Tax Regimes for Self-Employed Individuals and Individual Entrepreneurs in 2026: Key Changes and Actions for Businesses

From 1 January 2026, updated rules for certain special tax regimes will come into force for self-employed individuals and individual entrepreneurs submitting the simplified tax returns. Below is a summary of the key changes and a practical checklist for businesses:

1. In 2026, the Monthly Calculation Index (MCI) will be ₸4,325.

2. For self-employed individuals, payments must be recorded and calculated via the app, and receipts are mandatory.

3. For individual entrepreneurs submitting the simplified tax returns, the semi-annual filing deadlines for Form 910.00 (15/25 August and 15/25 February) remain unchanged.

3. In B2B transactions, an important restriction on CIT deductions is introduced for transactions with suppliers operating under the simplified tax regime.

4. New rules regarding VAT and electronic invoicing: electronic invoices must be issued without VAT, and VAT deregistration requirements apply upon transition to the simplified tax regime.

1) Special Tax Regime for Self–Employed Individuals: Accounting, Receipts, and Payment Deadlines

• For self-employed individuals:
• The taxable base is income received during a calendar month; income is recognized on a cash basis (upon actual receipt).
• The calculation of individual income tax (IIT) and social contributions is performed via the mobile app. Payments may be accepted in cash or cashless form, and a receipt must be issued for each payment.
• Payment deadlines: IIT – by the 15th day; social contributions – by the 25th day of the month following the reporting month.

2) Individual Entrepreneurs Submitting the Simplified Tax Returns: Thresholds and Deadlines

• The tax period for Form 910.00 is half-yearly.
• If no accounting records are maintained, the condition: the annual turnover must not exceed 135,000 MCI (2026:  KZT 583,875,000).
• Filing /payment deadlines for Form 910.00:
• First half-year: filing by August 15, payment by August 25;
• Second half-year: filing by February 15, payment by February 25.

3) B2B: CIT Deductions for Purchases from SMEs

• Starting from 2026, companies operating under the general tax regime must observe the following rule: expenses incurred in transactions with SMEs under the simplified tax regime are not deductible (for CIT purposes).
• At the same time, transactions with self-employed individuals operating under the special tax regime are fully deductible.

4) VAT and Electronic Invoices under the Simplified Tax Regime: Key Considerations

Effective January 1, 2026:

• Taxpayers under the simplified tax regime are not recognized as VAT payers with respect to their sales turnover, upon transition to the simplified tax regime, existing VAT payers must deregister for VAT and submit the liquidation VAT reporting for remaining inventory balances
• Under the simplified tax regime, taxpayers are required to issue electronic invoices marked “without VAT.” At the same time, the presentation outlines certain exceptions (for example, the certain cases of sales to individuals made via electronic payments and/or the cases where a cash register receipt / special app receipt is issued –subject to conditions).

Actions for Businesses:

If you are a self-employed individual

• Verify the accuracy of income accounting (cash basis) and ensure that receipts are issued for all payments received.
• Monitor payment deadlines: IIT – by the 15th, and social contributions – by the 25th of the month following the reporting month.
• Make sure your status complies with the regime requirements (an individual without registration as an individual entrepreneur).

If you are an individual entrepreneur operating under the simplified tax regime:

• Mark the filing deadlines for Form 910.00: August 15/25 and February 15/25.
• Check your turnover threshold (135,000 MCI) and verify the accuracy of income accounting.
• Arrange for the issuance of electronic invoices marked “without VAT” and confirm whether you qualify for any applicable exceptions.
• If you previously applied the Special Tax Regime for retail tax, submit a notification between January 1 and February 28, 2026; otherwise, you may be automatically transferred to the general tax regime.

If you are a company operating under the general tax regime and purchase from SMEs:

• Conduct a supplier review: identify counterparties applying the simplified tax regime and assess how the CIT deduction limitation affects the profitability of your transactions.
• Update the requirements for documents/confirmations of the supplier’s tax regime in contracts and procurement regulations.