1. Who is self-employed in Kazakhstan
A self-employed person works for themselves and earns income from their own labour without hiring staff or registering as a sole proprietor (IP). From 1 January 2026, Kazakhstan has a dedicated special tax regime (STR) for the self-employed, introduced by the new Tax Code (Law No. 214-VIII of 18 July 2025).
Until 2024 a similar role was played by the unified aggregate payment (UAP), but it was abolished. The new regime works differently: it is tied to a mobile app, requires no reporting, and is aimed at people with small and irregular income — handymen, tutors, couriers, taxi drivers, photographers, cleaners and other specialists working directly with clients and companies.
The core idea is to make legal work simple: no bookkeeping, no declarations, no trips to the tax office. Income is recorded by a receipt in the app, and the tax burden is kept to a minimum.
2. Who can use the regime and what the limits are
The STR for the self-employed may be used by an individual — a citizen of Kazakhstan or a kandas — if three conditions are met at once:
- the activity is on the approved list (Government Resolution No. 994 of 21 November 2025 — about 40 permitted activities: couriers, repair specialists, taxi drivers, tutors, cleaners, vets, photographers and others);
- the work is done without hired employees;
- income does not exceed 300 MCI per month (1,297,500 tenge in 2026) and 3,600 MCI per year (15,570,000 tenge). MCI is the monthly calculation index; in 2026 it equals 4,325 tenge.
What the regime does not cover:
- activities not on the list, and licensed areas (these require an IP or an LLP);
- resale of goods and agency arrangements;
- hiring workers — once you have a team, you must register an IP;
- combining it with an active IP — you cannot apply both at once.
If income exceeds the limit, the right to the regime is lost and you must switch to another — for example, the simplified declaration for IPs.
3. What taxes and contributions the self-employed pay
The regime features a zero income tax and a single 4% social payment:
| Payment | Rate |
|---|---|
| Individual income tax (IIT) | 0% |
| Mandatory pension contributions (MPC) | 1% |
| Employer mandatory pension contributions (EMPC) | 1% |
| Social contributions (SC) | 1% |
| Mandatory social health insurance (MSHI) | 1% |
| Total | 4% |
These 4% are not an extra tax but social protection: part goes to your pension account in the UAPF, part to health insurance and social contributions. Payments are remitted no later than the 25th of the month following the month of income. You do not calculate anything by hand — the app does it automatically based on the receipts you issue.
4. How to register via e-Salyq Business
Registration is simple and free:
- Download the e-Salyq Business app (State Revenue Committee of the RK) from the App Store or Google Play.
- Sign in with your IIN and confirm your identity.
- Choose your activity from the list.
- Issue your first receipt for a payment received — the date of this receipt is treated as the start date of the regime.
No separate application or visit to the tax office is needed. From the first receipt you are officially self-employed and can accept payment from individuals and companies, issuing a receipt for each amount.
5. Pros and cons of the regime
Pros:
- low burden — 0% income tax and just 4% in social payments;
- simple online registration with no visits or documents;
- no declarations or bookkeeping — everything is in the app;
- you build pension and health-insurance record — unlike fully "grey" income;
- legal, confirmed income (receipts) is useful for loans, visas and benefits.
Cons:
- income limit — 300 MCI per month and 3,600 MCI per year;
- you cannot hire staff or do licensed activities;
- contributions are small because of the low rate — you may top them up voluntarily;
- the regime is only for citizens of the RK and kandases.
6. FAQ
Do I pay tax if there was no income in a month? No. Payments are charged only on amounts actually run through the app.
Can I combine self-employment with an employment contract? Yes. These are different income sources: at your main job the employer pays contributions, while income "for yourself" you run through e-Salyq Business.
Does it count toward pension? Yes, the mandatory pension contributions (1%) go to your UAPF account. See the article on pensions for the self-employed.
How do I quit the status? Simply stop issuing receipts and deregister in the app. There are no penalties for this.
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.