--- title: "Self-Employed Individual’s Declaration in Kazakhstan in 2026: Who Is Required to File" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-13 canonical: https://buhgpt.kz/suraqtar/deklaraciya-samozanyatogo-v-kazahstane-v-2026-godu-kto-ob-en source: BuhGPT --- # Self-Employed Individual’s Declaration in Kazakhstan in 2026: Who Is Required to File > **TL;DR:** Is a self-employed individual required to file a declaration? The status or commonly used designation “self-employed” does not in itself mean that an individual is automatically required to submit an income and property declaration. In 2026, an accountant should check not the --- Is a self-employed individual required to file a declaration? The status or commonly used designation “self-employed” does not in itself mean that an individual is automatically required to submit an income and property declaration. In 2026, an accountant should check not the designation of employment but the specific grounds established by the Tax Code of Kazakhstan. The list of such grounds for resident individuals is contained in Article 417 of the Tax Code of the RK (Art. 417 of the Tax Code of the RK). It is particularly important to distinguish income from business activities from other income that an individual taxes independently. Subparagraph 3 of paragraph 1 of Article 417 includes among declarants individuals who have received income subject to independent taxation, but expressly excludes income from business activities. Therefore, it cannot be concluded that a person is required to file a declaration solely because they independently provide services, perform work, or receive payment without an employer (Art. 417 of the Tax Code of the RK). A separate rule applies to self-employed individuals who use the special tax regime and work through an online platform in permitted types of activities: the online platform operator is recognized as a tax agent and withholds individual income tax and social payments. The operator transfers the withheld individual income tax to the budget no later than the 15th day of the month following the reporting month (Art. 721 of the Tax Code of the RK). Consequently, when determining whether a declaration is required, it is necessary to establish how the activity is organized, whether the special tax regime for the self-employed is applied, whether an online platform is used, and whether there is a separate ground under Article 417. Article 417 does not establish a general obligation to submit a declaration solely on the basis of self-employment (Arts. 417, 721 of the Tax Code of the RK). When an obligation arises under Article 417 An income and property declaration must be submitted by resident individuals if at least one of the conditions under Article 417 is met during the reporting tax period. For an accountant, this means that the review should cover not only the nature of the income received but also the person’s position, their participation in organizations, foreign accounts and assets, as well as major acquisitions (Art. 417 of the Tax Code of the RK). In particular, Article 417 provides for an obligation for the following categories: - persons required to declare income and property under the laws of the Republic of Kazakhstan on combating corruption, banks and banking activities, insurance activities, or the securities market; - heads, founders, or participants of quasi-public sector entities and legal entities who own more than 10 percent of the interest in the charter capital or shares of a joint-stock company, as well as their resident spouses; an exception is provided for founders and participants of non-profit organizations; - individuals who have received income subject to independent taxation, except for income from business activities; - individuals who, as of 31 December of the reporting tax period, hold money in accounts with foreign banks outside Kazakhstan in a total amount exceeding 1000 times the MCI; - owners of property subject to registration or recording abroad, foreign securities, interests in foreign legal entities, intellectual property and copyright objects registered abroad; - owners of investment gold; - persons who, during the reporting period, acquired the property specified in the Article in Kazakhstan and abroad with a total value exceeding 20 000 times the MCI effective as of 31 December of the reporting period. The listed conditions apply independently: meeting any one of them during the reporting tax period is sufficient. Foreign bank accounts and property are assessed as of 31 December, while acquisitions are assessed for the entire reporting tax period (Art. 417 of the Tax Code of the RK). Consequently, a self-employed individual may be required to file a declaration not because of the form of employment itself but because of another circumstance. For example, the ground may be independently taxable non-business income, a foreign asset specified in the Article, or the acquisition of property above the established threshold. Each ground should be checked and documented separately (Art. 417 of the Tax Code of the RK). How an accountant should check the obligation The first step is to determine tax residency. Article 417 governs the submission of income and property declarations by resident individuals. It is then necessary to determine the tax status of the activity and the nature of each item of income (Art. 417 of the Tax Code of the RK). It is convenient to conduct a substantive review as follows: - Establish whether the individual is a resident of Kazakhstan and whether they apply the special tax regime for the self-employed. - Determine whether the activity is conducted through an online platform in a permitted type of activity and whether the platform operator withholds individual income tax and social payments as a tax agent (Art. 721 of the Tax Code of the RK). - Separate income from business activities from other income subject to independent taxation by the individual (Art. 417 of the Tax Code of the RK). - Check whether the person or their spouse falls within any special