--- title: "Self-Employed 1% in Kazakhstan in 2026: Which Payments to Calculate" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-19 canonical: https://buhgpt.kz/suraqtar/samozanyatyy-1-v-kazahstane-v-2026-godu-kakie-platezhi-sc-en source: BuhGPT --- # Self-Employed 1% in Kazakhstan in 2026: Which Payments to Calculate > **TL;DR:** In 2026, when a self-employed person works through an online platform, the operator withholds IIT and social payments, and transfers the withheld IIT to the budget no later than the 15th day of the month following the reporting month; Article 721 of the Tax Code of the Republi --- In 2026, when a self-employed person works through an online platform, the operator withholds IIT and social payments, and transfers the withheld IIT to the budget no later than the 15th day of the month following the reporting month; Article 721 of the Tax Code of the Republic of Kazakhstan itself does not establish a single 1% rate for all these payments (Art. 721 of the Tax Code of the Republic of Kazakhstan). What “self-employed 1%” means The phrase “self-employed 1%” does not mean a single universal payment that replaces IIT and all social payments. For activities conducted using an online platform, the Tax Code separates individual income tax and social payments: the platform operator withholds and transfers them as a tax agent (Art. 721 of the Tax Code of the Republic of Kazakhstan). Article 721 of the Tax Code of the Republic of Kazakhstan does not determine the amount of social payments or combine them into a single payment at a rate of 1%. The operator withholds social payments in accordance with the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance” (Art. 721 of the Tax Code of the Republic of Kazakhstan). Therefore, separate obligations cannot be replaced in the calculation with a single “1%” line based solely on the commonly used name of the regime. The accountant must distinguish between: - individual income tax withheld by the online platform operator; - social payments withheld by the operator under the rules of the relevant legislation; - the deadline for transferring the withheld IIT; - the deadlines for paying the withheld social payments. For IIT, Article 721 establishes a specific transfer deadline—no later than the 15th day of the month following the reporting month. Social payments are paid by the operator within the deadlines established by the Social Code of the Republic of Kazakhstan and the legislation on compulsory social health insurance (Art. 721 of the Tax Code of the Republic of Kazakhstan). Who may apply the rule The provisions of Article 721 apply to a self-employed person who conducts an activity included in the list of permitted activities using an online platform. Therefore, two conditions must be met simultaneously for this procedure to apply: the activity must be a permitted activity, and settlements must be conducted through the relevant online platform (Art. 721 of the Tax Code of the Republic of Kazakhstan). For these purposes, an online platform is an electronic platform that enables interaction among the operator, the customer, and the contractor registered on the platform. The customer may be an individual or legal entity registered on the platform that places an order for services or work (Art. 721 of the Tax Code of the Republic of Kazakhstan). Before making the calculation, the accountant or the individual should establish: - whether the contractor is registered on the online platform; - whether the contractor provides services or performs work using this platform; - whether the activity is included in the list of permitted activities; - whether the platform owner acts as an online platform operator as defined by the Tax Code; - what amounts of income, IIT, and social payments were reported by the operator for the reporting period. An online platform operator may be an individual entrepreneur or a legal entity that provides technical, organizational, informational, and other capabilities for interaction between the contractor and the customer. For self-employed persons working through such a platform, the operator is recognized as a tax agent and fulfills the obligations to withhold and transfer payments (Art. 721 of the Tax Code of the Republic of Kazakhstan). Article 721 specifically regulates activities conducted using an online platform. Its provisions concerning the operator as a tax agent cannot automatically be applied to receipts received by an individual outside the platform. How to calculate payments from income The calculation begins not by adding notional percentages, but with the operator’s data on the self-employed person’s income and the amounts withheld. As a tax agent, the operator withholds IIT and social payments for individuals who apply the special tax regime for the self-employed and conduct activities through an online platform (Art. 721 of the Tax Code of the Republic of Kazakhstan). The practical procedure may be as follows: - Identify income from activities conducted through the online platform