Simplified Declaration Starting from 2026

Simplified Declaration Starting from 2026

The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan reminds that as of January 1, 2026, a new Tax Code has come into force in Kazakhstan, which provides for three special tax regimes (STR):

• STR for self-employed individuals
• STR based on a simplified declaration
• STR for peasant (farm) households (PFH)

The tax regime must be selected or confirmed by March 1, 2026; otherwise, the taxpayer may be transferred to the generally established taxation regime.

 

Transition to the STR Based on a Simplified Declaration

Taxpayers planning to apply the simplified declaration are required to submit a notification of the applied tax regime by March 1, 2026. If the notification is not submitted, the taxpayer will be automatically transferred to the generally established regime, with the start date of January 1, 2026.

 

Ways to submit the notification:

• through the Taxpayer’s Cabinet (IS ISNA → “Submit documents” → “Notification of the applied tax regime”);
• through the mobile application E-Salyq Business (service → “Change of tax regime for individual entrepreneurs”);
• at the State Revenue Department at the place of location (in paper form);
• through banking applications.

Taxpayers who mistakenly submitted a notification with the reason “transition” at the end of 2025 must submit it again. As of January 12, 2026, the system allows repeated submission of the notification with the reason “transition”.

 

Transition to the STR for Self-Employed Individuals

As of March 1, 2026, tax authorities will automatically deregister individual entrepreneurs who in 2025 applied:

• the STR based on a patent;
• the STR using a special mobile application.

The date of deregistration will be considered January 1, 2026, while the right to independently submit an application for deregistration remains. Deregistration will not be carried out if the taxpayer has submitted a notification choosing another tax regime. The start date of applying the STR for self-employed individuals is considered the date of issuing the first receipt in the e-Salyq Business mobile application.

 

Transition to the STR for Peasant (Farm) Households

The transition to this regime is carried out automatically by tax authorities by March 1, 2026 and does not require submission of a notification.

 

How FChain Helps Entrepreneurs and Self-Employed Individuals

FChain supports businesses during tax changes and helps ensure a smooth transition to new regimes without risks and penalties.

With FChain, you receive:

• consultations on choosing the optimal tax regime;
• assistance in submitting notifications and verifying data accuracy;
• automation of accounting and control of tax obligations;
• up-to-date information on the requirements of the Tax Code of the Republic of Kazakhstan.

We take care of complex tax matters so you can focus on growing your business.
FChain is your reliable partner in taxation and financial accounting.

 For professional support, please contact us at almaty@f-chain.com or via WhatsApp at +7 771 214 1820

Changes in Statistical and Tax Reporting from 2026

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

January 20, 2026