In 2026, the tax status of a self-employed person means that an individual who is not registered as an IE applies the special tax regime and simultaneously meets the requirements concerning citizenship, type of activity, absence of employees, and monthly income not exceeding 300 MCI (Article 718 of the TC RK). Therefore, before concluding a contract or making a payment using an IIN, the contractor must be identified, compliance with these conditions must be verified, and up-to-date documents relating to settlements under the regime must be requested from the special mobile application.
What the tax status of a self-employed person means
For the purposes of the Tax Code, a self-employed person is an individual who is not an individual entrepreneur: a citizen of the Republic of Kazakhstan or a kandas who meets the conditions of the special tax regime. Such a person must engage in one or more permitted types of activity, not use hired labour, and comply with the established monthly income limit (Article 718 of the TC RK).
The expressions “self-employed status,” “status of a self-employed person,” and “tax status of a self-employed person” in search queries generally mean the same thing. For contracting and accounting purposes, precise wording is required: the individual applies the special tax regime for the self-employed.
Status cannot be determined solely by the nature of a one-time payment, the absence of an employment contract, or a corresponding provision in the contract. The independent provision of services does not in itself confirm compliance with the conditions of the regime. The status of a self-employed person must also be distinguished from retention status: the latter is used in another context and does not mean that the special tax regime for the self-employed is being applied.
Who may apply the self-employed regime in 2026
To apply the regime, all of the following conditions must be met simultaneously (Article 718 of the TC RK):
- the individual is not registered as an individual entrepreneur;
- the person is a citizen of the Republic of Kazakhstan or a kandas;
- the person carries out one or more types of activity for which application of the regime is permitted;
- no hired labour is used;
- income for a calendar month does not exceed 300 MCI.
The MCI for 2026 is 4 325 tenge, so the monthly income limit is 1 297 500 tenge: 4 325 × 300. The list of activities for which the regime may be applied is approved by the Government of the Republic of Kazakhstan. Before formalising the relationship, the subject matter of the contract should be compared against the current list: merely describing the contractor generally as self-employed is insufficient.
The limit applies specifically to income for a calendar month. If an accountant is assessing whether the regime may be applied to a particular payment, it is necessary to consider not only the amount of that payment but also the individual’s aggregate monthly income from permitted activities.
How to verify a self-employed person using an IIN
An IIN makes it possible to identify an individual, but it does not in itself confirm application of the special tax regime. Verification by the customer or accountant must cover information about the contractor, the conditions of the regime, and documents relating to the specific transaction.
- Request the contractor’s IIN and compare the full name and IIN against the identification details and the contract.
- Specify the particular subject matter of the work, services, or supply in the contract so that it can be compared against the list of permitted activities.
- Obtain the special mobile application receipt relating to the settlement: it is this receipt that confirms the settlement between the taxpayer applying the regime and the purchaser or recipient of goods, work, or services (Article 717 of the TC RK).
- Verify the date, transaction amount, and details of the parties in the document received.
- Obtain information from the contractor that confirms compliance with the income limit in the relevant month and that no hired labour is used.
- Retain the receipt together with the contract, acceptance certificate, and other source documents relating to the transaction.
The Tax Code provides for a receipt to be generated in the special mobile application at the time of settlement in cash or using a system or device for accepting cashless payments. The receipt may be provided to the purchaser or recipient of goods, work, and services, including at the email address specified by them (Article 717 of the TC RK).
Thus, verification using an IIN is the identification of the contractor as part of an overall documentary review rather than independent confirmation of status. To substantiate the transaction, the accountant needs the individual’s details to match, the activity to be permitted, the conditions of the regime to be met, and a receipt for the settlement.
Income and accounting of a self-employed person
The taxable item is income received during the tax period in connection with an activity from the permitted list. Income is recognised 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).
Income records are maintained in a register generated in the special mobile application based on receipts from that application and information about income received from other sources. The special tax regime itself is applied with the mandatory use of the special mobile application, except when working in locations where no public telecommunications network is available (Article 719 of the TC RK).
