Tax Reform 2026: Which Tax Regimes Entrepreneurs Chose - FCHAIN

Tax Reform 2026: Which Tax Regimes Entrepreneurs Chose

On March 1, 2026, the transition period ended during which taxpayers in the Republic of Kazakhstan selected their new tax regime. Following the reform, most business entities retained or switched to special tax regimes designed to simplify business operations. The tax reform has made the structure of taxpayers more transparent and expanded opportunities for small businesses and self-employed individuals.

 

Simplified Declaration Remains the Most Popular Regime

The most widely used regime among small and medium-sized businesses remains the special tax regime based on a simplified declaration. By the end of the transition period, it was chosen by more than 1.2 million entrepreneurs. The regime has been preserved and modernized, making it even more convenient for businesses.

 

Key Conditions of the Regime

The regime is available to taxpayers with an annual income of up to 600,000 MCI, which in 2026 equals approximately 2.6 billion tenge.

 

Advantages of the Regime

• no restrictions on the number of employees, which helps formalize employment;
• unified tax rate (CIT/PIT) – 4%;
• local representative bodies may reduce or increase the rate by up to 50%;
• VAT exemption;
• tax declaration and payment twice a year.

 

New Regime for the Self-Employed

The special tax regime for the self-employed is currently used by 346 thousand individuals, including 265 thousand newly registered participants.

As a result, the tax reform has helped bring more than 265 thousand people out of the shadow economy, enabling them to operate officially.

 

Who Can Apply the Regime?

This regime is intended for individuals with relatively small incomes:

• income up to 300 MCI per month (approximately 1.3 million tenge);
• no hired employees;
• occasional activity or work through platform services.

The regime may be applied by citizens of Kazakhstan and kandas, who are not registered as individual entrepreneurs and carry out permitted types of activities.

 

Main Advantages of the Regime

Tax obligations are significantly simplified:

• no need to register as an individual entrepreneur;
• exemption from personal income tax;
• a single mandatory payment of 4% of income, which includes pension, social, and medical contributions.

This regime allows citizens to work officially, build pension savings, and receive social protection.

 

How FChain Helps Businesses Adapt to the New Conditions

Changes in tax legislation require entrepreneurs to adapt quickly and choose the correct tax regime.

FChain helps businesses smoothly transition to the most suitable tax regime and build a reliable accounting system.

Company specialists provide comprehensive support, including:

• сonsultations on selecting the appropriate tax regime;
• assistance with registration of individual entrepreneurs and self-employed individuals;
• support in transitioning to the simplified declaration regime;
• bookkeeping and tax accounting services;
• preparation and submission of tax reports.

With the expert support of FChain, entrepreneurs can focus on growing their businesses while leaving tax and accounting matters to professionals.

 

Is an Individual Entrepreneur on the Simplified Tax Regime Required to Keep Accounting Records?

 

📩 almaty@f-chain.com
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