We gathered six questions that most often arise for people taking up self-employment in Kazakhstan and answered them based on current 2026 rules.
1. Does it affect targeted social assistance and low-income status
Yes, the income of a self-employed person is counted. Targeted social assistance (TSA) is granted to families whose per-capita income is below the poverty line. The calculation includes all family income, including income earned as a self-employed person and run through e-Salyq Business. Having the status itself does not remove eligibility — what matters is the amount. If a family receives TSA, each child aged 1 to 6 is entitled to an additional 1.5 MCI per month.
2. Does it count toward pension
Yes. Under the regime the self-employed pay mandatory pension contributions (MPC 1%) and EMPC (1%), which go to the UAPF and build pension savings. This sets legal self-employment apart from fully undocumented income, which builds no pension at all. Because of the low rate, savings grow slowly, so you may make voluntary pension contributions if you wish.
3. Can you combine it with an employment contract
Yes. Employment and self-employment are different income sources. At your main job the employer pays your contributions, while you run extra "for yourself" income through the app and pay 4% on it. This is legal and does not require leaving your job.
4. Can you become self-employed with debts and seizures
Yes, having a debt or enforcement proceedings does not prevent you from registering as self-employed. But note: legal income becomes "visible," and it may be subject to recovery within enforcement proceedings. At the same time the law protects part of the funds — at least 50% of income must be preserved, and social payments and benefits are not subject to recovery. See the article on the seizure of accounts and salary cards.
5. Can a foreigner be self-employed
No. The special tax regime for the self-employed is intended only for citizens of the Republic of Kazakhstan and kandases. Foreign nationals must use other forms for legal activity — for example, registering an IP and the corresponding tax regime, subject to migration law.
6. Do you need an IP for licensed activities
Yes. The self-employed regime covers only activities from the approved list and does not extend to licensed areas. If your work requires a licence or permit (for example, certain types of transport, medical or security services), you must register an IP or LLP and meet the requirements of the relevant legislation.
This material is based on the Tax Code of the Republic of Kazakhstan (Law No. 214-VIII of 18 July 2025, effective 1 January 2026), Government Resolution No. 994 of 21 November 2025 and other current acts. Current as of June 2026. This is not legal advice — verify decisions against egov.kz, the State Revenue Committee and primary sources.