Which Article Regulates the Self-Employed in Kazakhstan
In 2026, the activities of a self-employed person through an online platform are regulated by Article 721 of the Tax Code of the Republic of Kazakhstan: it applies when working through an online platform according to the list of permitted activities (Article 721 of the Tax Code of the Republic of Kazakhstan).
Article 721 of the Tax Code of the Republic of Kazakhstan specifically concerns self-employed persons who use an online platform. It defines the parties to such relationships and the obligations of the platform operator as a tax agent. Therefore, its provisions cannot be extended to any activity performed by an individual without an employer: for the Article to apply, the person’s self-employed status, a permitted type of activity, and the use of an online platform must all be taken into account.
The Tax Code identifies the following parties involved in work through an online platform:
- a self-employed person registered on the online platform and providing services to customers;
- an online platform operator that provides technical, organizational, informational, and other capabilities for interaction between the parties;
- a customer—an individual or legal entity registered on the platform and placing an order;
- an integration partner—an individual entrepreneur or legal entity whose information product enables the platform to be integrated with state information systems.
The online platform operator is recognized as a tax agent. It withholds and remits individual income tax and social payments for individuals who apply the special tax regime for the self-employed, work through the platform, and qualify as service providers under the Social Code of the Republic of Kazakhstan (Article 721 of the Tax Code of the Republic of Kazakhstan).
Article 721 of the Tax Code of the Republic of Kazakhstan expressly refers matters concerning the calculation of social payments to the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance.” Therefore, the provisions of the Tax Code concerning the platform operator must be applied together with the rules governing the relevant type of social payment.
Rates and Basis of Calculation Under Article 101-1
Article 721 of the Tax Code of the Republic of Kazakhstan does not establish social payment rates or define their calculation base. It stipulates the obligation of the online platform operator to withhold 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” (Article 721 of the Tax Code of the Republic of Kazakhstan).
For an accountant, this means that the calculation cannot be based solely on the provisions of Article 721 of the Tax Code of the Republic of Kazakhstan. For each payment, the calculation object, rate, limitations, and deadlines established by the relevant legislation for the corresponding calculation period apply.
When processing payments through an online platform, the following must be separated:
- individual income tax, which the operator withholds and remits as a tax agent;
- social payments withheld and paid under the rules of the Social Code of the Republic of Kazakhstan;
- compulsory social health insurance contributions, the procedure for which is determined by the relevant law.
The operator remits the withheld individual income tax to the budget no later than the 15th day of the month following the reporting month. The deadlines stipulated by the Social Code of the Republic of Kazakhstan and the Law of the Republic of Kazakhstan “On Compulsory Social Health Insurance” apply to the payment of withheld social payments (Article 721 of the Tax Code of the Republic of Kazakhstan).
Thus, Article 721 of the Tax Code of the Republic of Kazakhstan does not establish a single deadline for all withheld amounts. The deadline for remitting individual income tax is stipulated directly in the Tax Code, while the deadlines for social payments are determined by the relevant specialized provisions.
How to Become Self-Employed in Kazakhstan
Merely registering on an online platform or earning income without an employer is insufficient for the rules of Article 721 of the Tax Code of the Republic of Kazakhstan to apply. An individual must apply the special tax regime for the self-employed, carry out a permitted type of activity through an online platform, and qualify as a service provider within the meaning of the Social Code of the Republic of Kazakhstan (Article 721 of the Tax Code of the Republic of Kazakhstan).
An online platform is an electronic platform that enables interaction between the operator, the customer, and a service provider registered on the platform. The customer places an order on it for the provision of services or performance of work, while the service provider provides services using this platform.
An accountant’s practical procedure includes the following actions:
- Determine whether the individual applies the special tax regime for the self-employed.
- Compare the activity performed with the list of permitted activities.
- Document that the services are provided using an online platform.
- Establish whether the operator of this platform acts as the tax agent for payments to the service provider.
