Freelancer in Kazakhstan
Under the 2026 Tax Code an individual entrepreneur on the simplified declaration pays 4% of income, or the rate the local council set: 3% in Almaty and Astana, 2% in Shymkent. Form 910.00 is filed twice a year. On 22 Oct 2026 the National Bank of Georgia cross rate was 1 USD = 447.17 KZT.
National Bank of Georgia and Kraken. Reference only.
All ratesIn short
From the law and the tax authority, read on 22 Oct 2026.
- Base rate
- 4% of income for the half-year, all of it individual income taxTax Code, Article 726
- 2026 rates set
- Almaty 3%, Astana 3%, Shymkent 2%Almaty maslikhat decision No. 256
- Yearly limit
- 600,000 MCI, KZT 2,595,000,000 at the 2026 MCI of KZT 4,325Budget Law 2026-2028, Article 7
- Declaration and payment
- Form 910.00 for each half-year by the 15th of the second month after it; tax paid by the 25thTax Code, Article 727
- Banned activities
- Consulting, accounting, audit, legal and financial services, among 44 kinds. Software (code 62) is not on the listGovernment Resolution No. 970
- Foreign currency
- In tenge at the official National Bank rate on the day of the operation; income counts on the date of the work acceptance actTax Code, Articles 220 and 725
Everything for Kazakhstan
The guide, the calculators and the rates for this country.
What lands in KZT
From USD 1,000 a client pays, at the National Bank of Georgia cross rate of 22 Oct 2026.
From 1,000.00 USD, PayPal lands 412,709 KZT, the only route here that publishes every fee.
Deel, USDC and Payoneer may land more, but they do not publish every fee.
1 USD = 447.17 KZT, National Bank of Georgia, cross rate, 22 Oct 2026. Rate history
| # | Route | Fees | You get |
|---|---|---|---|
| 1 | PayPalBusiness payment, then a card in tenge | 77.06 USD7.71% | 412,709 KZT |
| 2 | DeelContractor withdrawal to your local bank | 0.00 USD0% + unpublished | at most447,170 KZT |
| 3 | USDCUSDC on Base to your wallet, sold on Kraken | 16.00 USD1.6% + unpublished | at most440,015 KZT |
| 4 | PayoneerUSD receiving account, then your local bank | 21.88 USD2.19% or more | at most437,386 KZT |
| 5 | UpworkUSD wire to your bank | 150.00 USD15% + unpublished | at most380,095 KZT |
| – | WiseUSD account details, then your local bank | Wise holds money only for people living in listed countries; Kazakhstan is not one, and Wise does not send tenge yet. | |
Questions
How much tax does a freelancer pay in Kazakhstan?
Under the 2026 Tax Code an individual entrepreneur on the simplified declaration pays 4% of income, or the rate the local council set: 3% in Almaty and Astana, 2% in Shymkent. Form 910.00 is filed twice a year.
Can a consultant use the simplified declaration?
No. Consulting, accounting, audit, legal and financial services are among the 44 kinds of activity that cannot use it. Software development (code 62) is not on the list.
Is the tenge rate here the National Bank of Kazakhstan rate?
No. It is a cross rate from the official National Bank of Georgia rates, within a fraction of a percent of the Kazakh official rate. For tax, use the National Bank of Kazakhstan rate of the day.
What is the cheapest way to get paid from a US client in Kazakhstan?
From 1,000.00 USD, PayPal lands 412,709 KZT, the only route here that publishes every fee. Deel, USDC and Payoneer may land more, but they do not publish every fee. Fees as published on 22 Oct 2026, at the National Bank of Georgia cross rate of that day.
What does Navorina do here?
Navorina keeps invoices, payments and the monthly total in your currency in one place. It does not file returns and never holds your money. We open by invitation, country by country.
Not tax, legal or financial advice. Rules change and your case may differ; check with the sources linked above or an accountant before you act. Terms
Other countries
Get paid from abroad, keep Kazakhstan in order
Navorina turns quotes into invoices with a pay page, matches what arrived and keeps the month in your currency. We open by invitation.