New Structure Under Kazakhstan’s 2026 Tax Code
Effective January 1, 2026, Kazakhstan’s new Tax Code (№ 214-VIII) restructures special tax/economic regimes (СНР). The reforms simplify from seven previous regimes down to three universal regimes:
- СНР for Self-employed (natural persons without employees or IP status)
- СНР based on a simplified declaration (for both IPs and legal entities meeting size and activity restrictions)
- СНР for Agricultural or Farming Households (КФХ). (zhts.kgd.gov.kz)
Each comes with defined income ceilings, activity exclusions, and tax rates. For instance, the simplified declaration regime in Astana allows up to 600,000 MRP or ~2.6 billion tenge in revenue. (astana.kgd.gov.kz)
Key Decision Criteria
| Consideration | Self-Employed СНР | Simplified Declaration СНР | Agricultural Household СНР |
|---|---|---|---|
| Income ceiling | ≈ 15 million KZT/year; monthly limit ~300 MRP | ≤ 600,000 MRP/year (~2.6B KZT) | Based on farming turnover; very low rates 0.5% of turnover ● without NDS or social tax etc. (zhts.kgd.gov.kz) |
| Number of employees | None allowed | Employees allowed; legal entities possible | Family/farm workforce implied |
| VAT & Social Tax | Exempt | Exempt | Exempt for eligible agricultural usage (property/transport etc.) used in farming (zhts.kgd.gov.kz) |
| Activities excluded | Forbidden activity list per Gov’t regulation | Same exclusions apply | Only farming work on own/leased land |
Example Setup Choices
Case 1: Tech Freelancer in Almaty
Arman, a coder, wants minimal compliance cost. He operates solo, with no employees, makes ~10 million KZT/year. Best fits the Self-Employed СНР: taxed 4% of revenue, no VAT, minimal bookkeeping. If hires employees later or exceeds income limit, forced to switch.
Case 2: Local Small Retail Chain Owner
Nur’s small chain projects turnover above 2 billion KZT next year. She may want СНР with simplified declaration (allowed legal entities, higher threshold) but must ensure she’s not in excluded activity. If reaches threshold or starts doing VAT-liable goods, she may lose that regime.
Case 3: Family Farming in Northern Region
Farmers working own land, producing agricultural goods—eligible for КФХ СНР. They gain exemption from VAT, social tax, property & transport tax on assets used in farming. Effective rate is very low. But must truly farm (own or lease land), and only farm operations count. (zhts.kgd.gov.kz)
Action Plan for Entrepreneurs
- Audit planned revenue vs MRP thresholds—know whether your business will stay under or exceed the limit.
- Check whether your business’s activity is in the forbidden list which disqualifies special regimes.
- Plan your business structure (legal entity vs sole proprietor) based on long-term growth, employees, and assets.
- Keep separate accounts/assets for farming usage (if applicable) as some exemptions only apply to specific uses (agricultural land and related machinery/transport).
Bottom line: The new Kazakhstan system gives clarity and simplified regimes—but choosing the right regime early maximises tax savings and reduces compliance risk.