How much a self-employed person pays in 2026
Check eligibility for the special regime without registering as an individual entrepreneur, the 300-MCI monthly income limit, and estimate social payments at the official aggregate rate of 4%.
What this service checks
From 1 January 2026, Kazakhstan citizens and kandas may use the special tax regime for self-employed people without registering as individual entrepreneurs if they have no employees, carry out an approved activity and remain within the monthly income limit.
The calculator checks these core conditions and applies the State Revenue Committee's published aggregate social-payment rate of 4% to income within 300 MCI. Personal income tax under this regime is 0%. E-Salyq Business produces the final calculation from the month's receipts.
Special tax regime for self-employed people · 2026
Monthly limit: KZT 1,297,500. The figures apply through December 31, 2026.
The calculation is a standard estimate for a payer without social-payment exemptions. The result may differ for pensioners, students and other exempt categories; check it in E-Salyq Business.
Official sources
Rules and figures checked on August 22, 2026.
- State Revenue Committee — 4% calculation in the updated E-Salyq Business app
- Kazakhstan Tax Code, Articles 718–721 — regime conditions and procedure
- Kazakhstan Social Code, Articles 101-1 and 102-1 — social payments
- Government Resolution No. 994 — 40 approved activities
Questions and answers
Who may use the special tax regime for self-employed people?
A citizen of Kazakhstan or a kandas who is not registered as an individual entrepreneur, has no employees, earns income only from approved activities and does not exceed 300 MCI in a calendar month. The regime starts with the first E-Salyq Business receipt, or with the month stated in the first payment document when working without connectivity.
What is included in the aggregate 4% rate?
The State Revenue Committee lists four social payments at 1% each: mandatory pension contributions, mandatory employer pension contributions, social security contributions and MSHI contributions. Personal income tax for a self-employed person under this regime is 0%. E-Salyq Business calculates the final amount using the payer's status and receipt data.
When must social payments be made?
A self-employed person handling payment directly transfers it no later than the 25th day of the month after the income month. For platform work, the online-platform operator handles withholding and transfer under Article 102-1 of the Social Code.
What if income exceeds 300 MCI or the activity is not approved?
The special-regime conditions are not met for that month, so the calculator does not show an amount at the 4% rate. Select an appropriate tax regime and confirm the next steps with the State Revenue Committee or E-Salyq Business.