--- title: "Self-Employed Individuals and Rental Income in Kazakhstan in 2026: How to Check the Tax Regime" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-15 canonical: https://buhgpt.kz/suraqtar/samozanyatye-i-arenda-v-kazahstane-v-2026-godu-kak-prover-en source: BuhGPT --- # Self-Employed Individuals and Rental Income in Kazakhstan in 2026: How to Check the Tax Regime > **TL;DR:** In 2026, income from renting out an apartment may be accounted for under the special tax regime for self-employed individuals only if this activity is included in the list of activities for which the regime is permitted; the mere receipt of rent does not confer the right to ap --- In 2026, income from renting out an apartment may be accounted for under the special tax regime for self-employed individuals only if this activity is included in the list of activities for which the regime is permitted; the mere receipt of rent does not confer the right to apply the regime (Article 719 of the Tax Code of the Republic of Kazakhstan). Can a self-employed individual rent out an apartment? For an accountant, the main question is not whether an individual may provide an apartment to a tenant, but whether rental income may be accounted for specifically under the special tax regime for self-employed individuals. These are different legal questions. Under this regime, the taxable object is income received during the tax period in connection with an activity included in the permitted list. Therefore, to apply the regime to rent, the apartment owner's actual activity must be compared with the current list of activities. If the rental of the relevant property is not included in the list, the receipts cannot be classified as income under the regime (Article 719 of the Tax Code of the Republic of Kazakhstan). Before selecting an accounting procedure, the following should be checked in sequence: - whether the actual property rental activity is included in the permitted list; - whether the individual meets the conditions for applying the regime; - whether the special tax regime has been selected correctly; - which amounts under the agreement relate to payments for the activity performed; - how the income received must be recorded; - who calculates and remits the tax and social payments when settlements are made through an online platform. The check must be performed under the rules in effect on the date the income is received. In 2026, the procedures under the former special tax regimes cannot be applied without regard to the transitional provisions of the new Tax Code. A separate transitional procedure is provided for taxpayers who applied the patent or special mobile application before 1 January 2026 (Article 840 of the Tax Code of the Republic of Kazakhstan). Self-employed individual and apartment rental: implications of Article 101-1 The right to account for rent under the regime for self-employed individuals is determined by the provisions of the Tax Code. The main criterion for specific income is its connection with an activity included in the list of activities for which the regime is permitted (Article 719 of the Tax Code of the Republic of Kazakhstan). The tax period for a self-employed individual is a calendar month. The income recognition date is the date of settlement for goods sold, work performed, or services rendered, including the date on which money or its equivalent is received or paid. Consequently, the accountant must rely on the actual settlements and the related documents, rather than solely on the date of the agreement (Article 719 of the Tax Code of the Republic of Kazakhstan). A self-employed individual's income is recorded in a register generated in the special mobile application based on receipts and other income information. For activities conducted in locations without a public telecommunications network, simplified independent record-keeping is provided, specifying the date, transaction description, amount of each transaction, and totals for the day and month (Article 719 of the Tax Code of the Republic of Kazakhstan). Individual income tax under the regime for self-employed individuals is calculated at a rate of 0%. The calculation is performed through the special mobile application, except when activities are conducted in locations without a public telecommunications network. The application records all income earned by the self-employed individual during the tax period, as well as the calculated amounts of tax and social payments (Article 720 of the Tax Code of the Republic of Kazakhstan). Individual income tax must be paid no later than the 25th day of the month following the reporting month. This deadline applies to the obligation under the regime after the right to apply it and the attribution of the specific income to a permitted activity have been confirmed (Article 720 of the Tax Code of the Republic of Kazakhstan). What an accountant should check regarding rental income Before beginning the calculations, the documents should be collected and the facts established. The minimum working checklist includes: - A document confirming the landlord's right to dispose of the apartment. - An agreement specifying the property, the parties, the amount of rent, the settlement procedure, and the term of use. - Bank statements, acknowledgements of receipt, or other evidence of the actual receipt of money. - Information about the tax regime selected by the individual. - The current list of activities for which the regime for self-employed individuals is permitted. - Receipts from the special mobile application and the information used to generate the income register. An individual's selection of the regime for self-employed individuals is recognized in the month in which receipts are generated in the special mobile application under this regime. When activities are conducted in locations without a public telecommunications network, the selection is recognized in the period specified in the payment documents (Article 716 of the Tax Code of the Republic of Kazakhstan). Rent and other receipts under the agreement should be separated. If the tenant reimburses utility expenses, makes a security deposit, or pays for additional services, the accountant must match each amount