When working in a location where no public telecommunications network is available, income is recorded using a simple, independently developed form. It specifies the date, transaction description, amount received from each transaction, and total amounts for each day and for the month. Under such conditions, the individual independently calculates and pays IIT and social payments (Article 719 of the TC RK).
An invoice, contract, or acceptance certificate records the terms and substance of a business transaction but does not replace the special mobile application receipt where such a receipt must be generated for the settlement. The documents should clearly identify the contractor, the substance of the work, service, or supply, and the amount and date of settlement. The Code also allows a banking institution or an online platform operator to be authorised to generate special mobile application receipts when their mobile application is used (Article 717 of the TC RK).
Tax and social payments of a self-employed person
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. The calculation is based on income for the tax period from activities included in the permitted list (Article 719 of the TC RK).
The procedure for fulfilling obligations depends on how the activity is carried out. Under the ordinary application of the regime, a special mobile application is used. When working in a location without a public telecommunications network, the self-employed person maintains a simple accounting form and independently calculates and pays IIT and social payments. Separate rules for the platform operator apply when services are provided through an online platform (Articles 719, 721 of the TC RK).
The customer’s accountant should distinguish between the contractor’s own obligations and the obligations of a tax agent. Tax agent status is expressly established for an online platform operator when a self-employed person carries out activities using such a platform; it does not arise for every customer merely because they enter into a contract with a self-employed person (Article 721 of the TC RK).
Example of documenting a settlement
If a self-employed person receives payment for a permitted activity, the settlement date is the date on which the corresponding income is recognised. When settlement is made through the special mobile application, a receipt containing the transaction details is generated and the income information is included in the register. The customer should compare the amount and date on the receipt with the contract, acceptance certificate, and payment document and retain these documents together as the transaction documentation package (Articles 717, 719 of the TC RK).
Services of a self-employed person through an online platform
Special rules apply when a self-employed person carries out a permitted activity using an online platform. Such a platform is an electronic online marketplace that facilitates interaction among the operator, the customer, and the contractor registered on the platform (Article 721 of the TC RK).
The online platform operator is a tax agent and withholds and remits IIT and social payments for individuals who apply the regime for the self-employed, provide services through the platform, and are contractors under the Social Code. The operator remits the withheld IIT to the budget no later than the 15th day of the month following the reporting month and pays social payments within the time limits prescribed by the legislative acts governing them (Article 721 of the TC RK).
The customer should determine whether the order and settlement are processed through an online platform or whether the contract is concluded directly with the contractor. This affects the set of documents and the application of the tax agent rules. The mere fact of communicating with the contractor through a website or application does not fully describe the settlement arrangement: the documents must show the involvement of the relevant operator and the processing of the transaction through the platform.
Frequently asked questions
How can the status of a self-employed person be verified using an IIN? — Compare the contractor’s full name and IIN, the subject matter of the contract, and compliance with the conditions of the regime, and request a special mobile application receipt when making the settlement. An IIN alone or the designation “self-employed” in the contract does not confirm the entire set of conditions prescribed for the regime (Articles 717, 718 of the TC RK).
Who is considered self-employed in Kazakhstan? — This is a citizen of the RK or a kandas who is not an IE, carries out permitted activities without employees, complies with the monthly income limit, and applies the special tax regime (Article 718 of the TC RK).
How are the tax obligations of a self-employed person fulfilled in 2026? — The regime provides for a simplified procedure for calculating and paying IIT and social payments. A special mobile application is generally used; separate rules apply to activities in locations without network coverage and to work through an online platform (Articles 719, 721 of the TC RK).
What is the maximum income of a self-employed person? — No more than 300 MCI per calendar month. With the MCI at 4 325 tenge in 2026, this amounts to 1 297 500 tenge (Article 718 of the TC RK).
Does an invoice or contract confirm self-employed status? — These documents confirm the terms of a specific transaction, but to apply the regime, the individual must meet all established requirements. The fact of settlement in the special mobile application is confirmed by its receipt (Articles 717, 718 of the TC RK).
Sources
Tax Code of the Republic of Kazakhstan, Article 717
Tax Code of the Republic of Kazakhstan, Article 718