FARMS: HOW TO PAY TAXES IN 2026?

FARMS: HOW TO PAY TAXES IN 2026?
Is it possible to combine two tax regimes? What taxes do I not have to pay? And what has changed for farmers?
Since January 1, 2026, a special tax regime with a number of advantages has been in effect for peasant and farm enterprises (farms). Let's take apart the most important!
0.5%
The CPI rate for agricultural farms
2 modes
It can be combined if the conditions are met
1. Who can apply the special mode?
Peasant and farm farms that have land plots in Kazakhstan on the right of ownership or land use, including secondary.
It is important to observe the restrictions on the total area of agricultural land:
1st territorial zone — up to 5,000 hectares;
2nd zone — up to 3,500 ha;
3rd zone — up to 1,500 hectares;
The 4th zone is up to 500 hectares.
The specific zone is determined based on the location and characteristics of the land plot.
2. What taxes do I not have to pay?
When applying the SNR for farms, exemption from the following taxes and payments is provided:
Land taxes and fees for land — for plots used under the SSR, with exceptions provided for by law.
Taxes on transport and property — according to the established categories of objects.
Social tax — for activities within the framework of the Social Tax System.
Fees for negative environmental impact — for the relevant activity.
VAT — excluding VAT on imports and for non-residents.
At the same time, social payments and duties of the tax agent remain.
3. Is it possible to combine the CPR for farms with a simplified version?
YES! If the farm receives income from different types of activities.
For example:
Growing and selling your own wheat is an agricultural resource for farms.
Provision of agricultural machinery services to third—party organizations is a simplified declaration if the conditions of its application are met.
The main rule is to keep separate records of income, expenses, assets and liabilities in different areas of activity.
If there is a duty for farms to register VAT for activities outside the Central Tax System, it is necessary to switch to a generally established taxation procedure.
4. And if we recycle the purchased products?
The CPR for farms applies to:
Production and sale of own agricultural products.
Processing of own-made products.
The sale of such processed products.
The purchase of other people's products for processing and sale by itself does not fall under this Tax Code. For such activities, it is necessary to determine another acceptable taxation regime.
The production, processing and sale of excisable goods are also excluded from this Tax Code.
Government of Kazakhstan
5. How do I submit reports?
TNF 920.00 — declaration of the Tax Code for farms, for a calendar year, no later than March 31 of the following year.
TNF 910.00 — when applying a simplified declaration for other activities.
TNF 200.00 — to reflect the personal income tax at the source of payment and social payments for employees.
Social payments for the head and members of the farm are reflected in TNF 920.00.
The main thing to remember is that
the special regime for farms reduces the tax burden, but its benefits apply only to activities that comply with the terms of the Tax Code.
Save the publication so that you don't make a mistake when choosing the tax regime, and share it with other agricultural producers!
Basis: Articles 715, 728-733 of the Tax Code of the Republic of Kazakhstan dated 07/18/2025 No. 214-VIII.