Kazakhstan sole proprietor taxes — simplified regime 2026

Under Kazakhstan’s new Tax Code, an individual entrepreneur (IE) on the simplified declaration pays 4% of income (2–6% depending on the region) plus contributions for themselves. Enter your figures to see what goes out each month and each half-year.

You choose this amount yourself; the minimum is 1 minimum wage (85 000 ₸). Enter 0 if you had no income.
Total per month
61 675 ₸
6.2% of revenue· Hover or tap a line to see the formula
Simplified-regime tax (4%)40 000 ₸
OPV — mandatory pension, 10%8 500 ₸
OPVR — additional pension, 3.5% (born 1975 or later)2 975 ₸
SO — social contributions, 5%4 250 ₸
VOSMS — health insurance, fixed5 950 ₸
Contributions for yourself, total21 675 ₸
SO base: there are two readings

The calculation above follows the clarifications of the State Social Insurance Fund (GFSS) of 17 March 2026 and 4 May 2026: SO is calculated on income minus OPV. By the literal text of article 245, paragraph 2 of the Social Code, the procedure for an IE is not settled.

At this base both readings give the same SO amount.

Details and sources in our guide (in Russian)
The tax is paid every six months with form 910: for 6 months at this income it comes to 240 000 ₸ (due by 25 August and 25 February). Contributions are paid monthly by the 25th.
Based on 2026 rates (Tax Code No. 214-VIII, minimum wage 85 000 ₸; MCI is the monthly calculation index, 4 325 ₸). Check your region’s rate in the local council (maslikhat) decision. This is an estimate, not tax advice. Full breakdown — in our guide to IE taxes (in Russian).

Frequently asked questions

What tax does a sole proprietor on the simplified regime pay in Kazakhstan in 2026?

From 1 January 2026, under the new Tax Code, it is 4% of income with no deduction for expenses. The regional council (maslikhat) can move the rate by up to ±50%, so it ranges from 2% to 6%.

When are the tax and contributions due?

The tax is paid every six months: the form 910 declaration is filed by 15 August and 15 February, and the tax is paid by 25 August and 25 February. Contributions for yourself (OPV, OPVR, SO, VOSMS) are paid monthly, by the 25th of the following month.

Which contributions does an IE pay for themselves?

OPV (mandatory pension) 10% and OPVR (additional pension) 3.5% for those born in 1975 or later, on declared income with a base of at most 50 minimum wages; SO (social contributions) 5% on a base between 1 and 7 minimum wages (we calculate SO on declared income minus OPV, as in the clarifications of the State Social Insurance Fund (GFSS); the literal text of the law has no deduction, and that second reading is shown under the result); VOSMS (compulsory social health insurance) is a fixed 5 950 ₸ a month.

What do I pay in a month with no income?

OPV, OPVR and SO can be skipped for a month with no income, but the 5 950 ₸ VOSMS payment is still due. The tax on zero revenue is zero.

What is the income limit for the simplified regime?

The limit is 600 000 MCI a year: at the 2026 MCI of 4 325 ₸ that is 2 595 000 000 ₸.

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