1. Why formalise income officially
Officially confirmed income is needed in many situations: for a bank when taking a loan or mortgage, when applying for a visa, or renting a home. Formalised payment for classes is legal income you can show on paper, without relying on cash in hand.
2. How to get paid for classes
The scheme is simple: you agree on the classes and sign a services contract, run them, sign the act, and a receipt is generated in e-Salyq Business. The payment arrives on your card. When working through a platform, the payout happens after the client confirms the classes were held.
3. The e-Salyq receipt as proof of income
A receipt generated in e-Salyq Business confirms that income was received. Using the receipt history in the app, you can see and confirm your income for a period — that is the documentary proof for a bank or other organisations.
4. The 4% tax
A self-employed person's income is taxed with a single 4% payment (the personal income tax rate is 0%). If you receive payment through a platform acting as a tax agent, the tax is withheld from the payout and remitted automatically — no need to calculate and pay it separately.
5. Income limit
Income 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 at 1 MCI = 4,325 ₸). If income is consistently higher, consider another tax regime, such as a sole proprietorship.
6. What you need to start
To start you will need: an IIN, registration in the e-Salyq Business app, and a Kazakhstani bank card to receive payouts. A step-by-step guide is in the guide to self-employment.
See also: Self-employment in education · Formalising work with teachers and coaches · Online tutor and self-employment
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.