As of March 1, 2026, the transition period for selecting tax regimes under the large-scale fiscal reform has officially ended in Kazakhstan. The updated structure of taxpayers is now in place, and the initial results are impressive: over 1.2 million entrepreneurs have chosen the Special Tax Regime (STR) based on a simplified declaration, while 265,000 self-employed individuals have legalized their activities, coming out of the shadows.
Why the Simplified Regime Became the Leader
The most popular choice among small and medium-sized businesses was the STR based on a simplified declaration. Over 1.2 million entrepreneurs selected it. The regime's popularity is explained by its comprehensive modernization:
single rate of CIT/PIT — 4% (with local maslikhats having the right to adjust it by 50%);
full exemption from VAT and social tax;
reporting and payment frequency — twice a year;
expanded limits: annual income up to 600,000 MCI (approximately 2.6 billion tenge);
removal of restrictions on the number of employees — a powerful incentive for labor market formalization.
Self-Employed Individuals: Over a Quarter of a Million Citizens Legalized Their Work
The report from the State Revenue Committee (SRC) pays special attention to the STR for self-employed individuals. Currently, 346,000 individuals are applying this regime. Notably, 265,000 of them were previously working informally. Thus, the reform has brought over a quarter of a million citizens out of the shadows.
This format is designed for individuals with a monthly income of up to 300 MCI (about 1.3 million tenge), working without hired staff, including platform-based employment (couriers, taxi drivers, freelancers).
Key Benefits for the Self-Employed:
no need to register as an individual entrepreneur;
exemption from personal income tax (PIT);
a single social payment of 4% of income, covering pension contributions, social and medical insurance.
This allows citizens to work officially, build pension savings, and receive social protection.
What This Means for Businesses
The completion of the transition period has allowed the state to establish a current taxpayer database. The created conditions make doing business in Kazakhstan more predictable and transparent. Experts consider the main achievement of the reform to be the balance between administrative simplicity for citizens and guaranteed social protection from the state.
For businesses, this means:
clear rules and transparent tax regimes;
the ability to legally engage self-employed individuals without reclassification risks;
simplified tax reporting and reduced administrative burden.
How Acsour Can Help
The new tax regimes present opportunities but require proper application. Acsour Kazakhstan experts are ready to:
verify the correct application of benefits and rates;
support accounting and reporting preparation;
ensure tax security and minimize audit risks.
Contact us — we will help you understand the new rules and build a tax model that suits your business.