Self-Employed Individuals in Kazakhstan in 2026 - FCHAIN

Self-Employed Individuals in Kazakhstan in 2026

Starting from 2026, Kazakhstan has introduced a Special Tax Regime for Self-Employed Individuals under Article 718 of the Tax Code of the Republic of Kazakhstan. This regime allows individuals to legally earn income without registering as an individual entrepreneur, provided they comply with the requirements established by law. Below, we explain who can use this regime, what conditions must be met, and when registration as an individual entrepreneur becomes mandatory.

 

Who Can Be Self-Employed in 2026?

Individuals may apply the special tax regime if they simultaneously meet the following conditions:

1. are citizens of the Republic of Kazakhstan or Kandas;
2. are not registered as individual entrepreneurs;
3. carry out one or more activities included in the list approved by the Government of the Republic of Kazakhstan;
4. do not employ hired workers;
5. earn no more than 300 Monthly Calculation Indexes (MCI) per month.

In 2026, the Monthly Calculation Index (MCI) is KZT 4,325, therefore the maximum monthly income is:

300 × KZT 4,325 = KZT 1,297,500 per month.

 

Can Self-Employment Be Combined with Official Employment?

The legislation allows individuals to simultaneously:

1. work under an employment contract;
2. perform work or provide services under a civil law contract;
3. apply the special tax regime for self-employed individuals.

For example, an employee may additionally work as a taxi driver, rent out their own apartment, or engage in another permitted activity. Income received under an employment contract or a civil law contract is not included in the income earned under the self-employed tax regime, since the relevant tax obligations are fulfilled by the tax agent. It is important to note that if an employee resigns and subsequently provides the same services to the same company as a self-employed individual, the tax authorities may regard this as a substitution of employment relations.

 

Who May Apply the Regime?

The following categories of individuals may apply the regime: pensioners, founders of LLPs applying the general taxation regime, individuals simultaneously employed under an employment contract, individuals working under civil law contracts.

 

Who Cannot Apply the Regime?

The special tax regime is not available to: individual entrepreneurs, foreign citizens and holders of permanent residence permits, individuals under 18 years of age, founders of LLPs applying the simplified taxation regime, civil servants.

 

Is Registration as an Individual Entrepreneur Required?

One of the main advantages of the new regime is that registration as an individual entrepreneur is not required. Self-employed status begins automatically in the month when the first receipt is generated through the dedicated mobile application. If activities are carried out in areas without access to public telecommunications networks, the starting date of the regime is determined based on the period indicated in the payment documents.

 

When Does the Regime End?

If no income is received during a calendar month for which individual income tax and social contributions have been assessed and paid, the tax authority removes the individual from the register of taxpayers applying this regime.

 

When Is Registration as an Individual Entrepreneur Required?

If circumstances arise that no longer allow the application of the special tax regime (for example, the income limit is exceeded or the eligibility requirements are no longer met), the individual must:

• ~ submit a notification of commencement of activity as an individual entrepreneur within five working days;
• ~ switch to the general taxation regime or another special tax regime.

If it is known in advance that a transaction will cause the income to exceed the limit of 300 MCI, the notification must be submitted before receiving the income from that transaction. The date of termination of the special tax regime is the day preceding the submission of the relevant notification.

 

How Are Payments Calculated?

All income information is reflected in the dedicated mobile application. At the end of each tax period, the application generates:

• ~ the total amount of income received;
• ~ the amount of calculated social contributions;
• ~ a payment notification.

If no notification is received, the amount payable may be calculated independently using the information available in the income register. The new special tax regime significantly simplifies the legalization of income for individuals by allowing them to conduct eligible activities without registering as an individual entrepreneur. At the same time, it is important to comply with the legal requirements, monitor income levels, and switch to another taxation regime in a timely manner whenever required.

 

FChain — Comprehensive Business Support in Kazakhstan

Planning to start a business, register a company, or ensure proper business administration? The experts at FChain are ready to handle all organizational and legal matters for you. We offer:

• Company registration (LLPs, branches, and representative offices of foreign companies);
• Accounting and tax support;
• HR administration and employment documentation;
• Corporate legal support and legal advisory services;
• Consultations on tax, labor, and corporate law of the Republic of Kazakhstan;
• Immigration support, including work permits, work visas, and Temporary Residence Permits (TRP) for foreign specialists.

FChain helps businesses focus on growth while ensuring compliance with legislation and minimizing legal and tax risks. Contact our team to find the solution that best fits your business needs.

 

Personal Income Tax Deductions

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

 📩 almaty@f-chain.com
📱 WhatsApp: +7 771 214 1820