Special Tax Regime from 2026

Special Tax Regime from 2026

Starting January 1, 2026, Kazakhstan introduces a new Tax Code and amendments to the Social Code. As a result, updated Special Tax Regimes (STRs) are being implemented. These regimes regulate not only the procedure for paying taxes but also mandatory pension contributions.

From 2026, the following Special Tax Regimes will be available:

• STR for self-employed individuals
• STR based on a simplified declaration
• STR for peasant or farm enterprises (PFEs)

Below is an overview of how each regime handles mandatory pension contributions (MPC) and mandatory employer pension contributions (MEPC).

STR for Self-Employed Individuals

This STR is intended for Kazakhstan citizens and kandas who:

• are not registered as individual entrepreneurs;
• do not employ hired workers;
• carry out activities included in a limited list approved by the Government of Kazakhstan.

The income limit for this regime is no more than 300 monthly calculation indices (MCI) per month, or 3600 MCI per year, based on the MCI effective as of January 1 of the respective year.

Self-employed individuals applying this STR must independently pay:

• mandatory pension contributions (MPC) from income;
• mandatory employer pension contributions (MEPC) from income (essentially paying as their own “employer”).

Rates under this STR:

• MPC — 1% of income
• MEPC — 1% of income

Income accounting is done through a special mobile application where receipts and other income-related data are recorded. In areas without telecom network access, income can be recorded manually in a simple form created by the individual.

STR Based on a Simplified Declaration

This STR may be applied by:

• individual entrepreneurs;
• legal entities — residents of Kazakhstan,

except those specified in Article 723(2) of the Tax Code (e.g., entities with more than 25% participation by other legal entities, non-profit organizations, SEZ participants, etc.).

Conditions for applying the simplified declaration STR:

• annual income does not exceed 600,000 MCI;
• the taxpayer does not engage in activities included in the government-approved restricted list.

Pension contribution rates:

• MPC — 10% of income
• MEPC — 3.5% of income in 2026, gradually increasing to 5% by 2028

Thus, starting at 3.5% in 2026, the MEPC rate will rise annually until it reaches 5%.

Payment Deadlines for Pension Contributions

For all three regimes — STR for self-employed individuals, STR based on simplified declaration, and STR for PFEs — a unified deadline applies:

Mandatory pension contributions must be paid no later than the 25th day of the month following the month in which income was received.

Why the New STRs Are Being Introduced

The introduction of the new STR system aims to:

• expand coverage of the pension and social systems by involving self-employed individuals and microbusinesses;
• simplify business operations for millions of citizens;
• increase discipline and transparency in taxes and social payments;
• further digitalize tax administration through mobile apps and online platforms.

How FChain Can Assist Businesses and the Self-Employed

Changes in tax and social legislation always raise practical questions: which regime to choose, how to correctly calculate contributions, what risks or restrictions apply, and how to avoid fines.

The FChain team is ready to assist at every step:

• Selecting the optimal regime: We analyze your activities and income to determine the most suitable STR for your situation.
• Reporting support: We prepare and advise on tax reporting in compliance with the new Tax Code.
• Legislative update consultations: We inform you about key regulatory changes and explain how they impact your business.

If you want to prepare in advance for the transition to the new STRs in 2026, FChain offers consultation and comprehensive support, helping you reduce risks, save time, and focus on business development rather than navigating complex legislation.

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

Restrictions on Transactions with Individual Entrepreneurs under the Simplified Declaration: Analysis of the New Tax Code of the Republic of Kazakhstan

 Prepared by: Moldir Mukhtar
Business Development Specialist

FChain Kazakhstan
December 8, 2025