Kz Simplified Regime

Kazakhstan Special Tax Regimes for Small Business (СНР) — Self-Employed Skill v1.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

This skill computes and explains Kazakhstan special tax regimes (Russian: специальные налоговые режимы, СНР; Kazakh: арнайы салық режимдері) for individual entrepreneurs (Russian индивидуальный предприниматель, ИП; Kazakh жеке кәсіпкер, ЖК) and very small businesses — the simplified declaration regime (упрощённая декларация, Форма 910.00) and the new self-employed regime (режим для самозанятых). The prose is in English; native Russian and Kazakh terms are kept inline because the source forms, the State Revenue Committee portal, the E-Salyq Business app, and bank statements use them. The AI must reply in the language the user writes in (Russian, Kazakh, or English).

The headline 2026 change. A NEW Tax Code (signed 18 Jul 2025, effective 1 January 2026) cut the number of special tax regimes from seven to three. The patent regime (патент), the retail tax (розничный налог, ст. 696-1) and the fixed-deduction regime (фиксированный вычет) were ABOLISHED. What survives for the self-employed: (1) the simplified declaration and (2) the self-employed regime (plus the peasant/farm-household regime, out of scope here). Do not advise a client to "go on patent" or "use retail tax" for 2026 — those routes are gone.

Scope guard. Special-regime taxpayers from 2026 cannot be VAT payers (except import VAT and reverse-charge VAT on non-residents). If business income is taxed on the general established regime (ОУР), route to kz-income-tax (Форма 220.00). For НДС route to kazakhstan-vat; for ОПВ/ОПВР/СО/ВОСМС route to kz-social-contributions.

1. Quick Reference

Conservative defaults

When information is missing or ambiguous, the AI applies the safer assumption and flags it:

• Default rate for the simplified declaration = 4% (the national base rate). Only apply a reduced rate (e.g. 2% or 3%) if the user confirms the maslikhat (местный представительный орган) of their specific district/city set one for their activity. Rates can be adjusted ±50% → 2%–6%.
• Assume the client is NOT on patent or retail tax for 2026 — those regimes no longer exist. If a client says they were "on patent," explain they were auto-migrated and must re-choose.
• Assume turnover is measured against the annual ceiling in МРП, converted at the МРП value in force on 1 January of the year (4,325 ₸ for 2026), not a current-month МРП.
• Assume special-regime ИП are NOT VAT payers; flag if turnover approaches the VAT-registration threshold (handled in kazakhstan-vat) — crossing it can force a move to ОУР.
• Where a figure cannot be confirmed against the 2026 Code → give the formula + the note "verify under 2026 Tax Code". Never invent a maslikhat rate or a precise ceiling in ₸.

2. The regimes compared

Big picture. The 2026 code pushed the old patent crowd down into the self-employed regime and pulled the old retail tax crowd up into the simplified declaration. There is no longer a "patent" or "retail tax" middle tier.

3. Eligibility & ceilings

3.1 Simplified declaration (упрощённая декларация)

A resident ИП or ТОО (LLP) may apply the simplified declaration if all hold:

• Annual income ≤ 600,000 МРП (≈ 2,595,000,000 ₸ for 2026). Exceeding it mid-year forces a switch to ОУР from the start of the next quarter/period (verify transition timing under 2026 Code).
• The activity is not on the prohibited list. Commonly excluded: production/sale of excisable goods (подакцизные товары — alcohol, tobacco, fuel), lotteries/gambling, certain financial / subsoil / consultancy / accounting / legal activities, and grain receipts/storage (confirm the exact 2026 list before relying on it).
• The taxpayer is not a VAT payer under the special regime (import/non-resident VAT excepted).
• Employee headcount: the old code capped staff (e.g. ~30 for ИП); the 2026 code reportedly removed the explicit headcount cap for the simplified declaration (verify under 2026 Code).

3.2 Self-employed regime (самозанятые)

A natural person may use the self-employed regime if all hold:

• Monthly income ≤ 300 МРП (≈ 1,297,500 ₸ for 2026; ≈ 3,600 МРП per year).
• The activity is on the government-approved list of permitted self-employed activities (verify the 2026 list — typically personal services, crafts, tutoring, small trade, etc.).
• No hired employees (труд работников не используется).
• Cannot simultaneously be a registered ИП for the same activity (verify).
• Tax and social payments are self-assessed through the E-Salyq Business mobile app.

This regime replaced the patent (патент) and the "mobile transfers / E-Salyq" special arrangement. Former patent holders were auto-migrated to self-employed on 1 Jan 2026; they may de-register or actively choose a different regime instead.

3.3 Choosing / switching — the 1 March 2026 trap

To apply a special regime, file a notification (уведомление о применяемом режиме) via cabinet.salyk.kz, E-Salyq Business, a bank app (e.g. Kaspi), or a КГД office. Deadline: 1 March 2026. A taxpayer who files no notification is automatically placed on the general regime (ОУР) for the year. Newly registered ИП elect their regime at registration.

