---
title: "Agreement with a Self-Employed Person in Kazakhstan"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-14
canonical: https://buhgpt.kz/suraqtar/samozanyatyy-dogovor-v-kazahstane-en
source: BuhGPT
---

# Agreement with a Self-Employed Person in Kazakhstan

> **TL;DR:** In 2026, an agreement with a self-employed person is entered into with an individual who is not registered as an IE, is a citizen of the Republic of Kazakhstan or a kandas, carries out permitted activities without employees, and earns no more than 300 MCI per calendar month (A

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In 2026, an agreement with a self-employed person is entered into with an individual who is not registered as an IE, is a citizen of the Republic of Kazakhstan or a kandas, carries out permitted activities without employees, and earns no more than 300 MCI per calendar month (Article 718 of the TC RK). The separate title “agreement with a self-employed person” does not determine the substance of the transaction: the document should specify the parties, subject matter, result, price, acceptance procedure, and payment procedure.

Self-Employed Persons in Kazakhstan in 2026: Who May Apply the Regime

In 2026, for the purposes of the special tax regime, a self-employed person is an individual who is not an individual entrepreneur, is a citizen of the Republic of Kazakhstan or a kandas, and simultaneously meets three conditions (Article 718 of the TC RK):

- carries out one or more types of activities for which the special tax regime for self-employed persons is permitted;
- does not employ workers;
- earns no more than 300 MCI per calendar month.

The MCI for 2026 is 4 325 tenge; therefore, the maximum monthly income is 1 297 500 tenge: 4 325 × 300. Income for a calendar month is used for comparison with the limit because the month is the tax period for this regime (Article 719 of the TC RK).

Types of Activities for Self-Employed Persons in 2026

A self-employed person in Kazakhstan may engage in one or more types of activities, but each of them must be included in the list approved by the Government of the Republic of Kazakhstan (Article 718 of the TC RK). Therefore, before entering into an agreement, its subject matter must be compared against the current list of permitted activities.

If a person performs several different types of work or provides several services, the regime may be applied provided that each activity is permitted, no employees are used, and the total income for a calendar month does not exceed 300 MCI (Article 718 of the TC RK). Both the principal activity and each additional work or service specified in the agreement and settlement documents should be checked.

Practical verification procedure before signing the agreement:

- accurately describe the work, service, or deliverable to be transferred;
- compare the subject matter of the agreement against the current government list;
- record the contractor’s details and the fact that the contractor is not registered as an IE;
- provide confirmation that the contractor does not employ workers;
- establish the contractor’s obligation to report any change in circumstances affecting the application of the regime.

Taxes and Social Payments of a Self-Employed Person

The special tax regime for self-employed persons provides for a simplified procedure for calculating and paying individual income tax, except for tax withheld at the source of payment, and social payments (Article 719 of the TC RK). The taxable item is income earned in connection with activities permitted under this regime.

Income is recognized on the settlement date for goods sold, work performed, or services rendered, including the date on which money or its equivalent is received or paid. The tax period is a calendar month (Article 719 of the TC RK). Therefore, to monitor the limit, receipts must be allocated according to the actual settlement dates, rather than only according to the dates on which the agreement or acceptance of the deliverable was signed.

As a rule, income records are maintained in a register generated in a special mobile application based on receipts from that application and other income data. For activities in locations without a public telecommunications network, independent record-keeping in a simple format is provided, indicating the date, transaction name, amount of each transaction, and totals for the day and month (Article 719 of the TC RK).

For example, if payment for completed work is received in one month and the certificate is signed in another, the income date for purposes of the regime is determined by the settlement date. The customer should retain the agreement, proof of acceptance, and payment document, while the contractor should record the income received in accordance with the procedure prescribed for the applicable record-keeping option.

Agreement with a Self-Employed Person: What to Determine Before Signing

A verbal statement that the special regime is being applied is not sufficient for documenting the transaction. Before entering into the agreement, the customer should obtain information identifying the contractor and record the status declared by the contractor. It is recommended that the agreement specify:

- the names and identification details of the parties;
- a description of the work, service, or completed deliverable;
- the price or a clear method for determining it;
- the completion deadline and procedure for transferring the deliverable;
- the method of confirming acceptance;
- the payment procedure and list of settlement documents;
- the parties’ liability and the conditions for terminating the agreement;
- the contractor’s obligation to report any change in circumstances affecting the application of the special regime.

