1. Who can become self-employed
The regime may be used by an individual — a citizen of the Republic of Kazakhstan or a kandas — if all of the following hold:
- the type of activity is on the approved list (Government Decree No. 994);
- the work is done without hired employees;
- income does not exceed the set limits (see below).
2. What you need before you start
- a smartphone and internet access;
- an IIN;
- the e-Salyq Business app (App Store or Google Play);
- preferably a Kazakhstan bank card to receive payment.
3. Step-by-step registration
- Install the e-Salyq Business app.
- Log in with your IIN and phone number (or via a digital signature).
- Confirm your details and select a type of activity from the list.
- Done: the start date of the regime is the first receipt you generate — no separate application or visit to the tax office is needed.
4. How to issue a receipt and pay the tax
After the client pays, generate a receipt in the app: enter the amount and the type of service. Income tax is 0% and the single social payment of 4% is calculated automatically from the receipt. No cash register is needed. The receipt confirms your income and, for a company client, serves as proof of payment (more in the article on the e-Salyq receipt).
5. Limits and what is not allowed
- income no higher than 300 MCI per month (in 2026 — 1,297,500 tenge) and 3,600 MCI per year (15,570,000 tenge);
- without hired employees;
- only permitted activities — not resale of goods and not licensed fields.
What to do if you exceed the limit is in the article on the self-employed income limit.
6. Frequently asked questions
- Do pension and seniority accrue? Social contributions are part of the 4% — more in the article on pensions for the self-employed.
- Can it be combined with employment? Yes, employment is arranged separately. Short answers are in the piece 6 questions about the status.
- Do you need a cash register? No, the receipt is generated in the app.
Official sources: the e-Salyq Business app and tax guidance — egov.kz, kgd.gov.kz; the Tax Code of Kazakhstan (Law No. 214-VIII of 18 July 2025), the list of activity types — Government Decree No. 994. Amounts are given for 2026; this material is for reference.