What conditions apply to self-employed individuals using a special tax regime?

Based on the provisions of the Law "On Accounting and Financial Reporting" Individual entrepreneurs have the right not to keep accounting records (except for compiling and storing primary documents) and financial reporting if the following conditions are met: 1) apply a special tax regime based on a simplified declaration in accordance with the tax legislation of the Republic of Kazakhstan, and their income for the calendar year does not exceed 135,000 times the monthly calculation index (583,875,000 tenge). 2) are not registered for value-added tax; 3) are not subjects of natural monopolies. If one of the conditions specified in this paragraph is not met, the individual entrepreneur is required to maintain accounting records and compile financial statements from the month following the month in which such a discrepancy occurred.

Yes, for passenger cars that are more than - 10 years old, a correction factor of 0.3 is applied. - 20 years old, a correction factor of 0.5 is applied.

The new Tax Code provides for the elimination of the relationship between social tax and social contributions. Therefore, a separate social tax rate of 6% has been established. A different social tax rate has been established (previously, the IPN rate was reduced by 70%) for: - agricultural producers - 1.8%; - Peasant or farm households that use the general taxation regime - 0.6 MCI for themselves and 0.3 MCI for employees. Taxpayers who use a special tax regime are exempt from social tax, including: - for self-employed; - based on a simplified declaration; - for peasant or farm households.

The new Tax Code introduces a progressive IRP rate. For an employee's annual income exceeding 8,500 MCI (33.4 million tenge), the rate will be 15%. For income in the form of dividends up to 230,000 MCI - 5% and over this limit - the amount of tax on the taxable income in the amount of 230,00-fold MCI + 15% of the amount exceeding it. For income of individual entrepreneurs who apply the general established taxation procedure: up to 230,000-fold MCI - 10% and over this limit - the amount of tax from the taxable income in the amount of 230,00-fold MCI + 15% of the amount exceeding it. For the income of individuals engaged in private practice - 9%; For the income of KFH on the production, sale or processing of agricultural products of their own production - 3% (previously there was a reduction of IPN by 70%).

Corrections to previously submitted reports are only possible through additional tax reporting or notification reporting. If a taxpayer fails to submit a report on time, the tax authorities' system will automatically generate a zero report for that period (provided that the taxpayer has marked the forms provided in the taxpayer's account in the taxpayer's profile). After that, it is no longer possible to submit a report for the same period, except in the following cases: -submitting additional reports; -submitting a paper report within the specified deadline. If a taxpayer still submits a paper report and it receives the "Document accepted" status, the automatically generated zero report will be canceled. These changes aim to reduce errors and improve the transparency of tax administration.

A payer deregisters as a VAT payer in the event of: - transition from the general established taxation procedure to a special tax regime; - termination of activity or liquidation. Starting from 2026, the right of a taxpayer to voluntarily deregister for VAT in the event of not exceeding the minimum turnover in the past in the current year is excluded. The Notification on the applied taxation regime will be accepted in the KNP ISNA in the "Submit documents" section. The notification can also be submitted on paper to the State Revenue Administration at the place of location. This service will also be available in banking mobile applications, as well as through the mobile application "E-salik-business" (only for IP). The tax application for termination of activities is also available in the "Submit documents" section. In addition, when a company ceases operations, it must submit liquidation tax reports, which can also be submitted through the IRNA KNP in the "Submit Documents" section or on paper to the state revenue agency.

The turnover threshold for VAT registration is 10,000 times the monthly calculation index (4325*10,000= 43,250,000 tenge).

In the case of the sale of real estate that was purchased and registered in 2025 and is sold one year or more after the date of state registration, there is no income from capital gains. However, changes have been made to the registration of real estate that was registered after January 1, 2026. Therefore, when registering ownership after January 1, 2026, a two-year period of ownership is taken into account.