---
title: "Types of Taxation in Kazakhstan in 2026: What Individual Entrepreneurs Should Consider"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-13
canonical: https://buhgpt.kz/suraqtar/vidy-nalogooblozheniya-v-kazahstane-v-2026-godu-chto-uchi-en
source: BuhGPT
---

# Types of Taxation in Kazakhstan in 2026: What Individual Entrepreneurs Should Consider

> **TL;DR:** What Types of Taxation Are There? Types of taxation in Kazakhstan can be considered from two perspectives: as the procedure under which an entrepreneur fulfils tax obligations, and as the set of obligations arising in connection with specific property, its use, or actions perf

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What Types of Taxation Are There?

Types of taxation in Kazakhstan can be considered from two perspectives: as the procedure under which an entrepreneur fulfils tax obligations, and as the set of obligations arising in connection with specific property, its use, or actions performed. Therefore, it is not enough for an accountant to consider only the individual entrepreneur’s status and the general line of business: the entrepreneur’s actual transactions and property must be analysed separately.

Taxable items are property and actions whose existence or performance gives rise to a taxpayer’s tax obligation. Tax-related items include property whose use affects the arising of an obligation, as well as an action whose performance has such an effect (Article 58 of the Tax Code of the RK).

In practice, this means that the name of the type of activity alone does not provide a complete answer regarding an individual entrepreneur’s taxes. The accountant must compile a list of the entrepreneur’s actual transactions and property, determine how the items are used, and then compare the established circumstances with the applicable provisions. A specific obligation cannot be substantiated solely by the name of the business or a general description of its activities.

Types of Taxation for Individual Entrepreneurs: How to Conduct a Review

When users search for “types of taxation for individual entrepreneurs” or “individual entrepreneurs: types of taxation,” they often combine several different issues: the procedure for fulfilling tax obligations, types of income received, and the consequences of individual transactions. For a proper analysis, these issues should be separated and considered in sequence.

An individual entrepreneur’s accountant should check:

- what goods the entrepreneur sells, what work they perform, and what services they provide;

- what income the individual entrepreneur receives and when it is recognised for tax purposes;

- whether there is any property or any actions to which the Tax Code links the arising of an obligation;

- whether transactions governed by specific provisions are conducted;

- how the entrepreneur’s property is actually used;

- whether the transactions, property, or nature of the activity have changed since the previous analysis.

The income of an individual entrepreneur is expressly included in income subject to taxation by an individual independently. Such income is recognised on an accrual basis regardless of the actual receipt or payment of money or its equivalent; the date of receipt of income is the date of the transaction, including the date on which work is performed, services are provided, or goods are shipped and transferred (Article 405 of the Tax Code of the RK).

This rule must be taken into account when comparing source documents, the transaction date, and the tax period. Considering only the receipt of money is insufficient because, for an individual entrepreneur’s income, Article 405 of the Tax Code of the RK expressly provides for recognition on an accrual basis.

After analysing the facts, the individual entrepreneur’s activities can be compared with the applicable provisions of the Tax Code. This approach reduces the risk of a situation in which the general procedure for fulfilling obligations has been determined, but specific income, a transaction, or an item has been overlooked.

The expressions “types of individual entrepreneurs and taxes” and “types of taxes for individual entrepreneurs” should not be considered equivalent. The entrepreneur’s status, the procedure for fulfilling tax obligations, taxable income, and a specific taxable item are related but distinct elements of the analysis. A single individual entrepreneur may simultaneously have income from entrepreneurial activities, property, and actions to which the provisions of the Code link separate consequences.

Types of Taxes for Individual Entrepreneurs: What Depends on the Taxable Item

The obligations of a specific individual entrepreneur cannot be reliably determined without information about their activities, income, and property. The starting point is the taxable item and the tax-related item: these may be property, its use, or an action affecting the arising of a tax obligation (Article 58 of the Tax Code of the RK).

At the same time, special rules may depend not only on the existence of property but also on the taxpayer’s status, the intended purpose of the item, and the procedure under which it was provided. For example, taxable items for railway transport organisations include land plots provided to them, including plots under railway tracks, rights-of-way, stations, and railway terminals. For energy and electrification organisations that carry power transmission lines on their balance sheets, taxable items include plots provided to them, including land under power transmission line towers and substations (Article 574 of the Tax Code of the RK).

The same article defines taxable items for organisations engaged in the extraction and transportation of oil and gas if they carry oil or gas pipelines on their balance sheets, as well as for communications organisations that carry radio relay, overhead, or cable communication lines on their balance sheets. In all these cases, this concerns land plots provided to the relevant organisations in accordance with the procedure established by law, including plots under the specified infrastructure (Article 574 of the Tax Code of the RK).

