Kazakhstan is discussing possible regulation of fortune-telling activities, including issues of licensing and taxation. The focus of the debate is the legal status of such services and whether those who provide them are required to register as entrepreneurs.
Reason for the discussion
The issue of taxing fortune-tellers was raised in the Mazhilis. MP Aidos Sarym stated that any income-generating activity should operate within the legal framework and contribute to the state budget. According to him, the discussion is not about imposing harsh measures, but about a reasonable and balanced approach.
How tax legislation views this type of activity
The State Revenue Committee explains that the General Classifier of Types of Economic Activity (GCEA) does not выделить a separate category specifically for fortune-telling. As a result, official statistics do not track fortune-tellers as an independent professional group.
At the same time, such services may fall under the category of “other personal services.” For this purpose, the GCEA includes code 96090 — “Provision of other personal services not classified elsewhere.”
In addition to fortune-telling and astrological practices, this category also includes:
• astrological and spiritual services;
• genealogical research;
• pet care services;
• tattoo and piercing studios;
• services provided by shoe shiners, porters, and parking attendants;
• operation of self-service machines, including photo booths and blood pressure measurement devices.
Do fortune-tellers need to register as individual entrepreneurs?
The State Revenue Committee clarifies that fortune-telling services are not included in the list of activities allowed for self-employed individuals without business registration. This means that under certain conditions such activity is considered entrepreneurial.
Under the Entrepreneurial Code of the Republic of Kazakhstan, an individual is required to register as an individual entrepreneur if at least one of the following conditions is met:
• hired employees are used on a permanent basis;
• annual income exceeds the established threshold.
In 2026, this threshold is set at 360 MCI, which is equivalent to 1,557,000 tenge.
Which tax regime can be chosen
Individuals providing fortune-telling services who are required to register may independently choose their tax regime. The available options are:
• the special tax regime based on a simplified declaration;
• the general taxation regime.
The choice depends on income volume, the presence of employees, and other characteristics of the activity.
Are any specific regulatory measures planned?
The State Revenue Committee notes that, at this stage, no official proposals or appeals regarding separate regulation or licensing of fortune-telling services have been submitted to the agency. The issue remains at the stage of public and parliamentary discussion.