How to Register a Sole Proprietor in Kazakhstan Online in 2026
You can register as a sole proprietor (IP) in Kazakhstan from your phone in about an hour, for free. The harder part is choosing a tax regime: a new Tax Code took effect in 2026, the patent regime was abolished, and a new regime for the self-employed appeared. Here is a step-by-step guide.
Up to date as of October 2026. Rules change, so check the regulator's website before taking action.
Sole proprietor registration and taxes are handled by the State Revenue Committee of the Ministry of Finance (SRC, kgd.gov.kz). The new Tax Code has been in effect since January 1, 2026.
Do you need a sole proprietorship?
If you work alone, with no employees, and your income is modest, self-employed status may be enough, and it doesn't require registering a sole proprietorship. If you plan to hire people, work with companies, or earn more than 300 MCI (monthly calculation index) a month, you need one. For the difference between running a business and investing, see business or investing.
Which tax regime to choose in 2026
| Regime | Who it suits | Tax | Income limit |
|---|---|---|---|
| Self-employed | No sole proprietorship and no employees, activity on the approved list | 0% income tax, social payments of 4% of income | 300 MCI a month (about 1.3 million ₸) |
| Simplified declaration | Most small sole proprietors | 4% of income; local councils (maslikhats) can set it from 2% to 6% | 600,000 MCI a year (about 2.6 billion ₸) |
| General regime | High expenses, working with VAT | 10% income tax, 15% above 230,000 MCI | No limit |
In 2026, 1 MCI is 4,325 tenge. The patent, the retail tax, and the fixed deduction were abolished starting in 2026. The simplified regime has no cap on the number of employees, and a sole proprietor doesn't pay VAT or social tax (except in special cases, such as imports).
The simplified rate in your city
Local councils lowered the rate for 2026 in many regions: 3% in Astana and Almaty, 2% in Shymkent, 3% in Kokshetau, Semey, Aktobe, and Uralsk, and 2% across the whole Turkestan and Karaganda regions. Check the exact rate for your district before registering.
How to register online: step by step
- Choose your OKED code — the code for your type of activity. Read the code's full description, not just its name.
- Choose a tax regime from the table above.
- Kaspi.kz: go to "Public Services" → "Sole Proprietor Registration." Fill out the form (your last name becomes the business name and your registered home address becomes the business address; both can be changed later), your main activity plus up to four additional ones, and the regime. Complete identity verification and sign with your EDS (electronic digital signature) — you can get one right in the app.
- eGov Business: "My Business" → sole proprietor registration. Enter the address, name, regime, and OKED code, then sign with your EDS. Another option is the "Notification of the start of business" service on eGov, which takes you to elicense.kz.
- Check the result. In Kaspi, the status is under "My Requests." Save the notification of the start of business and double-check the regime, OKED code, and address.
What you pay for yourself on the simplified regime
| Payment | Rate in 2026 | Note |
|---|---|---|
| Mandatory pension contributions (OPV) | 10% of income | Maximum 425,000 ₸ |
| Employer-type pension contributions (OPVR) | 3.5% of income | From 2,975 to 148,750 ₸ |
| Social contributions (SO) | 5% of income minus OPV | From 4,250 to 29,750 ₸ |
| Compulsory health insurance (VOSMS) | 5,950 ₸ a month | Paid every month, even with no income |
The simplified regime return is form 910.00, filed every six months: by August 15 and by February 15, with tax due by August 25 and February 25 (according to media reports as of October 2026; confirm the deadlines with the SRC). Having no income doesn't cancel these obligations. If you also earn income from investments, see taxes on investments in Kazakhstan.
Risks to watch for
- "Renting out" your sole proprietorship for cash. Scammers pay people to register a sole proprietorship or LLP and open accounts, then take control and use them to collect money for fake online stores. The tax authorities warn that the person who registered the business can be charged as an accomplice to fraud (Articles 190 and 28 of the Criminal Code of Kazakhstan). A similar scheme with bank cards is covered in money mules and liability.
- Handing over your EDS. With your key, someone can file applications and sign documents in your name. Never give anyone your EDS or SMS codes.
- "Your EDS is expiring" calls. The certification center doesn't call; this is the start of the "mirror loan" scam.
- Forgetting VOSMS and returns. A sole proprietor with no income still has to pay VOSMS and file reports.
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- Registering a sole proprietorship is free and takes anywhere from an hour to one business day via Kaspi or eGov.
- Simplified regime in 2026: 4% base rate, 3% in Astana and Almaty, limit of 600,000 MCI a year.
- The self-employed work without a sole proprietorship: 4% social payments, limit of 300 MCI a month.
- Don't register a business in your name for strangers — you risk criminal liability.
Frequently asked questions
How much does it cost to register a sole proprietorship in Kazakhstan?
State registration of a sole proprietorship is free. According to the SRC, applications are processed within one business day; through Kaspi, the notification usually arrives in about an hour.
What tax does a sole proprietor pay on the simplified regime in 2026?
The base rate is 4% of income, but local councils can set it anywhere from 2% to 6%. For 2026 it's 3% in Astana and Almaty and 2% in Shymkent. On top of that come payments for yourself: OPV, OPVR, SO, and VOSMS.
Can I work as self-employed without a sole proprietorship?
Yes, if you aren't registered as a sole proprietor, have no employees, your activity is on the approved list, and your income is up to 300 MCI a month. The regime starts with your first receipt in the e-Salyq Business app.
Is the patent regime still available in 2026?
No. Since January 1, 2026, the patent, the retail tax, and the fixed deduction have been abolished. The remaining regimes are self-employed, the simplified declaration, a regime for farm households, and the general regime.
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