--- title: "Taxes for Individual Entrepreneurs in Kazakhstan: What to Pay under Different Tax Regimes" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-13 canonical: https://buhgpt.kz/suraqtar/nalogi-ip-v-kazahstane-chto-platit-na-raznyh-rezhimah-en source: BuhGPT --- # Taxes for Individual Entrepreneurs in Kazakhstan: What to Pay under Different Tax Regimes > **TL;DR:** In 2026, the taxes payable by an individual entrepreneur are determined by the applicable tax regime and the actual circumstances of the business activities; for peasant or farm enterprises, the Tax Code of the Republic of Kazakhstan expressly provides for a separate special r --- In 2026, the taxes payable by an individual entrepreneur are determined by the applicable tax regime and the actual circumstances of the business activities; for peasant or farm enterprises, the Tax Code of the Republic of Kazakhstan expressly provides for a separate special regime with a specific procedure for calculating individual income tax (Article 728 of the Tax Code of the Republic of Kazakhstan). Taxation of Individual Entrepreneurs: What Is Important to Understand in 2026 The taxation of individual entrepreneurs cannot be reduced to a single universal payment. The accountant must consistently determine the applicable regime, the taxable items related to it, and the entrepreneur's actual indicators. Only then can the liabilities be calculated and a reporting calendar prepared. In Kazakhstan, the calculation begins with determining the regime: - Special tax regime. Its application and calculation procedure are determined by the provisions governing the specific type of regime. For example, the special tax regime for peasant or farm enterprises may be applied by enterprises that have land plots in Kazakhstan under private ownership or land-use rights, including secondary land-use rights (Article 728 of the Tax Code of the Republic of Kazakhstan). - Generally established procedure. The entrepreneur's tax liabilities are calculated under the rules established for this procedure. The calculation should be based on the individual entrepreneur's own indicators and the documented transactions of the relevant tax period. The conditions of one special regime cannot be applied to all entrepreneurs. In particular, the special regime for peasant or farm enterprises establishes maximum areas of agricultural land by territorial zone: 5 000, 3 500, 1 500 and 500 hectares. If the plots are located in different territorial zones, their total area must not exceed the highest limit prescribed for those zones, while the area in each zone must not exceed the limit established for that zone (Article 728 of the Tax Code of the Republic of Kazakhstan). Therefore, information about an individual entrepreneur's taxes for 2025 cannot automatically be used for calculations for 2026. The rules and values for 2026 apply to the current period, while the source data are taken from the accounting records of the specific entrepreneur. Individual Entrepreneurs: Annual Taxes and What Makes Up the Tax Burden To determine how much tax an individual entrepreneur must pay for the year, the annual burden must be broken down into separate liabilities. The total cannot be reliably calculated based solely on the fact that a person has individual entrepreneur status. 1. Tax under the applicable regime. First, the accountant establishes the regime and determines the calculation procedure applicable to it. Special rules are provided for certain categories of entrepreneurs. Thus, the regime for peasant or farm enterprises provides for a specific procedure for calculating individual income tax (Article 728 of the Tax Code of the Republic of Kazakhstan). 2. The entrepreneur's own mandatory payments. Their composition and calculation should be determined separately from the tax under the regime. The annual summary should include only those liabilities that relate to the entrepreneur and the relevant period. 3. Employee-related liabilities. If there are employees, the accountant separately records the amounts related to payments to individuals. These amounts must not be combined with the tax calculated directly on the entrepreneur's business activities. 4. Taxes on specific items and transactions. The existence of an additional liability is established based on the individual entrepreneur's actual items and transactions. Entrepreneur status alone is not sufficient to determine the complete list of payments. For the annual calculation, it is convenient to prepare a register specifying each applicable liability, the tax period, the calculation base, and the assessed and paid amounts. Such a register helps prevent the double-counting of payments and separates the individual entrepreneur's liabilities from employee-related amounts. The total annual amount is obtained only after all applicable components have been combined. There is no universal fixed amount for every individual entrepreneur: the calculation depends on the regime and the entrepreneur's actual data. Can an Individual Entrepreneur Operate without Paying Taxes: Benefits and Exemptions The mere fact of registration as an individual entrepreneur does not confirm the right not to pay taxes. The grounds for a benefit, exemption, or special procedure must arise from a provision applicable to the specific entrepreneur, the entrepreneur's regime, and the circumstances of the business activities. A benefit cannot be inferred solely from the entrepreneur's personal status or the name of the regime. First, it is necessary to establish which particular