category based on their position, participation in a legal entity, or the requirements of the laws specified in Article 417 (Art. 417 of the Tax Code of the RK). - Request information as of 31 December on foreign bank accounts, property registered abroad, foreign securities, interests in foreign legal entities, intellectual property registered abroad, and investment gold (Art. 417 of the Tax Code of the RK). - Analyze property acquisitions during the reporting period and compare their total value with the threshold established by Article 417 (Art. 417 of the Tax Code of the RK). For this analysis, contracts, acceptance certificates, bank statements, information from the online platform, documents concerning the registration of activities and property, and evidence confirming the nature of each item of income should be retained. The purpose stated for a bank payment does not always by itself distinguish business income from other independently taxable income, so the accountant should compare the receipt with the contract and the work actually performed or service provided. When working through an online platform, it should be separately verified that the individual applies the special tax regime for the self-employed and provides services in a permitted type of activity. It is under these conditions that Article 721 assigns the platform operator the functions of a tax agent for withholding and transferring individual income tax and social payments (Art. 721 of the Tax Code of the RK). A declaration should not be selected solely on the basis of the search phrase “self-employed individual’s declaration.” Residency, the tax regime, the nature of the income, and the existence of a specific ground under Article 417 are determined first, after which the applicable tax reporting procedure is followed. Deadlines for non-residents Article 417 establishes the grounds for resident individuals to submit a declaration and does not contain a declaration filing deadline for a non-resident. Therefore, the rules of this Article cannot be applied to a non-resident individual solely because they independently provide services or perform work (Art. 417 of the Tax Code of the RK). Article 721 governs the special tax regime for self-employed individuals working through an online platform and establishes a deadline for the tax agent: the platform operator transfers the withheld individual income tax to the budget no later than the 15th day of the month following the reporting month. This is the deadline for the operator to fulfill its obligation, not a universal deadline for an individual to file a declaration (Art. 721 of the Tax Code of the RK). Thus, a non-resident’s declaration deadline cannot be determined under the rules of Article 417 or based on the deadline for the online platform operator to transfer individual income tax. The matter must first be classified according to residency, the type of income, the tax regime, and the party responsible for calculating, withholding, and transferring the tax. If the activity is conducted through an online platform, the accountant must distinguish between the obligations of the individual and those of the operator. The operator is recognized as a tax agent in relation to individuals who apply the special tax regime for the self-employed and provide services through an online platform; it withholds individual income tax and social payments in the cases provided for by the Article (Art. 721 of the Tax Code of the RK). Frequently asked questions Is every self-employed individual required to file a declaration? — No, Article 417 does not establish a universal obligation solely on the basis of self-employment. For a resident, it is necessary to check whether at least one of the grounds listed in the Article applies (Art. 417 of the Tax Code of the RK). Does business income itself fall under subparagraph 3 of Article 417? — No. Subparagraph 3 of paragraph 1 of Article 417 expressly excludes income from business activities. However, an individual may have another ground for submitting a declaration, such as foreign assets or a major acquisition specified in the Article (Art. 417 of the Tax Code of the RK). Who withholds individual income tax when a self-employed individual works through an online platform? — If an individual applies the special tax regime for the self-employed and conducts a permitted activity through an online platform, the platform operator is the tax agent and withholds individual income tax and social payments (Art. 721 of the Tax Code of the RK). When does the online platform operator transfer the withheld individual income tax? — No later than the 15th day of the month following the reporting month. The deadline for paying withheld social payments is determined by social legislation (Art. 721 of the Tax Code of the RK). Should the self-employed individual’s foreign accounts be taken into account? — Yes. For a resident, holding money as of 31 December in foreign banks outside Kazakhstan in a total amount exceeding 1000 times the MCI constitutes a separate ground for submitting a declaration (Art. 417 of the Tax Code of the RK). Which foreign assets are taken into account in addition to money in bank accounts? — Article 417 specifies property registered abroad, foreign securities, interests in foreign legal entities, intellectual property and copyright objects registered abroad, as well as investment gold (Art. 417 of the Tax Code of the RK). Which declaration form should a self-employed individual choose? — The specific reporting ground must be established first. Article 417 defines the categories of residents who submit an income and property declaration but does not introduce a separate declaration exclusively for persons who describe themselves as self-employed (Art. 417 of the Tax Code of the RK). Sources - Article 417 of the Tax Code of the RK — income and property declaration - Article 721 of the Tax Code of the RK — special tax regime for self-employed individuals working through an online platform --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_