Simplified Tax Regime in 2026: Deadlines and Procedure for submitting notification

Simplified Tax Regime in 2026: Deadlines and Procedure for submitting notification

If you are an individual entrepreneur or a small business owner in the Republic of Kazakhstan and applied special tax regimes, in particular the simplified tax regime, before January 1, 2026, it is important to note that between January 1 and March 1, 2026, you must file a notification on the applicable tax regime with the tax authorities.

This notification is a key document confirming the choice of the special tax regime based on a simplified declaration. Its submission allows the taxpayer to operate under established conditions with a reduced tax burden. In the absence of such notification, the taxpayer will be automatically transferred to the generally applicable tax regime.

 

Who Is Eligible to Apply the Simplified Regime?

Pursuant to subparagraphs 1) and 2) of paragraph 1 of Article 723 of the Tax Code of the Republic of Kazakhstan, the special tax regime based on a simplified declaration may be applied by individual entrepreneurs and legal entities that are residents of the Republic of Kazakhstan (except for the categories specified in paragraph 2 of Article 723), provided that the following conditions are met:

1. The annual income does not exceed 600,000 times the monthly calculation index (MCI) in effect as of January 1 of the relevant financial year.
2. The types of activities carried out by the taxpayer are not included in the list of activities for which the application of the simplified tax regime is prohibited, as approved by the Government of the Republic of Kazakhstan.

Accordingly, the notification must be submitted by all taxpayers who meet the criteria specified by law and intend to continue applying the simplified tax regime in 2026. It is important to note that the list of activities for which the application of the special, namely simplified, tax regime is prohibited can be found in the normative legal acts of the Republic of Kazakhstan.

 

How to Submit the Notification

• Taxpayers may submit a notification on the application of the special tax regime based on a simplified declaration through the Integrated Tax Administration System, by accessing the “Submit Documents” section of the Taxpayer’s Cabinet, using an electronic digital signature, as well as via the E-Salyq Business mobile application.
• Alternatively, the notification may be submitted in paper form to the territorial tax authority at the place of registration of the legal entity or individual entrepreneur.

The notification records the taxpayer’s choice and ensures the uninterrupted application of the simplified tax regime, which is essential for effective financial and tax planning throughout the year.

 

Practical Recommendations

• Verify compliance with income thresholds and the list of permitted activities in advance;
• Submit the notification early to avoid errors and delays;
• If an individual entrepreneur or legal entity carries out multiple types of activities, ensure that all such activities qualify for the simplified regime.

Timely submission of the notification is a simple and effective step that allows taxpayers to retain the benefits of the simplified tax regime and avoid unjustified tax liabilities.

 FChain provides comprehensive legal support on tax and other legal matters, ensuring high-quality assistance to clients throughout the entire process.

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

Tax Reporting Forms from 2026

Article is prepared by

Sergey Gaidarov and Еdigeev Arslan,

Legal Department of FChain

January 5, 2026