Conditions for applying a special tax regime based on a simplified declaration in 2026?

Special tax regime based on a simplified declaration may be applied by individual entrepreneurs and legal entities-residents of the Republic of Kazakhstan, which meet the following conditions:

1) whose maximum income for a calendar year does not exceed 600,000 times the monthly calculation index (4325*600,000= 2,595,000,000 tenge);

2) carry out activities that are not included in the list of activities determined by the Government of the Republic of Kazakhstan, for which the application of a special tax regime based on a simplified declaration is prohibited.

The following entities are also not eligible to apply a special tax regime based on a simplified declaration:

- legal entities with a share of more than 25% owned by other legal entities;

- legal entities where the founder or participant is also the founder or participant of another legal entity applying a special tax regime.

- legal entities whose founder or participant applies a special tax regime;

- taxpayers (individuals, individual entrepreneurs) who are founders or participants of a legal entity that applies a special tax regime;

- non-profit organizations;

- participants in special economic and industrial zones, and Astana Hub;

- taxpayers for activities carried out under joint venture agreements.

The calculation of corporate or individual income tax, with the exception of taxes withheld at source, when applying a special tax regime based on a simplified declaration, is carried out by the taxpayer independently by applying a rate of 4 percent to the object of taxation for the reporting tax period. (It should be noted that local maslikhats have approved decisions to reduce the rates for each region, which range from 3 to 2 percent on average).

The tax and reporting period for applying the special tax regime based on a simplified declaration is the half-year.

According to paragraph 3 of Article 722 of the new Tax Code of the Republic of Kazakhstan, when applying a special tax regime based on a simplified declaration, the 910.00 form is still used, which is submitted twice a year, and the 200.00 form for employees is submitted quarterly.