Freelancer in Kazakhstan: tax regimes under the 2026 Tax Code
A new Tax Code took effect on 1 January 2026. Most freelancers who work for clients abroad now look at the simplified declaration regime for individual entrepreneurs. Here is what changed and how to estimate your tax.
Key facts
- Base rate
- 4% of incomeeGov.kz, Tax Code 2026
- Local rate
- Each region's maslikhat can lower or raise it, by up to halfeGov.kz, Tax Code 2026
- Yearly limit
- 600,000 MCI of incomeeGov.kz, Tax Code 2026
- Declaration
- Form 910.00, twice a yeareGov.kz, Tax Code 2026
- Banned activities
- Consulting, accounting, audit, legal and finance among others. Software (OKED 62) is not on the listGovernment Resolution No. 970
- Self-employed
- Up to 300 MCI a month, 4% in social payments through the mobile app, no declarationState Revenue Committee
Your simplified declaration tax
Estimate- Tax per month
- 60,000.00 KZT
- Tax per year
- 720,000.00 KZT
- Turnover per year
- 18,000,000.00 KZT
- Of the yearly limit
- 1%
This is over 600,000 MCI a year, so the simplified declaration regime no longer fits.
Uses the rate you set on all income. The MCI is set each year in the budget law; check the current value.
What changed in 2026
The old simplified regime charged 3% with a lower limit. The new one starts at 4%, and regional councils can move it. Some large cities adopted lower rates, so check the decision for the place where you are registered.
If you used the old regime, you had to tell the tax office which new regime you chose. If you missed that, talk to the State Revenue Committee before your next declaration.
Is freelance work allowed
Resolution No. 970 lists the activities that cannot use the regime. Software development is not on it, but business and management consulting, tax consulting and market research are. How your activity code reads matters, so pick it carefully when you register.
Questions
How is income in dollars counted?
In tenge on the day you receive it. Banks quote their own rates around the official one, so keep the statement for each payment.
Is the self-employed regime enough for a freelancer?
It has a monthly cap of 300 MCI and works only for activities on its own list. Check that your work is on it before you rely on it.
Does Navorina file my declaration?
No. Navorina keeps your invoices and income in order so the numbers for form 910.00 are easy to find.
Not tax, legal or financial advice. Rules change and your case may differ; check with the authority linked above or an accountant before you act. Terms