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
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Are there any reduced transport tax rates for older cars?
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.
What are the new provisions for social tax?
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How will the situation with the recall of the FNO be handled in 2026, and will there be an opportunity to adjust the amounts indicated in the reports?
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: In what cases can a VAT payer deregister?
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What is the threshold for mandatory VAT registration in 2026?
The turnover threshold for VAT registration is 10,000 times the monthly calculation index (4325*10,000= 43,250,000 tenge).
I want to sell an apartment that I purchased in 2025 in 2026 due to an expansion. The sale will take place exactly one year later, and I want to know if there will be any tax obligations.
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...
