Individual entrepreneurs in Kazakhstan can now change their tax regime online through banking mobile applications. The new functionality has been launched by Halyk Bank and Kaspi.kz.
What has changed in tax legislation
As of 1 January 2026, a new Tax Code has come into force in Kazakhstan. It provides for one general taxation regime and three special tax regimes.
The special tax regimes include:
• a special tax regime for self-employed individuals;
• a special tax regime based on a simplified tax return;
• a special tax regime for peasant and farming households.
Notification deadline
Individual entrepreneurs planning to apply the special tax regime based on a simplified tax return must submit a notification of their chosen regime by 1 March 2026.
If no notification is submitted, the taxpayer will be automatically transferred to the general taxation regime.
How to change the tax regime via Halyk Bank
Halyk Bank has launched a tax regime change service in its Onlinebank mobile application. The functionality is integrated with the systems of the State Revenue Committee.
To submit a notification, users need to:
• open the Onlinebank app;
• go to the Taxes section;
• select Change tax regime;
• choose the new tax regime;
• select the state revenue office at the place of registration of the individual entrepreneur.
How to change the tax regime via Kaspi.kz
In the Kaspi.kz app, the tax regime change option is available in the public services section.
To submit a notification, users should:
• open the Kaspi.kz app;
• go to Public services;
• select Change individual entrepreneur details and tax regime;
• choose the required tax regime;
• confirm the submission.
The information is updated in government databases within 24 hours, and a confirmation is sent to the app.
Why this matters for entrepreneurs
Online submission allows entrepreneurs to change their tax regime without visiting state revenue offices or submitting paper documents. The process is completed through banking applications and does not require additional requests.
Given the submission deadline of 1 March 2026, the digital format helps reduce the risk of an automatic transfer to the general taxation regime.