{"id":51046,"date":"2026-04-03T07:16:42","date_gmt":"2026-04-03T04:16:42","guid":{"rendered":"https:\/\/kz.f-chain.com\/?p=51046"},"modified":"2026-04-03T07:49:18","modified_gmt":"2026-04-03T04:49:18","slug":"self-employed-ie-income-kazakhstan-26","status":"publish","type":"post","link":"https:\/\/kz.f-chain.com\/en\/feautured-post\/self-employed-ie-income-kazakhstan-26\/","title":{"rendered":"New Rules for Assessing Income of Self-Employed Individuals and Individual Entrepreneurs"},"content":{"rendered":"<h2><strong>New Rules for Assessing Income of Self-Employed Individuals and Individual Entrepreneurs<\/strong><\/h2>\n<p>&nbsp;<\/p>\n<p>On March 11, 2026, the National Bank of the Republic of Kazakhstan adopted Resolution No. 18, introducing amendments to macroprudential standards and methodologies for calculating borrowers&#8217; income. The document came into force on March 20, 2026, and applies to relationships arising from March 19. The changes directly affect self-employed individuals and individual entrepreneurs operating under special tax regimes.<\/p>\n<h3><strong>\u00a0<\/strong><\/h3>\n<h3><strong>What has changed<\/strong><\/h3>\n<p>The main purpose of the amendments is to align banks&#8217; requirements for assessing borrowers&#8217; income with the Law &#8220;On Banks and Banking Activity&#8221; and the Tax Code of the Republic of Kazakhstan. Banks now have clearer guidelines for determining official income for clients with non-standard income sources.<\/p>\n<h3><strong>\u00a0<\/strong><\/h3>\n<h3><strong>How income is now assessed<\/strong><\/h3>\n<p>The key criterion remains the confirmed official income for the last 6 months prior to applying.<\/p>\n<p>Income can be determined based on one or several sources:<\/p>\n<ul>\n<li>bank account statements (salary and other receipts)<\/li>\n<li>data from government databases<\/li>\n<li>pension contribution records<\/li>\n<li>individuals\u2019 income net of mandatory payments<\/li>\n<\/ul>\n<p>Additionally, the following may be included:<\/p>\n<ul>\n<li>pension payments<\/li>\n<li>insurance payments (including annuities and mandatory employee insurance)<\/li>\n<\/ul>\n<h3><strong>\u00a0<\/strong><\/h3>\n<h3><strong>Specifics for self-employed individuals<\/strong><\/h3>\n<p>For self-employed individuals, official income is now based on:<\/p>\n<ul>\n<li>data from mobile applications (used for income registration)<\/li>\n<li>tax registries<\/li>\n<\/ul>\n<ul>\n<li>other sources other sources provided for by tax legislation<\/li>\n<\/ul>\n<p>This is a significant change, as previously it was more difficult for this category of borrowers to confirm income.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Specifics for individual entrepreneurs under the simplified declaration<\/strong><\/h3>\n<p>For IEs, income is determined based on tax reporting, taking into account expenses and paid individual income tax (IIT). Thus, banks will assess the <strong>actual financial position of the business<\/strong>, rather than just gross revenue.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Accounting and Tax Services by FChain<\/strong><\/h3>\n<p>FChain provides comprehensive accounting and tax support for businesses, taking into account all \u0430\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u044b\u0435 changes in the legislation of the Republic of Kazakhstan.<\/p>\n<p>We ensure transparent and accurate accounting, minimize risks, and create conditions for confident business operations under new requirements.<\/p>\n<p>Our services include:<\/p>\n<ul>\n<li>full accounting and tax bookkeeping in compliance with current regulations<\/li>\n<li>timely preparation and submission of reports without risks of penalties or additional charges<\/li>\n<li>correct tax calculation, including VAT, considering the latest changes<\/li>\n<\/ul>\n<p>FChain experts continuously monitor legislative updates and help businesses quickly adapt to new rules while maintaining stability and transparency.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><a href=\"https:\/\/kz.f-chain.com\/en\/feautured-post\/hr-enbek-employment-contract-data\/\">HR Enbek: How an employee can independently update employment contract data<\/a><\/strong><\/p>\n<p style=\"text-align: right;\"><em>Prepared by: Moldir Mukhtar<\/em><\/p>\n<p style=\"text-align: right;\"><em>Business Development Specialist<\/em><\/p>\n<p style=\"text-align: right;\"><em>FChain Kazakhstan<\/em><\/p>\n<p style=\"text-align: center;\"><strong>\ud83d\udce9<\/strong><strong> almaty@f-chain.com<br \/>\n<\/strong><strong>\ud83d\udcf1<\/strong><strong> WhatsApp: +7 771 214 1820<\/strong><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>New Rules for Assessing Income of Self-Employed Individuals and Individual Entrepreneurs &nbsp; On March 11, 2026, the National Bank of the Republic of Kazakhstan adopted Resolution No. 18, introducing amendments to macroprudential standards and methodologies for calculating borrowers&#8217; income. The document came into force on March 20, 2026, and applies to relationships arising from March<\/p>\n","protected":false},"author":6,"featured_media":51058,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[23,24],"tags":[],"class_list":["post-51046","post","type-post","status-publish","format-standard","hentry","category-feautured-post","category-news-ribbon"],"acf":[],"_links":{"self":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/51046","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/comments?post=51046"}],"version-history":[{"count":2,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/51046\/revisions"}],"predecessor-version":[{"id":51051,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/posts\/51046\/revisions\/51051"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/media\/51058"}],"wp:attachment":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/media?parent=51046"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/categories?post=51046"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/tags?post=51046"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}