In 2027, social payments of a self-employed person are calculated and paid in accordance with the rules of the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance”: the self-employed person calculates them through a special mobile application, while, when working through an online platform, withholding and remittance are performed by the operator acting as a tax agent (Articles 720, 721 of the Tax Code of the Republic of Kazakhstan). The Tax Code does not establish specific rates and limits for social payments in these provisions.
Self-Employed Person in Kazakhstan: Legal Definition
The Tax Code defines a self-employed person as an individual who applies the special tax regime for self-employed persons. A separate rule applies to activities conducted through an online platform: the provisions governing such work apply if the self-employed person provides services or performs work included in the list of permitted activities using an online platform (Article 721 of the Tax Code of the Republic of Kazakhstan).
Two conclusions follow from this:
- A self-employed person is an individual applying a special tax regime. To calculate liabilities, it is important to consider how the activity is conducted: independently or using an online platform.
- When working through an online platform, the type of activity matters. The special rules of Article 721 of the Tax Code of the Republic of Kazakhstan apply to activities included in the list of permitted activities.
An online platform facilitates interaction between the operator, the customer and the service provider registered on the platform. The operator may be an individual entrepreneur or a legal entity that provides technical, organisational, informational and other capabilities for establishing contact between the service provider and the customer (Article 721 of the Tax Code of the Republic of Kazakhstan).
Self-Employed Persons in 2026: Payments and Applicable Rates
The Tax Code provides for individual income tax and social payments for a self-employed person. Under the special tax regime, individual income tax is calculated at a rate of 0% on the taxable amount, taking into account the stipulated reduction. Social payments are calculated in accordance with the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance” (Article 720 of the Tax Code of the Republic of Kazakhstan).
Articles 720 and 721 of the Tax Code of the Republic of Kazakhstan do not specify the amounts of individual pension contributions, social contributions or CSHI payments. Therefore, the rates, assessment bases and limits established by the relevant legislation for the applicable calculation period should be used in the calculation.
When conducting activities independently, the self-employed person calculates individual income tax and social payments through a special mobile application. The application records all income received during the tax period, the calculated individual income tax and the calculated social payments (Article 720 of the Tax Code of the Republic of Kazakhstan).
Where no public telecommunications network is available, the self-employed person calculates individual income tax and social payments independently. Amounts paid for the periods specified in the payment documents are recognised as the calculated amounts of individual income tax and social payments (Article 720 of the Tax Code of the Republic of Kazakhstan).
When working through an online platform, the platform operator is recognised as a tax agent. The operator withholds and remits individual income tax and social payments for a self-employed person who applies the special tax regime and provides services or performs work using the platform (Article 721 of the Tax Code of the Republic of Kazakhstan).
Illustrative Calculation Example
Suppose that, during a month, a self-employed person received part of their income independently and part for work performed through an online platform. Income on which the platform operator is required to calculate, withhold and pay individual income tax and social payments reduces the taxable amount calculated by the self-employed person (Article 720 of the Tax Code of the Republic of Kazakhstan).
- income received independently is recorded in the special mobile application;
- for income received through an online platform, the obligations are fulfilled by the operator acting as a tax agent;
- the same income must not be included again in the self-employed person’s taxable amount;
- social payments are calculated in accordance with the Social Code of the Republic of Kazakhstan and CSHI legislation.
This procedure separates income according to how the obligations are fulfilled. Payment amounts depend on the amount of income and the provisions of the relevant legislation applicable during the respective period.
Self-Employed Persons in Kazakhstan, 2026 → 2027: What Will Change
Articles 720 and 721 of the Tax Code of the Republic of Kazakhstan describe the procedure for calculating and paying liabilities but do not establish separate social payment rates for 2027. For work in 2027, an accountant must use the payment amounts and calculation indicators applicable in the month of accrual.
- Independent calculation procedure. Individual income tax and social payments are calculated by the self-employed person through a special mobile application. An exception is provided for activities conducted in locations where no public telecommunications network is available (Article 720 of the Tax Code of the Republic of Kazakhstan).