- Account separately for withheld individual income tax and social payments, since their payment deadlines are governed by different provisions.
A user’s registration on a conventional online service does not, in itself, mean that Article 721 of the Tax Code of the Republic of Kazakhstan applies. The functions of the platform are relevant: it must enable interaction between the operator, the customer, and the registered service provider when services are provided or work is performed.
The presence of an integration partner also does not replace the status of the platform operator. The integration partner enables online platforms to be integrated with state information systems, whereas Article 721 of the Tax Code of the Republic of Kazakhstan assigns the obligations of a tax agent to the online platform operator.
What an Accountant Should Check in 2026
Before recording settlements in 2026, an accountant should establish whether the service provider’s activity falls within the scope of Article 721 of the Tax Code of the Republic of Kazakhstan. This requires confirming the application of the special tax regime for the self-employed, the use of an online platform, and the activity’s inclusion in the permitted list (Article 721 of the Tax Code of the Republic of Kazakhstan).
When accounting for settlements, it is advisable to reconcile the service provider’s income with the platform reports and the amounts withheld by the operator. Information on individual income tax and each social payment is recorded separately, since Article 721 of the Tax Code of the Republic of Kazakhstan establishes different regulatory sources for them.
Payments processed through an online platform operator require particular attention. For such payments, the operator acts as the tax agent and withholds and remits individual income tax and social payments for the self-employed service provider (Article 721 of the Tax Code of the Republic of Kazakhstan).
An accountant should check the following in the platform reports:
- the amount of income accrued to the service provider for the reporting period;
- the amount of individual income tax withheld;
- the amounts of social payments withheld by type;
- the period to which the payments and withholdings relate;
- information on the operator’s remittance of the withheld amounts.
The deadline for remitting withheld individual income tax is determined under the Tax Code: no later than the 15th day of the month following the reporting month. For social payments, the operator applies 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” (Article 721 of the Tax Code of the Republic of Kazakhstan).
If a platform merely publishes information but does not perform the functions of an online platform operator within the meaning of Article 721 of the Tax Code of the Republic of Kazakhstan, the tax agent obligation cannot be inferred solely from the use of a website or application. The platform’s legal role is determined by its actual functions and its relationships with customers and service providers.
Frequently Asked Questions
How can I become self-employed in Kazakhstan? — For the rules of Article 721 of the Tax Code of the Republic of Kazakhstan to apply, an individual must use the special tax regime for the self-employed, conduct a permitted activity through an online platform, and qualify as a service provider under the Social Code of the Republic of Kazakhstan (Article 721 of the Tax Code of the Republic of Kazakhstan).
Does a self-employed person need to become an individual entrepreneur? — Article 721 of the Tax Code of the Republic of Kazakhstan regulates the particular aspects of a self-employed person’s work through an online platform and does not establish, in the cited provisions, a separate requirement for such a service provider to register as an individual entrepreneur.
Which Article of the Tax Code concerns the work of self-employed persons through an online platform? — It is Article 721 of the Tax Code of the Republic of Kazakhstan. It defines the scope of the special rules, the parties to the relationships, and the obligations of the online platform operator as a tax agent.
Who withholds individual income tax when work is performed through an online platform? — The online platform operator, which is recognized as a tax agent. It withholds and remits individual income tax for a self-employed person who works through the platform and meets the conditions of Article 721 of the Tax Code of the Republic of Kazakhstan.
By what deadline does the operator remit the withheld individual income tax? — No later than the 15th day of the month following the reporting month (Article 721 of the Tax Code of the Republic of Kazakhstan).
Can an online platform operator remit social payments for a service provider? — Yes. The operator withholds and remits social payments for self-employed service providers 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 721 of the Tax Code of the Republic of Kazakhstan).
Does Article 721 of the Tax Code of the Republic of Kazakhstan establish social payment rates? — No, it stipulates the operator’s obligation to withhold such payments under the rules of the relevant legislation. The rates and calculation base are determined by the corresponding provisions governing social payments.