--- title: "IIT under the simplified tax regime in 2026: rate, calculation and payment deadlines" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-19 canonical: https://buhgpt.kz/suraqtar/ipn-po-uproshchenke-v-2026-godu-stavka-raschet-i-sroki-up-en source: BuhGPT --- # IIT under the simplified tax regime in 2026: rate, calculation and payment deadlines > **TL;DR:** In 2026, an IE applying the special tax regime based on a simplified return independently calculates IIT at the rate of 4% of the taxable item for the reporting tax period (Article 726 of the Tax Code of the Republic of Kazakhstan). The local representative body may reduce or --- In 2026, an IE applying the special tax regime based on a simplified return independently calculates IIT at the rate of 4% of the taxable item for the reporting tax period (Article 726 of the Tax Code of the Republic of Kazakhstan). The local representative body may reduce or increase this rate by no more than 50%, depending on the type of activity and the location of the taxable item. Who pays IIT under the simplified tax regime IIT under the simplified return is calculated by an individual entrepreneur applying the relevant special tax regime. This regime may be applied by IEs and legal entities that are residents of the Republic of Kazakhstan, provided that they meet the established conditions and do not fall under the exclusions (Article 723 of the Tax Code of the Republic of Kazakhstan). Annual income must not exceed 600 000 MCI applicable as of 1 January of the relevant financial year (Article 723 of the Tax Code of the Republic of Kazakhstan). With the MCI amounting to 4 325 tenge in 2026, the limit is 2 595 000 000 tenge. For the purpose of determining the income limit, the taxable item is taken into account in accordance with the rules of the Tax Code of the Republic of Kazakhstan, while income from activities under the special tax regime for peasant or farm enterprises is excluded. Another mandatory condition is that the entrepreneur carries out activities that are not included in the list established by the Government of the Republic of Kazakhstan of activities for which the simplified return may not be applied (Article 723 of the Tax Code of the Republic of Kazakhstan). Before starting the calculation, the accountant must check: - whether the IE applies the special tax regime based on a simplified return; - whether the actual activity is included in the list of activities for which this regime is prohibited; - whether activities are carried out under a joint activity agreement; - whether the annual income limit of 600 000 MCI has been exceeded; - whether there is an officially published decision of the local representative body to change the rate; - whether different rates apply to the entrepreneur's income. Taxpayers may not apply this regime to activities carried out under joint activity agreements. Article 723 of the Tax Code of the Republic of Kazakhstan also establishes separate restrictions for legal entities, non-profit organizations, participants in special economic and industrial zones, Astana Hub, as well as certain founders and participants of legal entities. IEs and legal entities applying the simplified return organize and maintain tax accounting in accordance with Chapter 20 of the Tax Code of the Republic of Kazakhstan (Article 723 of the Tax Code of the Republic of Kazakhstan). If the activities, ownership structure or contractual model change, compliance with the conditions of the regime must be assessed in light of the new circumstances. IIT rate for IEs under the simplified tax regime in 2026 The basic IIT rate for IEs under the simplified tax regime in 2026 is 4%. The taxpayer independently applies it to the taxable item for the reporting tax period. This rule applies to IIT, except for taxes withheld at the source of payment (Article 726 of the Tax Code of the Republic of Kazakhstan). The 4% rate may be changed by the local representative body. It may be reduced or increased by no more than 50%, depending on the type of activity and the location of the taxable item. Changing the rate individually for a particular taxpayer is prohibited (Article 726 of the Tax Code of the Republic of Kazakhstan). A decision to change the rate must be adopted no later than 1 December of the year preceding the year in which it is introduced. It takes effect on 1 January of the following year and is subject to official publication (Article 726 of the Tax Code of the Republic of Kazakhstan). Therefore, when calculating tax for 2026, the accountant must use the decision effective from 1 January 2026. The practical procedure is as follows: - Determine the taxable item for the reporting tax period. - Determine the type of activity and the location of the taxable item. - Check the officially published decision of the relevant local representative body. - Apply the effective rate to the taxable item. - If different rates apply, maintain separate tax accounting for the income taxable at each rate. A rate established for another type of activity or another location of the taxable item may not be applied automatically. Any deviation from the basic 4% rate must be based on an effective decision of the relevant local representative body. How to calculate IIT under the simplified tax regime The tax is calculated by applying the relevant rate to the taxable item for the reporting tax period (Article 726 of the Tax Code of the Republic of Kazakhstan). At the basic rate, the calculation is performed using the following formula: taxable item × 4%. If the local representative body has changed the rate within the limits