The Zhangeldinsky District Maslikhat of Kostanay Region has made a decision that directly affects entrepreneurs in the district operating under a simplified taxation format. Below we discuss what this is about, who it concerns, and what should be done in advance.
What happened
By the decision of the Zhangeldinsky District Maslikhat of Kostanay Region dated August 28, 2026, No. 221, a reduction of the tax rate in 2027 is provided for taxpayers applying a special tax regime based on a simplified declaration in the district.
This decision falls within the competence of the local representative body. Maslikhats have the right to adopt acts that reduce the tax burden for certain categories of taxpayers in their territory. For businesses, this means that when calculating tax under the simplified declaration in the upcoming period, a reduced rate may be applied compared to the basic conditions.
Who it concerns
The measure is aimed at small business entities — sole proprietors and legal entities that:
- operate in the Zhangeldinsky District;
- apply the special tax regime based on a simplified declaration (reporting is submitted in the established form for the half-year);
- meet the conditions for applying this regime regarding turnover, number of employees, and types of activities.
If an entrepreneur is registered and actually operates in another district or applies a different tax regime (for example, a patent-based regime, the general established procedure, or retail tax), the reduction under this decision does not directly affect them.
How the simplified declaration works
The special tax regime based on a simplified declaration is a simplified procedure for calculating and paying income tax. The taxpayer determines the taxable income for the reporting period and applies the established rate to it, while reporting is submitted in a simplified form. It is this rate that is adjusted by the decision of the local maslikhat downwards for 2027.
The reduction of the rate decreases the amount of tax payable at the same level of income. This is a tool to support local business: it reduces the costs for entrepreneurs and makes conducting business in the district more profitable.
What entrepreneurs should do
To correctly take advantage of the reduced rate, it is recommended to:
- Verify your tax regime. Ensure that you are indeed applying the simplified declaration and not another regime.
- Study the full text of the decision. The exact amount of the reduced rate, the list of conditions, and possible restrictions should be checked directly in the maslikhat document.
- Update accounting settings. Check the parameters in your accounting system or coordinate the calculation with your accountant to ensure that the current rate is applied for the periods of 2027.
- If in doubt, contact the state revenue authority at your place of registration for clarification on the application procedure.
Deadlines
The decision is dated August 28, 2026 and concerns taxation in 2027. This means that entrepreneurs have time to prepare in advance: to review their accounting policy, plan their burden, and ensure that the application of the reduced rate will be reflected in the first reporting periods of 2027. Specific dates for the entry into force and the application procedure should be clarified according to the official text of the document.
Frequently asked questions
Who is affected by the rate reduction? — Entrepreneurs and organizations that apply the special tax regime based on a simplified declaration and operate in the Zhangeldinsky District.
For which year is the measure applicable? — The reduction of the tax rate is provided for 2027.
Where can I find the exact amount of the reduced rate? — The specific value is indicated in the text of the decision of the Zhangeldinsky District Maslikhat dated August 28, 2026, No. 221; the rate should be checked in the document itself.
Do I need to submit a separate application to receive the reduced rate? — The reduced rate applies to those who are already lawfully applying the simplified declaration; the application procedure should be clarified with the state revenue authority at the place of registration.
What should I do if I apply a different tax regime? — This decision does not directly apply to such taxpayers; if you wish to switch to the simplified declaration, you need to check compliance with the regime conditions and the transition procedure.
Sources
- Decision of the Zhangeldinsky District Maslikhat of Kostanay Region dated August 28, 2026, No. 221 "On the reduction of the tax rate in 2027 when applying the special tax regime based on a simplified declaration" — publication on the information and legal system "Әділет" (section "Finance").