- Income received through an online platform. If a tax agent withholds and remits the payments, the corresponding income reduces the taxable amount calculated independently by the self-employed person (Article 720 of the Tax Code of the Republic of Kazakhstan).
- Obligations of the platform operator. The operator withholds individual income tax and social payments and remits them on behalf of the service provider. The withheld individual income tax is remitted to the budget no later than the 15th day of the month following the reporting month, while social payments are paid within the time limits prescribed by the relevant legislation (Article 721 of the Tax Code of the Republic of Kazakhstan).
- Independent payment of individual income tax. Individual income tax calculated by the self-employed person is paid no later than the 25th day of the month following the reporting month. The deadlines for social payments are determined by the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance” (Article 720 of the Tax Code of the Republic of Kazakhstan).
Self-Employed Persons Annually and Monthly: What an Accountant Should Do
For accounting purposes, income should be separated according to how it is received and how the obligations are fulfilled. Amounts calculated by the self-employed person through the special mobile application and income for which the online platform operator performs the duties of a tax agent are recorded separately.
Practical checklist:
- Verify the application of the special regime. For work through an online platform, compare the service provider’s activity with the list of permitted activities (Article 721 of the Tax Code of the Republic of Kazakhstan).
- Separate the income. Identify receipts for which the self-employed person fulfils the obligations and income from which the platform operator withholds the payments.
- Record independently received income in the application. The special mobile application must show all income subject to independent calculation, as well as the calculated individual income tax and social payments (Article 720 of the Tax Code of the Republic of Kazakhstan).
- Avoid duplicate calculations. Reduce the taxable amount by income for which the tax agent fulfils the obligation to calculate, withhold and pay the payments (Article 720 of the Tax Code of the Republic of Kazakhstan).
- Monitor the deadlines. The self-employed person pays individual income tax no later than the 25th day of the following month, while the online platform operator remits the withheld individual income tax no later than the 15th day of the following month (Articles 720, 721 of the Tax Code of the Republic of Kazakhstan).
- Apply the current parameters for 2027. Determine the amount of social payments in accordance with the relevant legislation applicable to the respective period.
If a self-employed person works only independently, the key information required for the calculation is recorded in the special mobile application. If income is also received through an online platform, the accountant must obtain information about the amounts withheld by the operator in order to reduce the taxable amount correctly and avoid duplicating liabilities.
Frequently Asked Questions
What will a self-employed person have to pay in 2027? — Individual income tax and social payments. Under the special regime, individual income tax is calculated at a rate of 0%, while social payments are calculated in accordance with the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance” (Article 720 of the Tax Code of the Republic of Kazakhstan).
What status does a self-employed person have? — Under the provisions in question, this is an individual applying the special tax regime for self-employed persons. When working through an online platform, the specific provisions of Article 721 of the Tax Code of the Republic of Kazakhstan apply.
Who calculates the payments when work is performed through an online platform? — Acting as a tax agent, the online platform operator withholds and remits individual income tax and social payments for the self-employed person (Article 721 of the Tax Code of the Republic of Kazakhstan).
How should income from which the operator has already withheld payments be accounted for? — The taxable amount calculated by the self-employed person is reduced by this amount if the platform operator fulfils the obligation to calculate, withhold and pay the payments (Article 720 of the Tax Code of the Republic of Kazakhstan).
When does a self-employed person pay individual income tax independently? — No later than the 25th day of the month following the reporting month. For social payments, the deadlines established by the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance” apply (Article 720 of the Tax Code of the Republic of Kazakhstan).
When does the platform operator remit the withheld individual income tax? — No later than the 15th day of the month following the reporting month. The operator pays social payments within the time limits prescribed by the relevant legislation (Article 721 of the Tax Code of the Republic of Kazakhstan).
Sources
- Tax Code of the Republic of Kazakhstan, Article 720. Procedure for Calculating and Paying Individual Income Tax and Social Payments under the Special Tax Regime
- Tax Code of the Republic of Kazakhstan, Article 721. Specifics of Applying the Special Tax Regime by a Self-Employed Person Conducting Activities Using an Online Platform