during the reporting period. - Confirm that the activity is included in the list of permitted activities. - Obtain the operator’s information on the IIT calculated and withheld. - Separately obtain information on the social payments withheld. - Reconcile the income and withholdings with the payments actually transferred to the self-employed person. - Verify that the operator transferred the withheld IIT no later than the 15th day of the month following the reporting month. - Account for the deadlines for paying social payments separately from the IIT transfer deadline established by the Tax Code. Article 721 of the Tax Code of the Republic of Kazakhstan provides no basis for calculating all withholdings at a single rate of 1%. It establishes the operator’s status as a tax agent, its obligation to withhold IIT and social payments, and the deadline for transferring the withheld IIT (Art. 721 of the Tax Code of the Republic of Kazakhstan). If part of the income was received through the platform and part directly from customers, the operator’s information covers transactions processed through the platform. Such receipts should be distinguished so that withholdings on income not recorded in the operator’s system are not attributed to the operator. What to check before payment Before independently transferring an amount, the operator’s report, register, or other information on income and withholdings must be reconciled. Because the platform operator acts as a tax agent, a self-employed person’s repeated transfer of an amount already withheld by the operator may result in a duplicate payment. IIT and social payments should be reported separately in the calculation documents. Even if several withholdings are calculated from the same income, Article 721 treats IIT and social payments as separate obligations and refers social payments to special legislation (Art. 721 of the Tax Code of the Republic of Kazakhstan). Particular attention should be paid to the reporting month. The withheld IIT is transferred no later than the 15th day of the following month. For example, for an amount withheld for the reporting month, the control date is the 15th day of the immediately following month, unless the applicable deadline extension rules establish a different procedure (Art. 721 of the Tax Code of the Republic of Kazakhstan). For social payments, the IIT transfer deadline cannot be used as a common deadline for all withholdings. The Tax Code expressly states that withheld social payments are paid by the tax agent within 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” (Art. 721 of the Tax Code of the Republic of Kazakhstan). The purpose of each payment and the allocation of income to a specific contractor should also be checked. This makes it possible to reconcile the platform’s information with actual settlements and correctly determine which amounts the operator withheld as a tax agent. Frequently asked questions Does a self-employed person pay only 1% of all income? — Article 721 of the Tax Code of the Republic of Kazakhstan does not establish a single payment at a rate of 1%. When working through an online platform, the operator withholds IIT and social payments, which are accounted for separately (Art. 721 of the Tax Code of the Republic of Kazakhstan). Who transfers the payments when work is performed through an online platform? — The online platform operator is recognized as a tax agent and withholds and transfers IIT and social payments for a self-employed person working through the platform (Art. 721 of the Tax Code of the Republic of Kazakhstan). When does the operator transfer the withheld IIT? — No later than the 15th day of the month following the reporting month (Art. 721 of the Tax Code of the Republic of Kazakhstan). Are social payments transferred within the same deadline? — For these payments, Article 721 does not establish a deadline under the “by the 15th day” rule. The operator pays the withheld social payments within the deadlines established by the Social Code of the Republic of Kazakhstan and the legislation on compulsory social health insurance (Art. 721 of the Tax Code of the Republic of Kazakhstan). Does the rule apply to any income of a self-employed person? — Article 721 applies to activities included in the list of permitted activities and conducted using an online platform. Income received outside the platform is not covered by this special procedure governing the operator’s work (Art. 721 of the Tax Code of the Republic of Kazakhstan). Is it necessary to independently transfer again the amounts withheld by the operator? — The operator’s information should be reconciled first. For transactions covered by Article 721 of the Tax Code of the Republic of Kazakhstan, the obligation to withhold and transfer the amounts is imposed on the operator as the tax agent. Sources - Tax Code of the Republic of Kazakhstan: application of the special tax regime by self-employed persons working through an online platform --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_