liability is being calculated, then determine the applicable provision and verify compliance with all the conditions established in it. For example, Article 728 of the Tax Code of the Republic of Kazakhstan links the right to the special regime for peasant or farm enterprises not merely to the entrepreneur's registration, but to the possession of land plots in Kazakhstan under private ownership or land-use rights and compliance with the area limits. This regime provides for a specific procedure for calculating individual income tax (Article 728 of the Tax Code of the Republic of Kazakhstan). When selecting the taxation procedure, the accountant should compare the applicable conditions based on the entrepreneur's data. The decision should take into account the type of activity, available items, land plot parameters, employees, and transactions for the tax period. A benefit or special procedure is reflected in the calculation only if the prescribed grounds exist. What an Individual Entrepreneur's Accountant Should Do: Step-by-Step Review To correctly determine an individual entrepreneur's tax liabilities for 2026, conduct the following sequential review: - Establish the applicable regime. Record which taxation procedure applies during the period under review. Do not replace the actual regime with the most common option. - Check the conditions of the regime. Compare the information about the individual entrepreneur against each mandatory condition. For a peasant or farm enterprise, check the land rights, the designated use of the plots, the territorial zones, and the maximum area (Article 728 of the Tax Code of the Republic of Kazakhstan). - Determine the actual indicators. Use accounting data for the relevant period. Do not carry forward the previous year's amounts without analysing the 2026 transactions. - Separate the liabilities. Compile separate calculations for the individual entrepreneur's own activities, employees, and other applicable items. This will make it possible to identify the source of each amount. - Check the grounds for a special procedure. The name of the taxpayer category alone is insufficient. The calculation must reflect the specific circumstances to which the provision links its application. - Prepare a tax calendar. For each established liability, record the calculation period, reporting, and payment. Prepare the calendar after determining the regime and the complete list of liabilities. - Reconcile the accounting data. Compare the calculation with source documents, registers, and information about employees and items. Resolve any discrepancies before preparing the reports. When working with a peasant or farm enterprise, it is particularly important to allocate agricultural land correctly among territorial zones. If the plots are located in several zones, both the overall limit and the area limit for each individual zone must be checked (Article 728 of the Tax Code of the Republic of Kazakhstan). Russian taxation rules for individual entrepreneurs should not be used to calculate the liabilities of an entrepreneur registered in Kazakhstan. The calculation for 2026 is performed under the rules of the Republic of Kazakhstan and based on the data of the Kazakhstani individual entrepreneur. Frequently Asked Questions What taxes does an individual entrepreneur pay in Kazakhstan in 2026? — The composition of liabilities is determined based on the applicable regime, transactions, employees, and available items. A separate special regime with a specific procedure for calculating individual income tax is provided for peasant or farm enterprises (Article 728 of the Tax Code of the Republic of Kazakhstan). Can an individual entrepreneur operate without paying taxes? — Registration as an individual entrepreneur alone does not provide grounds for considering all liabilities to be absent. Each exemption, benefit, or special procedure requires specific prescribed grounds and compliance with the relevant conditions. Is there a single benefit for individual entrepreneurs with disabilities? — The tax outcome for all regimes and liabilities cannot be determined solely from individual entrepreneur status and disability group. Only a benefit directly applicable to the specific tax, period, and circumstances of the entrepreneur is included in the calculation. How much tax does an individual entrepreneur pay per year? — There is no single annual amount. It is calculated using the individual entrepreneur's actual data after determining the regime, applicable liabilities, transactions, employees, and items for the relevant period. Who may apply the special regime for peasant or farm enterprises? — Peasant or farm enterprises that have land plots in Kazakhstan under private ownership or land-use rights, including secondary land-use rights, provided that the established area limits are observed (Article 728 of the Tax Code of the Republic of Kazakhstan). How should the land limit be checked if the plots are located in different zones? — The total area is compared with the highest limit established for the relevant zones. At the same time, the area of the plots in each zone must not exceed the separate limit for that zone (Article 728 of the Tax Code of the Republic of Kazakhstan). Are Russian tax rules suitable for individual entrepreneurs in Kazakhstan? — No. The legislation of the Republic of Kazakhstan applies when calculating the liabilities of a Kazakhstani individual entrepreneur. Sources - Tax Code of the Republic of Kazakhstan, Article 728 --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_