These provisions are addressed to the organisations listed in the article. They cannot automatically be applied to an individual entrepreneur merely because the entrepreneur uses land or operates in a similar sector. The taxpayer’s status and the characteristics of the taxable item must first be established, after which it should be determined whether the specific provision covers the identified circumstances.

When preparing a tax position for an individual entrepreneur, it is advisable to prepare a working table. It may specify the transaction or property, the transaction date, the grounds for the obligation, the applicable provision, and supporting documents. For an individual entrepreneur’s income, it is also useful to separately compare the dates on which work was performed, services were provided, or goods were shipped or transferred with the rule on recognising income on an accrual basis (Article 405 of the Tax Code of the RK).

If the available information is insufficient, the accountant should collect contracts, certificates of completion, invoices, title documents for the property, and information about its actual use. The conclusion must be based on established circumstances rather than on an assumed model of the entrepreneur’s operations.

Types of Indirect Taxes in the RK and Special Transactions

When analysing indirect taxes, the accountant must also move from the general name of the tax to the actual transaction. A search query about types of indirect taxes does not in itself make it possible to determine the obligations of a specific individual entrepreneur: the actions performed, the property involved, and the provisions linking tax consequences to these circumstances are what matter.

The general procedure remains the same. First, the substance of the transaction, its parties, dates, and documents are recorded. The accountant then determines whether the transaction is an action whose existence or performance gives rise to a tax obligation, or an action whose performance affects such an obligation (Article 58 of the Tax Code of the RK).

The entrepreneur’s income must be analysed separately. An individual entrepreneur’s income is classified as income taxed independently by the individual and is recognised on an accrual basis. The date of the transaction is used to determine the date of income, including the date on which work is performed, services are provided, or goods are shipped and transferred (Article 405 of the Tax Code of the RK).

Therefore, sales documents should not be considered in isolation but together with the terms of the contract and actual performance. A bank statement confirms the movement of money; however, the date on which payment is received does not in itself replace the rule governing the time when an individual entrepreneur’s income is recognised, as established by Article 405 of the Tax Code of the RK.

For the accountant, the practical conclusion is that the entire transaction sequence must be monitored: contractual terms, performance, preparation of source documents, and calculation of tax obligations. Such an analysis makes it possible to link the actual action to the relevant provision and correctly determine the time relevant to income accounting.

What an Accountant Should Do in 2026

A review of an individual entrepreneur’s taxation should begin with an inventory of the facts. Compile a list of business areas, income, transactions, and property. For each item, determine whether there is a taxable item or tax-related item within the meaning of Article 58 of the Tax Code of the RK.

Then compare the dates and substance of the transactions with the source documents. When analysing an individual entrepreneur’s income, take into account that it is recognised on an accrual basis regardless of the actual receipt or payment of money or its equivalent. The date of receipt of such income is the date of the transaction, including the date on which work is performed, services are provided, or goods are shipped and transferred (Article 405 of the Tax Code of the RK).

Separately verify the taxpayer’s status and the characteristics of the property. A special provision applies only to the persons and items expressly described therein. For example, the rules of Article 574 of the Tax Code of the RK concern certain organisations and land plots provided to them, including land occupied by the listed infrastructure facilities.

The working conclusion on each obligation should be supported by the individual entrepreneur’s documents and a specific provision of the Tax Code. If the activities, the composition of the property, or the procedure for conducting transactions have changed, the analysis must be performed again: the previous conclusion may not take the new factual circumstances into account.

Questions and Answers

What types of taxation are available to individual entrepreneurs? — A substantiated answer requires consideration of the entrepreneur’s status, actual activities, income, transactions, and property. The general name of the type of activity is insufficient to determine the full scope of tax obligations.

What taxes does an individual entrepreneur pay? — Obligations are determined by taking into account the property and actions whose existence or performance gives rise to them, as well as property and actions affecting their arising (Article 58 of the Tax Code of the RK). Therefore, the list is established based on the actual activities of the specific individual entrepreneur.

How is an individual entrepreneur’s income recognised? — An individual entrepreneur’s income is classified as income subject to taxation independently by the individual and is recognised on an accrual basis regardless of the actual movement of money. The date of income is determined based on the transaction date, including the performance of work, provision of services, and shipment and transfer of goods (Article 405 of the Tax Code of the RK).

Can taxes be determined solely by the type of activity? — No. A substantiated conclusion requires verification of the actual transactions, income, property, its use, the taxpayer’s status, and the provisions governing the relevant circumstances.

Can a special rule be applied by analogy? — A provision should be applied to the persons and items expressly covered by its content. For example, Article 574 of the Tax Code of the RK establishes rules for the organisations listed therein and the land plots provided to them that are occupied by certain infrastructure facilities.

What documents does an accountant need for the analysis? — Contracts, source documents relating to the performance of transactions, information on the dates when work was performed, services were provided, or goods were shipped and transferred, title documents for property, and information about its actual use will be required.

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