New tax regimes may be introduced in Kazakhstan

Tengrinews.kz – During today’s Senate discussion on the draft of the new Tax Code, member of the Committee on Finance and Budget Bekbolat Orynbekov presented an initiative to reform the system of special tax regimes (STR).

According to the proposal, the current seven regimes would be reduced to just three:

The first regime will be intended for self-employed individuals. It would involve a 4% tax rate on annual income up to 15 million tenge. Registration as an individual entrepreneur would not be required.

The second regime will be based on a simplified declaration. It targets entrepreneurs with an annual income of up to 600,000 Monthly Calculation Indexes (MCI) — 2.36 billion tenge in 2025. The base tax rate of 4% will be maintained, but local maslikhats (regional councils) will be able to adjust it within a range of 2% to 6%. This regime will not impose limits on the number of employees.

The third regime will apply to peasant and farming households. It will largely retain the norms of current legislation. However, under the updated approach, the unified land tax will be replaced with individual income tax.

Bekbolat Orynbekov stated that this initiative aims to simplify the tax system, reduce administrative burden on businesses, and encourage self-employment across the country. The proposed changes are part of a broader tax reform under discussion within the new Tax Code.