1. What changed
On 15 October 2026 the Government of Kazakhstan adopted a resolution that clarifies the list of activities for the self-employed. The list itself was approved by Resolution No. 994 of 21 November 2025 and contains 40 activities.
One item changed, the courier one:
| Before | Now |
|---|---|
| OKED 53200 “Other postal and courier activities”, with the note “except other postal activities” | OKED 53201 “Courier delivery, except for postal item delivery services” |
The other activities on the list did not change. According to the draft published by the Ministry of National Economy in August, the code change follows amendments to the general classifier of economic activities.
2. From what date
The resolution takes effect ten calendar days after its first official publication, that is, according to media reports, from 31 October 2026. It applies to relations arising from 1 July 2026.
As of 22 October 2026, the text of Resolution No. 994 in the Adilet system is still the old version with code 53200. After 31 October, check against the updated version.
3. What it means for couriers
In substance the rule is the same: courier delivery is allowed, postal activities are excluded from the regime. The new wording simply says so directly.
- Allowed: courier delivery of goods, orders and documents that were not accepted for sending by a postal operator. For example, delivering an online shop’s orders by the shop itself or by a delivery service that does not operate as a postal operator.
- Not allowed: postal item delivery services. Under the Law of Kazakhstan “On Post”, postal items are written correspondence and parcels accepted for sending by a postal operator. So what matters is not what the courier carries but who accepted the item. If the customer is a postal operator, including a courier or express service registered as a postal operator, the self-employed regime most likely does not apply to that delivery. Delivering such items is not prohibited, but the income is taxed under other rules.
Ready-food delivery is still a separate item, OKED 56210 “Delivery of ready meals to order”, with no conditions.
The OKED code and the service code on the receipt are different things. The service code is chosen from the directory of services for the self-employed. For courier delivery this is 44701, and for auxiliary services in delivery through an internet platform, 44702. No change to these codes had been reported at the time of publication. You can check a service in the directory of activities.
4. Code 82990: the condition stays
For OKED 82990 “Other business support service activities n.e.c.” the note has been reworded, but the condition stays: the special tax regime under this code applies only to services provided through internet platforms.
This code covers order picking and assembly, sorting, packing, loading and unloading. If a warehouse or dark store agrees with a contractor directly rather than through an internet platform, the self-employed regime does not apply to this work. More in “Self-employed in the warehouse”.
5. Taxes and documents
The resolution does not change rates or limits. A self-employed person still pays 4% of income (0% personal income tax plus social payments), works without employees and stays within 300 MCI per month and 3,600 MCI per year.
Nothing changes in the paperwork for companies either: each payout needs an act and a receipt from e-Salyq Business. The receipt supports the expense for the corporate income tax deduction. More in “The e-Salyq receipt as a closing document”.
When services are provided through an internet platform, its operator is a tax agent under Article 721 of the Tax Code: it withholds and remits payments for the self-employed. AKJET works as such an operator.
6. What companies should check
- What the courier does and for whom. Delivering goods and orders fits if the customer is not a postal operator. Delivering postal items does not.
- The code in the app. After 31 October, check which activity code your contractors have in e-Salyq Business. At the time of publication there is no official State Revenue Committee guidance on switching to the new code.
- Payouts since 1 July. The resolution applies to relations from 1 July 2026. If since then you have paid self-employed people for delivering postal items, discuss it with your accountant.
- Warehouse and picking. Work under code 82990 only through an internet platform.
- Signs of employment. The new code does not override the Labour Code. A courier with a schedule, a position and a salary remains an employee. See “GPH ban from 8 June 2026”.
An industry overview of courier payouts is in “Payouts to couriers and delivery companies”.
Sources: Government Resolution of 15 October 2026 amending Resolution No. 994 (as reported by Zakon.kz and Kazakhstan Today on 21.10.2026; Kazakhstan Today gives the number 918), the current version of Resolution No. 994 (adilet.zan.kz), Law of Kazakhstan “On Post”, Article 1, Tax Code of Kazakhstan, Articles 718–721. This material is for reference and is not legal advice.