Which Tax Regimes Will Apply in Kazakhstan from 2026

From 1 January 2026, a new Tax Code has come into force in Kazakhstan, revising the approach to special tax regimes for businesses. The number of such regimes has been reduced to three. The State Revenue Committee has explained in which cases entrepreneurs need to choose a tax regime independently and when the transition will take place automatically.

Under the new Tax Code, the following three special tax regimes apply in Kazakhstan:

• a special tax regime based on a simplified declaration;
• a special tax regime for the self‑employed;
• a special tax regime for peasant and farming enterprises.

Entrepreneurs who plan to apply the special tax regime based on a simplified declaration must submit a notification of their chosen tax regime by 1 March 2026.

If the notification is not submitted within the установленный deadline, the taxpayer will be automatically transferred to the generally established taxation system starting from 1 January 2026.

The notification can be submitted in several ways:

• through the Taxpayer’s Personal Account in the IS ISNA system;
• via the e‑Salyq Business mobile application;
• on paper at the local State Revenue Office;
• through mobile banking applications. At present, this service is available in the Kaspi Bank application under government services.

From 1 March 2026, tax authorities will automatically deregister individual entrepreneurs who applied the patent‑based special tax regime or the regime using a special mobile application in 2025.

The date of deregistration will be considered 1 January 2026. At the same time, taxpayers retain the right to submit an application for deregistration on their own initiative.

Automatic deregistration will not be carried out if the entrepreneur has submitted a notification selecting a different tax regime. For the self‑employed, the start date of the regime is considered to be the date when the first receipt is generated in the e‑Salyq Business mobile application.

The transition to the special tax regime for peasant and farming enterprises will be carried out automatically by the tax authorities by 1 March 2026 and does not require the submission of a notification by the taxpayer.

The State Revenue Committee notes that the choice of a tax regime directly affects the procedure for tax payments and reporting. Entrepreneurs are advised to determine the most suitable regime in advance and, if necessary, submit a notification within the established timeframe in order to avoid an automatic transition to the generally established taxation system.