatically by the tax authorities by March 1, 2026 and does not require submission of a notification.

#President's instruction #Tax Policy

• 
• 
• 
•