Kazakhstan Sole Proprietor Tax Calculator 2026: 4% Simplified Regime
How much an individual entrepreneur (IE) on the simplified declaration will pay in 2026: income tax plus mandatory payments for yourself. The calculator follows the new Tax Code and has a separate mode for the self-employed regime.
Up to date as of October 2026. Figures change — before making a decision, check the official sources: the State Revenue Committee website (kgd.gov.kz), the 2026 edition of the Tax Code of the Republic of Kazakhstan and your city's maslikhat (local council) decision.
This is a simplified estimate based on your inputs. It is not financial, tax or investment advice. Check exact amounts with the State Revenue Committee (KGD), the State Social Insurance Fund (GFSS), your bank or an accountant.
Tax regimes for individual entrepreneurs in 2026
A new Tax Code has been in force since January 1, 2026. The patent and the mobile-app regime were abolished, leaving three special regimes: for the self-employed, the simplified declaration and the regime for farms. Most small IEs use the simplified declaration.
| Regime | Tax | Income limit | Who can use it |
|---|---|---|---|
| Simplified declaration | 4% income tax on revenue (maslikhat: 2–6%) | 600,000 MCI per year = 2.595 billion ₸ | IEs not registered for VAT and not in prohibited activities |
| Self-employed | 0% income tax, social payments 4% of income | 300 MCI per month = 1,297,500 ₸ | individuals without an IE and without employees |
| General regime | 10% income tax, 15% above 230,000 MCI per year | no limit | anyone the simplified regime doesn't fit |
On the simplified regime, tax is charged on all income, with no deduction for expenses, and no social tax is paid. The return is Form 910.00, filed for each half-year.
Payments an IE makes for themselves
| Payment | Rate | Monthly minimum | Monthly maximum |
|---|---|---|---|
| OPV (pension contributions) | 10% of declared income | 8,500 ₸ | 425,000 ₸ |
| OPVR (“employer” pension contributions) | 3.5% | 2,975 ₸ | 148,750 ₸ |
| SO (social contributions) | 5% of (income − OPV) | 4,250 ₸ | 29,750 ₸ |
| VOSMS (health insurance) | 5% of 1.4 × minimum wage | 5,950 ₸ | 5,950 ₸ |
| Total minimum | 21,675 ₸ |
The IE chooses the income for contributions — from 1 minimum wage (85,000 ₸), but no more than actual income. The higher the declared amount, the larger the pension savings and future GFSS benefits, such as maternity pay. OPVR is paid only for people born in 1975 or later. In a month with no income, OPV, OPVR and SO can be skipped, but VOSMS must always be paid.
Example calculation
| Scenario | Monthly income | Monthly tax | Payments for yourself | Total |
|---|---|---|---|---|
| IE, simplified 4%, contributions on 1 minimum wage | 300,000 | 12,000 | 21,675 | 33,675 |
| IE, simplified 4%, contributions on 1 minimum wage | 1,000,000 | 40,000 | 21,675 | 61,675 |
| IE, simplified 4%, contributions on 300,000 ₸ | 1,000,000 | 40,000 | 59,950 | 99,950 |
| IE, simplified 4%, contributions on 1 minimum wage | 3,000,000 | 120,000 | 21,675 | 141,675 |
| Self-employed (4% social payments) | 500,000 | 0 | 20,000 | 20,000 |
Checking the second row: income tax 1,000,000 × 4% = 40,000 ₸, or 240,000 ₸ per half-year. Payments for yourself on the minimum income of 85,000 ₸: 8,500 + 2,975 + 4,250 + 5,950 = 21,675 ₸. Total: 61,675 ₸ per month. The 4% rate is the base rate: if your city's maslikhat changed it, enter your own.
Common mistakes
- Deducting expenses from income. On the simplified regime, tax is based on revenue, not profit.
- Skipping VOSMS in months without income. Health insurance for yourself is paid every month.
- Mixing up regimes. Self-employed is not the same as an IE: no registration is needed, but the limit is only 300 MCI per month and you can't hire employees.
- Forgetting the limit. With income above 600,000 MCI per year, the simplified regime is not available — you have to switch to the general regime.
If you also have a salaried job, compare with the take-home pay calculator. It's better not to keep a business's spare cash in a current account — estimate the interest in the deposit calculator, and read about taxes on personal investments in the article taxes on investments in Kazakhstan.
- Simplified regime 2026: 4% income tax on revenue (2–6% by maslikhat decision), no social tax.
- Minimum for yourself — 21,675 ₸ per month; VOSMS of 5,950 ₸ is always paid.
- Self-employed: 0% income tax, 4% social payments, income up to 1,297,500 ₸ per month.
FAQ
What is the IE tax on the simplified regime in 2026?
The base income tax rate on the simplified declaration is 4% of revenue, with no deduction for expenses. The maslikhat can change it by no more than 50%, i.e. within 2–6%. No social tax is paid on this regime.
How much does an IE pay for themselves per month in 2026?
The minimum is 21,675 ₸: OPV 8,500 ₸, OPVR 2,975 ₸, SO 4,250 ₸ and VOSMS 5,950 ₸. VOSMS is paid every month, even with no income. You can declare a higher income for contributions, but not more than your actual income.
How is a self-employed person different from an IE?
A self-employed person is an individual without IE registration and without employees, earning up to 300 MCI per month (1,297,500 ₸). Income tax is 0%; only social payments are made: 4% of income (1% each for OPV, OPVR, SO and VOSMS).
When do I file Form 910 and pay the tax?
The simplified declaration 910.00 is filed for each half-year by the 15th of the second month after it, and the tax is paid by the 25th. For the second half of 2026 — by February 15 and 25, 2027.
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