In 2026, a self-employed individual applies the special tax regime with the mandatory use of a special mobile application, and when working in locations without a public telecommunications network, independently calculates and pays individual income tax and social payments (Art. 719 of the Tax Code of the RK). Income from activities included in the list of permitted activities is recognized as the taxable item.
Key features of self-employment in Kazakhstan
A special tax regime is a procedure established for certain categories of taxpayers for calculating and paying certain taxes and payments to the budget that differs from the generally established procedure. It may be applied subject to compliance with the conditions of the Tax Code (Art. 6 of the Tax Code of the RK).
Therefore, the mere fact that an individual works without an employer and earns income independently is insufficient to apply the regime. An accountant must consider not the designation of the status in a contract or correspondence, but the nature of the activity, the settlement procedure, and the actual application of the special regime.
Before processing settlements, the following should be verified:
- whether the activity is included in the list of activities for which the special tax regime is permitted;
- for which transaction and on what date the income was received;
- whether receipts are generated in the special mobile application;
- whether income records are maintained in accordance with the procedure prescribed for a self-employed individual;
- whether the activity is carried out through an online platform whose operator performs the duties of a tax agent.
The taxable item is income received during the tax period in connection with an activity permitted under the regime. The date of income recognition is the settlement date for goods sold, work performed, or services rendered, including the date on which money or its equivalent is received or paid (Art. 719 of the Tax Code of the RK).
An individual's selection of the regime is recognized in the month in which receipts are generated in the special mobile application. When activities are carried out in locations without a public telecommunications network, selection of the regime is recognized in the period specified in the payment documents (Art. 716 of the Tax Code of the RK). Therefore, merely using the word “self-employed” in a contract is insufficient to select the regime.
What payments a self-employed individual must make
The special tax regime establishes a simplified procedure for calculating and paying individual income tax, except for tax withheld at the source of payment, as well as social payments (Art. 719 of the Tax Code of the RK).
The amount of individual income tax is calculated at a rate of 0% of the taxable item, taking into account the reduction provided for by the Tax Code. Social payments are calculated and paid in accordance with the Social Code of the Republic of Kazakhstan and the legislation on compulsory social health insurance (Art. 720 of the Tax Code of the RK).
The tax period for this special regime is a calendar month. The special mobile application records all income received by the self-employed individual during the tax period, as well as the calculated amounts of individual income tax and social payments (Arts. 719, 720 of the Tax Code of the RK).
If activities are conducted in a location without a public telecommunications network, the self-employed individual independently calculates individual income tax and social payments for the tax period. Amounts paid for the periods specified in the payment documents are recognized as calculated amounts of individual income tax and social payments under the regime (Art. 720 of the Tax Code of the RK).
A self-employed individual pays individual income tax to the budget no later than the 25th day of the month following the reporting month. The deadlines prescribed by the Social Code of the Republic of Kazakhstan and the legislation on compulsory social health insurance apply to social payments (Art. 720 of the Tax Code of the RK).
An accountant should determine separately the procedure for fulfilling obligations relating to individual income tax and each social payment. The zero rate of individual income tax does not replace the calculation of social payments or alter the established procedure for recording income received.
How an accountant should work with a self-employed individual
Before paying remuneration, it is necessary to establish what activity the contractor carries out, how settlements are documented, and whether the special mobile application is used. The contract, receipt, and actual substance of the transaction must be consistent with one another. Income is allocated to the tax period based on the settlement date, not merely the date on which the contract was concluded (Art. 719 of the Tax Code of the RK).
The working procedure may be as follows:
- Establish who receives the income and for which products sold, work performed, or services rendered the settlement is made.
- Verify whether the activity is included in the list of activities for which application of the regime is permitted.
- Determine the date of income recognition and the corresponding calendar month.
- Verify that a receipt has been generated and the income recorded in the special mobile application.
- Establish whether the transaction was carried out through an online platform and whether its operator performs the duties of a tax agent.
- Retain the contract and documents confirming the settlement, receipt of income, and application of the relevant procedure.
A self-employed individual's income records are maintained in a register generated in the special mobile application based on receipts from that application and other information on income received from other sources. For activities in locations without a public telecommunications network, records may be kept using a simple independently developed form. It specifies the date, transaction name, amount of each transaction, and daily and monthly totals (Art. 719 of the Tax Code of the RK).
Work through an online platform requires particular attention. Special rules apply to activities included in the list of permitted activities and carried out using such a platform. Its operator is recognized as a tax agent and withholds and remits individual income tax and social payments for individuals applying the regime for the self-employed (Art. 721 of the Tax Code of the RK).
The online platform operator remits the withheld individual income tax to the budget no later than the 15th day of the month following the reporting month. Withheld social payments are remitted within the deadlines established by the legislation governing them (Art. 721 of the Tax Code of the RK).
When liabilities are calculated in the special mobile application, the self-employed individual's taxable item is reduced by income for which the duties to calculate, withhold, and pay individual income tax and social payments are performed by the tax agent—the online platform operator (Art. 720 of the Tax Code of the RK). This makes it possible to distinguish between amounts calculated by the self-employed individual and amounts processed by the operator.
Frequently asked questions
What is the essence of self-employment? — An individual receives income from activities permitted under the regime and applies the simplified procedure for calculating and paying individual income tax and social payments. As a general rule, a special mobile application is used for this purpose (Art. 719 of the Tax Code of the RK).
Is everyone who works for themselves considered self-employed? — To apply the special tax regime, an individual must carry out an activity included in the established list and comply with the prescribed procedure for recording income. The mere designation of the status in a contract does not constitute selection of the regime (Arts. 716, 719 of the Tax Code of the RK).
What individual income tax rate applies to a self-employed individual? — Under this regime, individual income tax is calculated at a rate of 0% of the taxable item, taking into account the prescribed reduction (Art. 720 of the Tax Code of the RK).
How is a self-employed individual's income recorded? — The tax period is a calendar month. Income is recorded in the register of the special mobile application, or, when working in locations without a public telecommunications network, using a simple independently developed form (Art. 719 of the Tax Code of the RK).
When does a self-employed individual pay individual income tax? — No later than the 25th day of the month following the reporting month. The deadlines established by the legislation governing social payments apply to such payments (Art. 720 of the Tax Code of the RK).
What changes when working through an online platform? — The online platform operator acts as a tax agent and withholds and remits individual income tax and social payments. Income for which the operator performs these duties reduces the taxable item calculated by the self-employed individual (Arts. 720, 721 of the Tax Code of the RK).
Sources
- Tax Code of the Republic of Kazakhstan, Article 6.
- Tax Code of the Republic of Kazakhstan, Article 716.
- Tax Code of the Republic of Kazakhstan, Article 719.
- Tax Code of the Republic of Kazakhstan, Article 720.
- Tax Code of the Republic of Kazakhstan, Article 721.