to the terms of the agreement and the actual transaction. For accounting under the regime, the settlement date and the connection between the income and a permitted activity are material (Article 719 of the Tax Code of the Republic of Kazakhstan). All income relating to the self-employed individual's activities during the tax period is recorded in the special mobile application. Therefore, the purpose of each receipt must be supported by an agreement, payment document, receipt, and other accounting information. The mere fact that money has been credited to a bank account does not disclose the substance of the transaction. If the apartment is rented out irregularly, the accountant must still check whether the activity is included in the permitted list and verify the procedure for selecting the regime. The frequency of payments, the tenant's status, and the method of settlement do not replace the conditions established for applying the special tax regime. Rental of other property and special cases When other property is rented out, the same tax criterion is applied: the income must be connected with an activity included in the list of activities for which the regime for self-employed individuals is permitted. The title of the agreement does not by itself determine the tax treatment; what matters is the subject matter of the agreement, the activity actually performed, and the nature of the settlements (Article 719 of the Tax Code of the Republic of Kazakhstan). If an activity is conducted through an online platform, special rules also apply. They apply to a self-employed individual who performs a permitted activity through an online platform. The operator of such a platform acts as a tax agent and withholds and remits individual income tax and social payments for the individual applying the regime for self-employed individuals (Article 721 of the Tax Code of the Republic of Kazakhstan). When tax and social payments are withheld by the online platform operator, the self-employed individual's taxable object is reduced by the income for which this tax agent fulfills the obligations. The operator remits the withheld individual income tax to the budget no later than the 15th day of the month following the reporting month (Articles 720 and 721 of the Tax Code of the Republic of Kazakhstan). Special attention should be paid to the transition to the 2026 rules. Taxpayers who applied the patent or the regime using a special mobile application before 1 January 2026 and did not submit a notification to transition to the simplified declaration are automatically deregistered by the tax authority as individual entrepreneurs on 1 March 2026. For them, the commencement date for applying the regime for self-employed individuals is the date of the first receipt in the special mobile application or, where no network is available, the month specified in the first payment document (Article 840 of the Tax Code of the Republic of Kazakhstan). Taxpayers who were required to notify the authorities of the regime applied but failed to do so before 1 March 2026 are deemed to apply the generally established taxation procedure, except for exceptions expressly provided for by the transitional provisions. Therefore, the availability of receipts, notifications, and information about the previous regime must be checked before classifying rental income (Article 840 of the Tax Code of the Republic of Kazakhstan). Frequently asked questions Can a self-employed individual rent out an apartment in 2026? — The regime may be applied to rent only when the actual activity is included in the current list of permitted activities and the other conditions of the regime are met. Income from an activity outside this list is not included in the taxable object under the regime for self-employed individuals (Article 719 of the Tax Code of the Republic of Kazakhstan). Is generating a receipt in the mobile application sufficient? — No. The receipt confirms that the transaction has been recorded and affects recognition of the selection of the regime, but the income itself must be connected with a permitted activity. These conditions apply together (Articles 716 and 719 of the Tax Code of the Republic of Kazakhstan). How is a self-employed individual's income accounted for? — Income is recorded in the register of the special mobile application based on receipts and other information. The tax period is a calendar month, and income is recognized on the settlement date (Article 719 of the Tax Code of the Republic of Kazakhstan). What individual income tax rate applies under the regime? — Individual income tax is calculated at a rate of 0% of the taxable object. Tax and social payments are calculated through the special mobile application, except in the prescribed case of working in a location without a public telecommunications network (Article 720 of the Tax Code of the Republic of Kazakhstan). Can the entire amount received from the tenant be treated as rental income? — Each receipt must be matched to the agreement and the actual transaction. Rent, reimbursement of expenses, a security deposit, and payment for additional services must be separated according to their purpose, after which the connection between the relevant income and a permitted activity is determined. What changes when orders are received through an online platform? — If a permitted activity is conducted through an online platform, its operator acts as a tax agent and performs the prescribed obligations to withhold and remit tax and social payments (Article 721 of the Tax Code of the Republic of Kazakhstan). Sources - Tax Code of the Republic of Kazakhstan, Article 716 — selection of a special tax regime. - Tax Code of the Republic of Kazakhstan, Article 719 — procedure, taxable object, and accounting for a self-employed individual's income. - Tax Code of the Republic of Kazakhstan, Article 720 — calculation and payment of individual income tax and social payments. - Tax Code of the Republic of Kazakhstan, Article 721 — activities of a self-employed individual using an online platform. - Tax Code of the Republic of Kazakhstan, Article 840 — transitional provisions for special tax regimes. --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_