The title of the document may reflect the substance of the transaction: a service agreement, a work performance agreement, or another civil law agreement. The wording “self-employed agreement” does not in itself disclose the subject matter, scope of obligations, price, or settlement procedure.

GPC Agreement with a Self-Employed Person: How to Describe the Deliverable

A civil law agreement should specifically describe the work performed or service provided by the contractor, the deliverable transferred to the customer, and how acceptance is carried out. Instead of the general wording “provide services,” it is advisable to list the actions, requirements for the deliverable, scope, and performance deadline.

If the work consists of stages, separate acceptance and payment for each stage may be provided for. The service price should be separated from reimbursable expenses if the parties have provided for such reimbursement. The agreement should also specify whether the contractor’s necessary expenses are included in the price.

Acceptance may be confirmed by a document agreed upon by the parties. The details of the parties, the substance of the transaction, and the amount in the agreement, proof of acceptance, receipt, and payment document must be consistent with one another. This makes it possible to link the income received by the self-employed person to a specific permitted activity.

Employment Agreement or GPC Agreement in Kazakhstan

When choosing an agreement, the actual substance of the relationship must be taken into account. A civil law agreement specifies particular work, a service, or a deliverable, as well as the conditions for its transfer, acceptance, and payment. It should describe the parties’ obligations in relation to a specific assignment rather than merely state the title of the document.

The terms concerning the duration, acceptance, payment, and termination of a civil law agreement must be established directly in the agreement. In particular, the parties may determine the form and period of notice, the procedure for transferring the portion of work already completed, returning received property, and making final settlements.

Settlements Between Self-Employed Persons and Through an Internet Platform

Under an agreement between two self-employed persons, compliance with the conditions of the special regime is assessed separately for each participant. The document must clearly specify who is the customer, who performs the work or provides the service, the price, and the document used to confirm acceptance.

A special procedure applies when a self-employed person carries out permitted activities using an internet platform. Such a platform facilitates interaction between the operator, the contractor registered on it, and the customer who placed an order for services or work (Article 721 of the TC RK).

Under the arrangement provided for in this article, the internet platform operator acts as a tax agent and withholds individual income tax and social payments for self-employed contractors working through the platform. The operator remits the withheld IIT to the budget no later than the 15th day of the month following the reporting month (Article 721 of the TC RK).

Before making payment, the customer should verify the contractor’s details, the description of the service or work, the accepted amount, and the settlement method. The agreement or order should state whether settlement is made with the involvement of an internet platform. The rules for the operator apply specifically to activities carried out by a self-employed person using such a platform, rather than to every direct payment to the contractor (Article 721 of the TC RK).

Term of the Agreement and Termination of the Relationship

The agreement should separately establish the deadline for completing the assignment, the term of the agreement, and the procedure for terminating the relationship. These periods may differ: the deliverable is transferred by the agreed date, while obligations relating to settlements, return of property, or liability are fulfilled within the periods specified in the agreement.

For a civil law agreement, it is advisable to expressly specify the grounds for termination, the period and method for giving notice, the procedure for accepting the portion already completed, and final payment. If stages are provided for, the consequences of terminating the agreement before all stages are completed should also be specified.

Frequently Asked Questions

What types of activities are available to a self-employed person in Kazakhstan? — Only activities for which the special tax regime is permitted and whose list is approved by the Government of the Republic of Kazakhstan (Article 718 of the TC RK). The subject matter of a specific agreement must correspond to this list.

May a self-employed person carry out several types of activities? — Yes, one or more permitted types of activities, provided that the self-employed person does not employ workers and their income for a calendar month does not exceed the established limit (Article 718 of the TC RK).

What income limit is established for a self-employed person in 2026? — No more than 300 MCI per calendar month (Article 718 of the TC RK). With an MCI of 4 325 tenge, this is 1 297 500 tenge.

When is a self-employed person’s income recognized? — On the settlement date for goods, work performed, or services rendered, including the date on which money or its equivalent is received or paid (Article 719 of the TC RK).

Who withholds payments when work is performed through an internet platform? — When a self-employed person carries out activities using an internet platform, its operator acts as a tax agent and withholds the prescribed IIT and social payments (Article 721 of the TC RK).

Is a written agreement with a self-employed person required? — Written documentation makes it possible to record the parties, subject matter, price, acceptance, and settlement procedure. The terms of the document must correspond to the work actually performed or service actually provided.

Sources

- Tax Code of the Republic of Kazakhstan, Article 718
- Tax Code of the Republic of Kazakhstan, Article 719
- Tax Code of the Republic of Kazakhstan, Article 721

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