In 2026, an individual may apply the special tax regime for self-employed persons if the conditions of this regime are met; to work through an internet platform, the activity must be included in the list of permitted activities (Art. 721 of the RK Tax Code).
How self-employment works in 2026
For tax accounting purposes, self-employment is associated with applying the special tax regime for self-employed persons. For platform-based employment, the Tax Code separately regulates relations between the contractor, the internet platform operator, and the customer. The internet platform must facilitate their interaction when services are provided or work is performed (Art. 721 of the RK Tax Code).
The special rules for platform-based employment apply when all of the following conditions are met:
- the individual applies the special tax regime for self-employed persons;
- their activity is included in the list of permitted activities;
- services are provided or work is performed using an internet platform;
- the individual is a contractor in accordance with social legislation.
An internet platform operator may be an individual entrepreneur or a legal entity that provides technical, organizational, informational, and other capabilities for establishing contact between the contractor and the customer. A customer is an individual or legal entity registered on the platform that places an order on it for services or work (Art. 721 of the RK Tax Code).
The internet platform operator is recognized as a tax agent. It withholds and remits IIT and social payments for individuals who apply the regime for self-employed persons, work using the platform, and are contractors. The operator remits the withheld IIT to the budget no later than the 15th day of the month following the reporting month; social payments are paid within the time limits established by the relevant legislation (Art. 721 of the RK Tax Code).
It is important for an accountant to distinguish settlements made through such an operator from an ordinary transaction with an individual. The operator’s special obligations arise specifically under the platform-based employment model described in the Tax Code. The mere use of a website or mobile application does not confirm that the service owner acts as an internet platform operator within the meaning of tax regulations.
How to work as a self-employed person and document settlements
Before starting work, an individual should compare the selected activity with the list of permitted activities and the other conditions of the special tax regime. When working through a platform, it is also necessary to determine its role in relations with the contractor and the customer, because it is the internet platform operator that performs the tax agent obligations prescribed for this model (Art. 721 of the RK Tax Code).
The title of the agreement does not in itself determine the tax treatment. For accounting purposes, the parties to the transaction, the substance of the work performed or service provided, the regime applied by the individual, the method of receiving the order, and the platform’s involvement in settlements are relevant. This information must be consistent across the agreement, the platform report, and the proof of payment.
The practical procedure for a contractor is as follows:
- check whether the conditions of the special tax regime for self-employed persons are met;
- compare the activity with the list of permitted activities;
- determine whether orders are received directly or using an internet platform;
- record the parties, substance, and value of each completed work or provided service;
- when working through a platform, reconcile the information on income, withheld IIT, and social payments with the operator’s report;
- retain agreements, order details, settlement documents, and proof of payment.
If settlements are processed by the platform, the contractor should regularly reconcile its report with the actual receipts. The report should clearly show the amount of income and the deductions made. The operator’s obligation to remit the withheld IIT no later than the 15th day of the following month makes it possible to verify whether the payment was recorded on time for the relevant reporting period (Art. 721 of the RK Tax Code).
The customer’s accountant must obtain documents that make it possible to identify the party to the agreement, the substance of the service or work, the settlement amount, and the status of the transaction participant. If income is received from a person who is not a tax agent, the rules of Article 407 of the RK Tax Code apply only to income that is not included in income under the special tax regime for self-employed persons, the taxable income of an individual entrepreneur, or the taxable income of a person engaged in private practice (Art. 407 of the RK Tax Code).
A self-employed person who has a primary job
Salary under an employment contract and income from independent orders arise on different grounds. At the same time, having a primary job does not in itself confirm compliance with the conditions of the special tax regime: for independent activity, the individual must comply with the requirements established for the regime and, when using an internet platform, must perform a permitted activity (Art. 721 of the RK Tax Code).
The employer documents and accounts for payments arising from employment relations separately. Income from independent orders must also be documented separately so that the agreement, order details, and payment show which work or service the settlement relates to.
It is important for an accountant to assess the actual substance of the relationship. The continuous performance of a particular job function, work according to a schedule established by the customer, and subordination to the customer’s organizational rules differ from completing a separate order as an independent contractor. Merely including the word “self-employed” in the agreement is insufficient to describe the actual cooperation model.
Thus, when a person has a primary job, two separate assessments are required: whether the individual complies with the conditions of the special tax regime and whether the actual substance of the new relationship corresponds to an independent order. Income under an employment contract and income from independent orders should be supported by different documents and accounted for on the appropriate grounds.
A self-employed person works with another self-employed person or through a marketplace
The participation of two independent contractors in the same business chain does not replace the documentation of each separate transaction. For each order, it is necessary to identify the customer and contractor, the substance of the work or service, its value, confirmation of the result, and the settlement procedure. Each participant’s income is correlated with the tax regime they apply.
When working through an internet platform, it is necessary to establish whether the service meets the definition of an internet platform operator. Such an operator provides opportunities for interaction between a registered contractor and customer and is recognized as a tax agent in relation to contractors who apply the regime for self-employed persons and meet the established conditions (Art. 721 of the RK Tax Code).
The concepts of an internet platform and an operator in Article 721 of the RK Tax Code relate to orders for services or work. Therefore, the operating procedure of a particular marketplace cannot be determined solely by its name. For accounting purposes, the registration terms, subject matter of the transaction, the platform’s contractual role, the service’s involvement in settlements, and whether it has tax agent obligations are relevant.
Before joining a platform, the contractor should review:
- the registration terms and requirements for contractor status;
- the list of work and services available on the platform;
- the platform’s role in concluding and performing the agreement;
- the procedure for settlements and provision of reports;
- information on withheld IIT and social payments;
- the procedure for correcting information and refunding payments.
If the platform meets the criteria of an internet platform operator, it withholds IIT and social payments for a contractor applying the regime for self-employed persons. The operator remits the withheld IIT to the budget no later than the 15th day of the month following the reporting month (Art. 721 of the RK Tax Code). The contractor should reconcile the amounts with the platform report and receipts for each order.
Frequently Asked Questions
Self-employment: how does it work in Kazakhstan? — An individual applies the special tax regime if the conditions established for it are met. If a permitted activity is carried out through an internet platform, the operator acts as a tax agent and withholds the contractor’s IIT and social payments (Art. 721 of the RK Tax Code).
Can I be self-employed if I already work under an employment contract? — The conditions of the special tax regime must be separately met for independent orders. Salary and income from independent activity should be distinguished based on the grounds for payment and supporting documents.
What is the workplace of a self-employed person? — The place where an independent order is performed is determined by the nature of the work or service and the agreement between the parties. If the actual relationship involves the continuous performance of a job function and subordination to the customer’s schedule, it cannot be described solely by the status stated in the agreement.
Can a self-employed person work with another self-employed person? — Each transaction should be documented separately: the customer and contractor, the substance of the order, the amount, and confirmation of settlement must be specified. Each participant accounts for their own income under the regime they apply.
Do all marketplaces withhold payments for self-employed persons? — Tax agent obligations are prescribed for an internet platform operator in relation to contractors who apply the regime for self-employed persons and work through the platform in permitted activities. For a particular platform, its contractual role and settlement procedure must be taken into account (Art. 721 of the RK Tax Code).
Sources
- Article 721 of the Tax Code of the Republic of Kazakhstan — specific aspects of applying the special tax regime by self-employed persons carrying out activities using an internet platform.
- Article 407 of the Tax Code of the Republic of Kazakhstan — income from the sale of goods, performance of work, and provision of services to persons who are not tax agents.