The Government of Kazakhstan has approved a list of 40 types of activities that qualify for the special tax regime for self-employed individuals. The resolution comes into effect on January 1, 2026.
Full list of eligible activities
- Services supporting livestock farming
- Production of musical instruments
- Plastering work
- Carpentry and joinery work
- Floor covering and wall cladding
- Painting and glazing work
- Retail trade through network (multilevel) marketing
- Taxi services
- Other postal and courier services (excluding general postal services)
- Delivery of ready-made food to order
- Rental, sublease and management of owned or rented residential property
- Photography services
- Oral and written translation
- Veterinary services
- Rental and leasing of other personal and household goods
- General cleaning of residential buildings
- Other auxiliary commercial services provided via online platforms
- Sports and recreational education
- Cultural education
- Other educational activities not included in other categories
- Artistic and literary creative work
- Repair of computers and peripheral equipment
- Repair of communication equipment
- Repair of electronic household appliances
- Repair of household, home and garden equipment
- Shoe repair
- Repair of leather and imitation leather goods, bags and accessories
- Repair of furniture and interior items
- Repair of wristwatches and other watches
- Repair of jewelry items
- Repair of knitted and crocheted products
- Repair of textile garments, headwear and accessories
- Repair of fur and leather products and headwear
- Repair of musical instruments
- Repair of carpets and carpet products
- Bicycle repair
- Repair of other personal and household goods not included in other categories
- Hairdressing and beauty salon services
- Services provided by households employing domestic workers
- Production of goods by households for their own consumption
Changes in tax administration
Starting from January 1, 2026, the special tax regime will apply only to the activities listed above. Entrepreneurs wishing to continue using the simplified regime must submit a notification.
Notification period: from January 1 to March 1, 2026. If the notification is not submitted, the taxpayer will be automatically transferred to the general tax regime starting March 1.
Convenient online services for submitting notifications are being developed, including potential submission through banking applications.
Changes in tax administration
From 2026, a "clean slate" approach will be introduced for micro and small businesses, including:
• Cancellation of tax audits
• Cancellation of cameral tax control
• Termination of filing lawsuits to invalidate transactions
• Termination of lawsuits to invalidate registration or re-registration
Penalties and fines will be written off if the main tax debt is paid by April 1, 2026.