Entity Setup
Entity Setup in Kazakhstan Under the 2026 Tax Code—What Businesses Should Know
With Kazakhstan’s new Tax Code effective 1 January 2026, the rules for choosing tax regimes and structuring entities have changed—this article helps new and existing businesses navigate uncharted territory.
By NomadicTax Research Team • 6 min read • August 18, 2026
## Overview: Kazakhstan’s revised Tax Code and business regime shift
On **18 July 2025**, Kazakhstan enacted the new Tax Code No. 214-VIII ZRK, which became **effective on 1 January 2026**. Among the biggest changes: all pre-2026 special tax regimes (СНР) have been discontinued. Every taxpayer automatically falls under the **general taxation regime** unless a new notification for a valid regime is filed. ([astana.kgd.gov.kz](https://astana.kgd.gov.kz/ru/news/o-vybore-rezhima-nalogooblozheniya-2-161944?utm_source=openai))
## Deciding your tax regime: special vs general
- If your business formerly used a special tax regime, you must file **notification** by **1 March 2026** to retain or switch to the **new special regime** provided under the revised code. Failing to do so means defaulting to the general regime. ([astana.kgd.gov.kz](https://astana.kgd.gov.kz/ru/news/o-vybore-rezhima-nalogooblozheniya-2-161944?utm_source=openai))
- Under the new general regime, expect: corporate income tax, VAT, property and land taxes, employer social contributions, and standard accounting requirements—no more simplified or special tax rates unless you qualify under the new regime conditions.
## Planning entity structure under new reality
**1. Choose entity type carefully.** If you’re forming an LLC (ТОО) or joint-stock company, or operating as an individual entrepreneur, liability, capital structure, and governance will affect your tax burdens.
**2. Assess eligibility for special regimes.** The new tax code defines criteria for what types of businesses qualify for special regimes: usually micro or small entities, certain sectors, simplified reporting. You’ll want to calculate whether the administrative burden is worth the benefit.
**3. Re-structure contracts and revenue models.** The general regime tends to demand more rigorous documentation, stricter transfer pricing, and likely full VAT obligations. If you can, structure supply chains and invoicing to delay or minimize VAT exposure, ensure invoices are compliant, and consider whether branding or location will affect your tax bracket or eligibility for deductions.
## Compliance requirements for entities under the new code
- File notification of tax regime **by 1 March 2026**, if special regime is desired. ([astana.kgd.gov.kz](https://astana.kgd.gov.kz/ru/news/o-vybore-rezhima-nalogooblozheniya-2-161944?utm_source=openai))
- Maintain accounting in accordance with general rules, including regular VAT filings, corporate tax returns, annual audits—or smaller thresholds if special regime applies.
- Update tax agent status and registrations—notify authorities if there are changes in regime. Missed notices could mean losing preferential treatment or facing fines.
## Example scenario
A small café in Astana owned by two individuals used to be under a special tax regime until end-2025. They wish to maintain reduced rates in 2026:
- They must estimate whether they qualify under new criteria (size, turnover, sector).
- File the notification before **1 March 2026** to enforce eligibility.
- Modify bookkeeping: ensure VAT invoices are collected where input VAT can be offset, and corporate taxes properly calculated if they delay registration.
## Entity Setup checklist for 2026 and beyond in Kazakhstan
| Step | What to do | Why it matters |
|---|---|---|
| Register business entity type | LLC, Individual Entrepreneur, etc. | It affects liability, tax base |
| Determine applicable tax regime | General or special | Affects rates, reporting burden |
| File notification by deadlines | Especially special regime by 1 March 2026 | Missing the deadline means default general regime |
| Set up accounting and VAT systems | Record-keeping, invoicing, compliance | Avoid penalties or missed VAT credits |
| Monitor turnover and growth | To anticipate when regime changes | As thresholds may force different reporting or tax regimes |
### Bottom line
The 2026 Tax Code in Kazakhstan resets the clock for many businesses—forcing them to **choose or default** into tax regimes anew. For new ventures or restructuring firms, deciding regime before deadlines, organizing entity types, and ensuring compliance will make the difference between paying preferential rates and facing full general regime burdens.