permitted by the Tax Code of the Republic of Kazakhstan, the rate specified in its officially published decision is used in the formula. The accountant must compare the decision with the type of activity, the location of the taxable item and the period for which the tax is calculated. It is useful to record the following in the calculation register: - the reporting tax period; - the type of activity; - the location of the taxable item; - the amount of the taxable item; - the applicable rate; - the details of the decision of the local representative body if the rate differs from 4%; - the calculated IIT amount. If the taxpayer applies different rates, they must maintain separate tax accounting for income taxable at each rate (Article 726 of the Tax Code of the Republic of Kazakhstan). In this case, the tax is calculated separately for each income group, after which the resulting amounts are consolidated for the relevant reporting tax period. For the purpose of monitoring eligibility for the regime, the annual income limit must be tracked separately. In 2026, 600 000 MCI corresponds to 2 595 000 000 tenge. When determining this limit, the taxable item is taken into account, while income from activities under the special tax regime for peasant or farm enterprises is excluded (Article 723 of the Tax Code of the Republic of Kazakhstan). Thus, a correct calculation includes not only the arithmetic application of the rate but also verification of the conditions of the regime, the type of activity, the location of the taxable item and the existence of a decision to change the rate. Reporting and payment deadlines Article 726 of the Tax Code of the Republic of Kazakhstan establishes the procedure for independently calculating IIT but does not establish the return filing date or the deadline for remitting the calculated tax. Article 723 of the Tax Code of the Republic of Kazakhstan governs the conditions for applying the regime and the obligation to maintain tax accounting, rather than reporting and payment deadlines. Therefore, the deadlines for filing the simplified return and paying IIT cannot be substantiated by Articles 723 or 726 of the Tax Code of the Republic of Kazakhstan. In the accountant's tax calendar, they must be determined in accordance with the provisions of the Tax Code of the Republic of Kazakhstan that directly govern the tax period, the return and the fulfillment of the obligation under this special tax regime. To prepare the reporting, the accountant should create separate tasks to: - verify compliance with the conditions for applying the special tax regime; - determine the taxable item for the reporting period; - confirm the applicable rate; - reconcile the separate tax accounting data if different rates apply; - calculate IIT separately at each applicable rate; - reconcile the total tax amount with the tax accounting data; - record in the tax calendar the return filing and tax payment dates established by the Tax Code of the Republic of Kazakhstan. Filing the return and paying the tax are separate actions. The relevant date for each must be recorded in the calendar on the basis of the provision of the Tax Code of the Republic of Kazakhstan that directly establishes the specific deadline. Frequently asked questions What is the IIT rate for IEs under the simplified tax regime in 2026? — The basic rate is 4% of the taxable item for the reporting tax period (Article 726 of the Tax Code of the Republic of Kazakhstan). The local representative body may reduce or increase it by no more than 50%, depending on the type of activity and the location of the taxable item. Who may apply the simplified return? — IEs and legal entities that are residents of the Republic of Kazakhstan, provided that they comply with the conditions of the regime and do not fall under the established exclusions (Article 723 of the Tax Code of the Republic of Kazakhstan). In particular, annual income must not exceed 600 000 MCI, and the type of activity must not be included in the prohibited list. What income limit applies in 2026? — The limit is 600 000 MCI per calendar year (Article 723 of the Tax Code of the Republic of Kazakhstan). With the MCI amounting to 4 325 tenge, this is 2 595 000 000 tenge. How is IIT calculated under the simplified tax regime? — The taxable item for the reporting tax period is multiplied by the applicable rate. The basic rate is 4%, but it may be changed for the relevant type of activity and location of the taxable item by a decision of the local representative body (Article 726 of the Tax Code of the Republic of Kazakhstan). When does a decision to change the rate take effect? — The decision must be adopted no later than 1 December of the year preceding the year in which it is introduced, takes effect on 1 January of the following year and is subject to official publication (Article 726 of the Tax Code of the Republic of Kazakhstan). What should be done if different rates apply? — Maintain separate tax accounting for income taxable at different rates and calculate the tax separately at each rate (Article 726 of the Tax Code of the Republic of Kazakhstan). When must the return be filed and IIT paid? — The return filing and tax payment dates are determined under the provisions of the Tax Code of the Republic of Kazakhstan that directly establish the deadlines for this special tax regime. Articles 723 and 726 of the Tax Code of the Republic of Kazakhstan do not contain such dates. Sources - Article 726 of the Tax Code of the Republic of Kazakhstan 2026 — calculation of taxes under the simplified return --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_