Self-employed income limit of 300 MCI in 2026: what a company does if it is exceeded

1. What limit applies in 2026

A self-employed person under the special tax regime may earn no more than 300 MCI per month (1,297,500 tenge in 2026) and 3,600 MCI per year (15,570,000 tenge). In 2026 one MCI equals 4,325 tenge. The limit is counted on total income processed through e-Salyq Business.

2. What happens when it is exceeded

If income exceeds the limit, the right to use the self-employed regime ends. Income above the limit is taxed under different rules, and the contractor must switch to another format — most often registering as a sole proprietor and choosing a suitable regime (for example, the simplified declaration). Until then they may not issue self-employed receipts for the excess amounts.

3. Why it's risky for the company

For a client company, a contractor exceeding the limit is an operational and tax risk:

• the contractor may fail to issue a correct receipt, leaving the company without proof of the expense;
• if the self-employed status is lost but you keep paying as if to a self-employed person, there is a risk that you should have acted as a tax agent for these payouts (withholding income tax, remitting contributions).

So it's important to track not only whether the status exists but also how close the contractor is to the limit, especially if you are their main client.

4. How the client should act

1. Put in the contract the contractor's duty to notify in writing of losing the status (exceeding the limit) and the company's right to terminate the contract.
2. Check the contractor's status in e-Salyq on the date of each payout.
3. If the contractor is nearing the limit — discuss switching to a sole proprietorship or another format in advance.
4. Get a receipt for each payout — it serves as the closing document.

Prepared based on the Tax Code of the Republic of Kazakhstan (Law No. 214-VIII of 18 July 2025, effective 1 January 2026), Government Decree No. 994 of 21 November 2025 and other applicable acts. Current as of June 2026. Not legal advice — verify decisions against egov.kz, the State Revenue Committee and primary sources.