Entity Setup
Entity Setup in Kazakhstan: Choosing the Best Structure Under the New 2026 Code
With Kazakhstan’s new Tax Code, special tax regimes have been replaced, income taxes are now progressive, and corporate tax variations abound. Your choice of entity matters more than ever before.
By NomadicTax Research Team • 6-7 min read • August 15, 2026
## What Just Changed in Kazakhstan Effective from 1 January 2026
- **New Tax Code (214-VIII ZRK)**: Replaced the prior code from 2017. All previous special regimes consolidated or eliminated; three universal special tax regimes (СНР) introduced. ([astana.kgd.gov.kz](https://astana.kgd.gov.kz/ru/news/o-vybore-rezhima-nalogooblozheniya-2-161944?utm_source=openai))
- **Progressive Individual Income Tax (ИПН)**: Adopted new progressive rates for individuals. Rates start lower for those with less income, increasing for higher incomes. ([akm.kgd.gov.kz](https://akm.kgd.gov.kz/ru/news/vstrecha-s-blogerami-i-predstavitelyami-smi-4-163504?utm_source=openai))
- **Corporate Income Tax (КПН) variations**: General rate at 20 %; higher for banks and gaming (25 %); **social sector** firms get reduced rates (5 % in 2026, rising to 10 % in 2027); agriculture and cooperatives also enjoy lower rates. ([astana.kgd.gov.kz](https://astana.kgd.gov.kz/ru/news/kpn-po-novomu-klyuchevye-izmeneniya-s-2026-goda-2-160684?utm_source=openai))
- **Transport and asset taxes**: For transport vehicles, uniform rates now apply regardless of year of manufacture or import; older vehicles (10–20 years, over 20 years) receive sharply reduced coefficients. Explicit calculation rules for ownership periods. ([zhts.kgd.gov.kz](https://zhts.kgd.gov.kz/ru/news/s-2026-goda-izmeneniya-v-poryadke-ischisleniya-i-uplaty-naloga-na-transportnye-sredstva-21?utm_source=openai))
## How to Choose an Entity or Regime Now
- **Determine your revenue, sector, and risk profile**: If your business is in agriculture or social services, the reduced corporate tax rates under КПН offer significant savings. But to qualify, you must meet certain activity and ownership criteria.
- **Special Regime Regime (СНР)**: For those eligible, e.g., self-employed or small farmers, the new СНР options provide simpler reporting and possibly lower tax burdens. But you must have submitted notification by **1 March 2026**; otherwise, you're under the general taxation. ([astana.kgd.gov.kz](https://astana.kgd.gov.kz/ru/news/o-vybore-rezhima-nalogooblozheniya-2-161944?utm_source=openai))
- **Consider age and type of assets**: If you own older vehicles or assets, you can leverage the reduced coefficients for transport taxes. Older or imported stock may gain you favorable treatment under the new rules. ([zhts.kgd.gov.kz](https://zhts.kgd.gov.kz/ru/news/s-2026-goda-izmeneniya-v-poryadke-ischisleniya-i-uplaty-naloga-na-transportnye-sredstva-21?utm_source=openai))
- **Compliance and administrative choices**: New reporting forms approved for 2026; ensure you use revised forms. Virtual cabinets, IT systems like ISNA or SONO НП need be used properly. Delays or use of “old” forms could cause penalties or necessitate corrections. ([kst.kgd.gov.kz](https://www.kst.kgd.gov.kz/ru/news/po-predstavleniyu-nalogovoy-otchetnosti-za-2026-god-1-161486?utm_source=openai))
## Example Entity Comparison
| Business Type | Under Old Regime | Under 2026 Regime | Which Makes More Sense? |
|---|---|---|---|
| Private hospital (social sector) | ~20 % corporate rate; complex reporting | <5-10 % КПН rate; simpler reporting | Shift to new КПН special rate if eligible |
| Farmer or agricultural cooperative | taxed under general КПН or special regimes | 3 % or 6 % rates for agricultural producers/cooperatives | Huge savings; must ensure eligibility |
| Taxi (owner-operator) | general regime or outdated special / simplified regime | likely under СНР or general regime with adjusted transport tax | Evaluate transport tax impact, possibly combine ownership shifts |
## Important Considerations Before Setup
- Eligibility deadlines & notifications (e.g., for СНР) can’t be retro-filed—missed a deadline = general regime binds.
- Audit and transparency: with compliance enforcement tightening, ensure documentation and accounting are strong.
- Infrastructure costs vs tax savings: lower rates might be offset by cost to convert entity form or register for regime.
### Conclusion
Entity setup in Kazakhstan post-2026 demands careful evaluation of your sector, income, and assets. Proper structure and timing can yield profitability and compliance gains. If your business spans multiple jurisdictions in the CIS, remember: the harmonization in Russia (EAEU), Kazakhstan reforms, and Azerbaijan adjustments all require precise cross-country planning.