The Government of the Republic of Kazakhstan has decided to extend tax administration simplification measures for micro and small businesses. From January 1 to December 31, 2026, no penalties will be accrued on amounts of taxes and budget payments that are not paid within the statutory deadline. This measure is aimed at reducing the administrative burden on businesses, supporting macroeconomic stability, and strengthening trusting and transparent partnerships between the state and entrepreneurs.
Who Is Eligible for This Relief
The measure applies to micro and small business entities, including advance and current payments. However, it is important to note that the relief does not apply to all taxes. The relief does not apply to:
taxes withheld at source;
excise duties on imported excisable goods;
value added tax (VAT) on imported goods;
social payments.
When Penalties May Still Be Accrued
Even during the relief period, penalties will be accrued after December 31, 2026, in the following cases:
submission of additional tax returns (including upon notification);
accrual or revision of tax and payment amounts by state revenue authorities as a result of tax administration.
Why This Matters for Your Business
This measure allows entrepreneurs to temporarily avoid penalties for late tax payments (with the exceptions noted above). It provides additional flexibility in managing cash flows, especially during seasonal fluctuations or temporary liquidity gaps. However, it is important to remember that the relief does not exempt from the obligation to pay taxes themselves — it only waives penalties for late payment during 2026.
Risks of Improper Application
If, following an audit or submission of an amended return, tax amounts are increased, penalties will be accrued after the relief period ends.
The relief does not apply to social payments or import VAT — penalties on those obligations will be accrued as usual.
What Businesses Should Do
Use the relief period to settle existing tax arrears without the risk of penalty accrual.
Avoid additional assessments resulting from tax audits to prevent subsequent penalty accrual.
Carefully distinguish between tax obligations that are covered by the relief and those that are not.
How Acsour Can Help
Acsour experts are ready to:
advise on the application of the relief to your specific situation;
verify the accuracy of calculations and timeliness of tax payments;
offer full tax support for your business in 2026.
Contact us — we will help you make effective use of government support measures and avoid unexpected penalties.