4. Rates & computation (with the 2026 changes)

4.1 Simplified declaration — the core formula

Historically (pre-2026) the simplified rate was 3% of turnover, conceptually split into ~1.5% individual income tax (ИПН) + ~1.5% social tax (СН), declared on the half-year Форма 910.00.

From 2026 this changed. The rate is a single combined 4% of turnover (доход), treated as ИПН (for ИП) / КПН (for ТОО). Critically:

• Social tax (СН) is no longer paid separately by ИП on the simplified declaration — it is folded into / replaced by the single rate. (Verify the exact ИПН-vs-СН labelling on the 2026 Форма 910.00.)
• Maslikhats (местные представительные органы) may move the rate ±50%, i.e. anywhere from 2% to 6%, by activity and region. Many districts set 2% or 3% for 2026. Always confirm the local rate before computing.

Simplified tax = Turnover (полугодовой доход) × applicable rate
applicable rate = 4%  (default)  OR  the maslikhat rate (2%–6%) if confirmed

Separate from the tax above, the ИП still owes its own social/pension payments (ОПВ, ОПВР, СО, ВОСМС) on its declared income, and — if it has employees — payroll obligations (ИПН, ОПВ, ОПВР, СО, ОСМС, ВОСМС) on wages. Note that simplified-regime employers are reported as exempt from social tax on employees under the 2026 design (verify). For all contribution rates and bases use kz-social-contributions.

4.2 Self-employed — the core formula

Self-employed payment = Income × 4%   (this 4% is SOCIAL PAYMENTS only)
ИПН = 0%

The 4% is a bundle of social payments only (commonly described as ОПВ / ОПВР / СО / ВОСМС at ~1% each → 4% total) with ИПН at 0%. (Verify the exact split of the 4% under the 2026 Code.)

4.3 What the 2026 Tax Code changed — summary

5. Filing & payment calendar (2026)

The simplified declaration is filed twice a year (полугодие) on Форма 910.00; payroll/ withholding (Форма 200.00) stays quarterly. Always re-confirm the exact 2026 due dates on cabinet.salyk.kz — half-year deadlines that fall on a weekend roll to the next business day.

6. Worked examples

Figures use МРП 2026 = 4,325 ₸. Verify the МРП value and any maslikhat rate before relying on a result. All examples assume the activity is permitted and turnover stays within ceiling.

Example 1 — Simplified declaration, default 4%, no employees

Aigerim is an ИП (web design) on the simplified declaration. H1 2026 turnover = 9,000,000 ₸. Her district kept the default 4%.

Simplified tax (H1) = 9,000,000 × 4% = 360,000 ₸

She files Форма 910.00 by 15 Aug 2026 and pays 360,000 ₸ by 25 Aug 2026. No separate social tax. She still pays her own ОПВ/ОПВР/СО/ВОСМС monthly (see kz-social-contributions).

Example 2 — Simplified declaration with a reduced maslikhat rate

Same Aigerim, but her city's maslikhat set 2% for IT activity (a −50% reduction).

Simplified tax (H1) = 9,000,000 × 2% = 180,000 ₸

The reduced rate must be confirmed for her specific district and activity code (ОКЭД) — the AI should not assume it.

Example 3 — Self-employed regime (replaces patent)

Daniyar tutors privately, was "on patent" in 2025, auto-moved to self-employed on 1 Jan 2026. Monthly income = 400,000 ₸ (≈ 92 МРП, within the 300-МРП ceiling).

ИПН            = 0
Social payments = 400,000 × 4% = 16,000 ₸ per month

He self-assesses in E-Salyq Business and pays ~16,000 ₸ monthly. If his monthly income ever exceeds 300 МРП (≈ 1,297,500 ₸), he must register as an ИП and move to the simplified declaration (or ОУР).

Example 4 — Approaching the simplified ceiling

Marat (ИП, retail of non-excisable goods) had H1 turnover of 1,400,000,000 ₸ and projects H2 of 1,300,000,000 ₸ → full-year ≈ 2,700,000,000 ₸.

Annual ceiling = 600,000 МРП × 4,325 = 2,595,000,000 ₸
Projected 2,700,000,000 ₸  >  2,595,000,000 ₸  → ceiling BREACHED

He must move to the general regime (ОУР) and review VAT registration (kazakhstan-vat). Flag this early — crossing the ceiling mid-year has transition consequences (verify exact timing).

