What conditions apply to self-employed individuals using a special tax regime?
Answer: Self-employed individuals (who are not individual entrepreneurs) are recognized as citizens of the Republic of Kazakhstan, Kandasy, who meet the following conditions:
1) who carry out one or more activities that allow the use of a special tax regime for self-employed individuals.
The list of activities that allow the use of a special tax regime for self-employed individuals is approved by the Government of the Republic of Kazakhstan;
2) who do not use the labor of employees.
3) whose income for a calendar month does not exceed 300 times the monthly calculation index (4,325 MCI*300= 1,297,500 tenge).
The object of taxation is income from activities. Income is recorded in the register through a special mobile application, except for cases where work is carried out in places without communication, where accounting is conducted in a simple form. The tax period is a calendar month. Individuals who use the SHP for self-employed individuals are completely exempt from paying income tax (0% IPN rate). The only obligation for such persons is to pay social payments in the amount of 4% of the income (OPV, OPVR, SO and OSMS at 1%), this will provide the self-employed with basic social guarantees.
Self-employed persons who use Internet platforms must take into account the provisions of Article 721 of the Tax Code.
Permitted activities for self-employed persons according to Government Decree No. 994 dated 21.11.2025