1. What the new code is
From 1 January 2026 Kazakhstan has a new Tax Code (Law No. 214-VIII of 18 July 2025). Among other things, it introduced a separate special tax regime (STR) for the self-employed in place of earlier mechanisms such as the unified aggregate payment (UAP), which was abolished back in 2024.
2. The special regime for the self-employed: key parameters
- registration — through the e-Salyq Business app; the first receipt counts as the start date of the regime;
- income tax — 0%, the single social payment — 4% (pension 1% + employer pension 1% + social contributions 1% + health 1%);
- limits — 300 MCI per month and 3,600 MCI per year;
- only for citizens of Kazakhstan and kandas, without hired employees, for the types in Decree No. 994.
3. What it changes for companies
When working with a self-employed contractor:
- the contractor pays taxes themselves — the company is not a tax agent for them and does not withhold income tax or contributions;
- the closing document is a receipt from e-Salyq Business;
- it is important to confirm the contractor's active status — if there is no status, tax-agent obligations may fall back on the company.
4. The ban on disguising employment relationships
In parallel, from 8 June 2026 the Labour Code (Article 26, clause 1-1) directly prohibits disguising employment relationships as civil-law contracts. The labour inspectorate and the tax authorities assess not the name of the contract but the actual model: schedule, workplace, following the rules, permanence of functions. This sharpens attention to exactly how companies formalise work with contractors.
5. What businesses should do now
- Audit your GPH contracts: the subject should describe a result, not a process.
- Check contractors' status and type of activity before payouts.
- Get a receipt for every payout and keep the acts.
- Remove signs of an employment relationship from practice (a fixed schedule, a timesheet, a permanent workplace).
This does not guarantee the outcome of a possible inspection — that is decided by the authorised body — but it raises your readiness and lowers the risk of claims.
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.