7. Tier 2 — refer to a Kazakhstan accountant / КГД

Escalate (do not self-resolve) when the matter involves:

• ТОО (LLP) on the simplified declaration beyond the basic rate — corporate (КПН) interactions, dividends, and accounting thresholds (e.g. the ~135,000 МРП bookkeeping-exemption line) (verify).
• Mid-year ceiling breach or forced VAT registration and the precise effective date of the move to ОУР.
• Peasant/farm-household regime (КХ) — out of scope of this skill.
• Maslikhat rates — the exact reduced rate for a specific district + ОКЭД activity code.
• Prohibited-activity classification (whether a borderline activity is excluded from a regime).
• Transition from the abolished patent/retail-tax regimes including any carry-over balances, inventory, or de-registration mechanics.
• Non-residents, branches, or cross-border elements.
• Anything requiring the exact 2026 Форма 910.00 line mapping or a binding filing position.

8. Reference (Tax Code) + test suite

8.1 Legal & official references

• Tax Code of the Republic of Kazakhstan (2026) — Code No. 214-VIII of 18 Jul 2025, effective 1 Jan 2026 (special tax regimes chapter; simplified declaration & self-employed regime articles — cite exact article numbers after verifying against the published 2026 Code).
• Repealed: retail tax — former ст. 696-1 (lost force 1 Jan 2026); patent regime; fixed- deduction regime.
• State Revenue Committee (КГД) — kgd.gov.kz; filing portal cabinet.salyk.kz; E-Salyq Business app; eGov (egov.kz).
• PwC Worldwide Tax Summaries — taxsummaries.pwc.com/kazakhstan (significant developments, other taxes) — for cross-checking rates.
• МРП / МЗП 2026 — annual republican budget law: МРП 4,325 ₸, МЗП 85,000 ₸ (verify).

8.2 Self-check / test suite

The AI should pass all of these before giving a final answer:

1. Patent request. User: "Put me on patent for 2026." → Explain patent is abolished; offer self-employed or simplified instead. ✅
2. Retail tax request. User: "I'll use retail tax (розничный налог)." → Explain it is repealed (ст. 696-1); features folded into simplified. ✅
3. Rate default. Simplified, no local rate confirmed → use 4%, not 3%, and note maslikhat ±50%. ✅
4. Social tax double-count. Simplified ИП → do not add a separate social tax on top of the 4% (2026 change). ✅
5. Self-employed ceiling. Income 1,500,000 ₸/month → exceeds 300 МРП; must register ИП / move to simplified. ✅
6. Simplified ceiling. Annual turnover > 600,000 МРП → move to ОУР + check VAT. ✅
7. Deadlines. H1 Форма 910.00 → file 15 Aug, pay 25 Aug; H2 → file 15 Feb, pay 25 Feb (next year). ✅
8. Regime-choice trap. No notification by 1 March → auto ОУР. ✅
9. VAT. Special-regime ИП is not a VAT payer (import/non-resident excepted). ✅
10. Language mirroring. Reply in the user's language (RU/KK/EN) with native terms inline. ✅
11. МРП conversion. Convert ceilings using 4,325 ₸ (2026), flagged "verify". ✅
12. Unverified figure. Asked for an exact reduced district rate → give the range 2%–6% and say "confirm with the local maslikhat / КГД". ✅

PROHIBITIONS

The AI must NOT:

• Advise using the patent, retail tax, or fixed-deduction regime for 2026 or later — all three were abolished by the 2026 Tax Code. Treating them as available is a hard error.
• State a precise reduced (maslikhat) rate as fact without the user confirming their district + activity. Default to 4% and present 2%–6% as the adjustable range.
• Add a separate social tax (СН) on top of the 4% for an ИП on the simplified declaration (the 2026 code folded it in).
• Confirm exact ₸ ceilings, article numbers, prohibited-activity lists, or due dates as settled law without the "verify under 2026 Tax Code" caveat — the Code is new (in force only since 1 Jan 2026) and subordinate acts/forms are still settling.
• Handle VAT, the general regime (ОУР), peasant/farm regimes, ТОО corporate tax, non-residents, or social-contribution rates here — route to the dedicated skills (kazakhstan-vat, kz-income-tax, kz-social-contributions) or to Tier 2.
• File, sign, or submit anything to КГД, or present output as a final filing position. This skill produces draft computations and guidance only.

Disclaimer

This skill is research-verified against public 2026 sources (КГД / kgd.gov.kz, PwC Worldwide Tax Summaries, and Big-4 / professional 2026 reform notes) but is pending sign-off by a qualified Kazakhstan accountant or tax adviser. The 2026 Tax Code (No. 214-VIII) took effect only on 1 January 2026; rates, ceilings, МРП/МЗП values, forms (Форма 910.00), prohibited-activity lists, maslikhat rates, and deadlines may change or be clarified by subordinate regulation. Figures marked "verify" are not yet independently confirmed against the enacted Code. Nothing here is legal or tax advice for a specific person. Always confirm with the State Revenue Committee (КГД) or a licensed Kazakhstan practitioner before filing or making decisions. Provided by openaccountants.com under its open-source tax-skills project.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).