1. Online classes and self-employment
The remote format does not change the essence: a tutor can teach online and remain self-employed. What matters is that the activity is on the self-employed list and income stays within the limit. The single payment is 4%, and registration and receipts are in the e-Salyq Business app.
2. Which classes can be taught online
Classes from the list that do not require in-person attendance work well online:
- foreign-language and communication courses;
- preparation for professional exams;
- speed reading;
- computer courses;
- public speaking;
- music lessons and others where the format allows.
The full list of activities is in the guide to self-employment.
3. How an online class is formalised
The procedure is the same as in person: a services contract (with the student, parent or platform/centre), holding the class, confirming completion, and a receipt in e-Salyq Business. The class format — online or offline — does not affect formalisation.
4. Payment and the e-Salyq receipt
Payment arrives on a Kazakhstani bank card. Upon payment, a receipt confirming income is generated in e-Salyq Business. When working through a platform operator, the receipt is created automatically and the tax is withheld at payout.
5. The 4% tax and limits
Income is taxed with a single 4% payment (personal income tax is 0%) and must not exceed 300 MCI per month and 3,600 MCI per year (about 1.3 million ₸ per month and 15.6 million ₸ per year in 2026). The limit is counted on total income — from both in-person and online classes.
6. Students from abroad
If some students are foreign, the income is still recorded in e-Salyq Business and taxed with the single 4% payment. For receiving funds from abroad and currency operations, check the terms with your bank. Keep in mind that the overall limit includes all of the self-employed person's income for the period.
See also: Self-employment in education · Formalising work with teachers and coaches · Getting paid for classes and proving income
Official sources: Government Decree of the RK No. 994 of 21 November 2025 (the list of activities for the self-employed), the Tax Code of the RK (Law No. 214-VIII of 18 July 2025), the Labour Code of the RK (adilet.zan.kz), the e-Salyq Business app and clarifications of the State Revenue Committee (kgd.gov.kz). This material is for reference and is not legal advice.