Kazakhstan simplified declaration tax calculator
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 KZT 1,500,000 of income in a month you pay KZT 45,000 at 3%, and keep KZT 1,455,000.
Base rate of the simplified declaration in 2026. Local councils set 2% to 6%.
Your simplified declaration tax
Estimate- Tax per half-year
- KZT 270,000
- Tax per year
- KZT 540,000
- You keep per month
- KZT 1,455,000
- Of the yearly limit
- 1%
- Declaration 910.00
- By 15 August and 15 February
- Tax payment
- By 25 August and 25 February
Social payments for yourself come on top, every month by the 25th: from KZT 21,675 a month at the minimum base.
Individual income tax on all the income you enter, in tenge. Social payments for yourself are separate and not included.
Worked example
On KZT 1,500,000 of income in a month you pay KZT 60,000 at 4%, and keep KZT 1,440,000.
On KZT 10,000,000 of income a year you pay KZT 200,000 at 2%, and keep KZT 9,800,000.
For a half-year: KZT 10,000,000 of income in Almaty is KZT 300,000 of tax, declared by 15 August or 15 February and paid by the 25th.
Social payments for yourself at the minimum base of KZT 85,000: pension 10% (KZT 8,500), employer pension 3.5% (KZT 2,975), social insurance 5% (KZT 4,250) and health insurance (KZT 5,950). KZT 21,675 a month.
The rules we use
- Base rate
- 4% of income for the half-year, all of it individual income taxTax Code, Article 726
- Local rate
- The council can lower or raise it by up to half, 2% to 6%Tax 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
- No social tax
- The regime pays no social tax and no VATTax Code, Article 722
- Banned activities
- Consulting, accounting, audit, legal and financial services, among 44 kinds. Software (code 62) is not on the listGovernment Resolution No. 970
- Social payments
- Pension 10%, employer pension 3.5%, social insurance 5%, health insurance KZT 5,950 a monthSocial Code of Kazakhstan
- 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
What the calculator assumes
All the income you enter falls under the simplified declaration, in tenge, and the rate is the one for the place where you are registered. Pick your city, or set the rate your council adopted.
Income counts on the date of the act of completed work, at the official National Bank rate of that day, not the day the money arrives. The calculator uses today's reference rate.
What the law leaves open
Social payments are based on the income you declare for them, between the minimum wage and a cap, so they are not part of the estimate. The minimum shown here is for a base of one minimum wage.
Many districts outside the three cities also lowered the rate for 2026. We read only the Almaty, Astana and Shymkent decisions; for anywhere else, check your council's decision on adilet.zan.kz.
Questions
What is the simplified declaration rate in Kazakhstan in 2026?
The base rate is 4% of income. Local councils can set 2% to 6%: Almaty and Astana set 3% and Shymkent 2% for 2026.
Is the 4% split into income tax and social tax?
No. Under the 2026 Tax Code all of it is individual income tax and the regime pays no social tax. Social payments for yourself are paid on top.
Can a software developer use the simplified declaration?
Yes. Software development, code 62, is not on the list of banned activities in Resolution No. 970. Consulting, accounting, audit and legal services are.
Can an IT freelancer be self-employed instead?
Not for software. The self-employed regime is open only to the 40 activities listed in Resolution No. 994, and software development and consulting are not among them.
When do I file form 910.00?
Twice a year: by 15 August for the first half and by 15 February for the second. The tax is paid by the 25th of the same month.
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
More guides
Navorina Taxes keeps these dates for you
Navorina adds up each half-year from your invoices in tenge and reminds you before the 15th and the 25th. We open by invitation.