1. What self-employment is
Self-employment is a special tax regime for individuals in Kazakhstan. Income is taxed with a single 4% payment, and the personal income tax rate is 0%. Registering the status and issuing receipts happen in the e-Salyq Business app. The list of activities is approved by Government Decree No. 994 — educational classes are on it.
2. Who can be self-employed
An individual can work as self-employed if they:
- do not hire employees in their own name;
- earn income within the set limit;
- teach classes from the approved list of activities.
A tutor, coach or teacher who runs classes themselves fits the regime. If you open a centre with hired teachers, that is a different format (a sole proprietorship or an LLP).
3. Which classes are on the list
Among educational activities, the self-employed list includes, in particular:
- Sport and fitness: sports instructors and coaches in various sports, martial arts, sports sections, gymnastics, yoga, swimming, horse riding, team sports, group and individual physical-education classes.
- Culture and arts: music teachers, dance classes and dance studios, fine arts, theatre and drama studios (non-academic), photography schools (non-commercial).
- Tutoring and courses: tutoring centres, foreign-language and communication courses, preparation for professional exams, speed reading, computer courses, public speaking.
The list is set by regulation and may be updated, so check the current version before starting. A full reference of activities is in the guide to self-employment.
4. Income limits
A self-employed person's income is capped at 300 MCI per month and 3,600 MCI per year. In 2026 one MCI is 4,325 ₸ — about 1.3 million ₸ per month and 15.6 million ₸ per year. If income exceeds the limit, you must switch to another regime (for example, register as a sole proprietor).
5. How a class and tax are handled
A class is arranged as a service: a contract is signed with the client (a student, parent or training centre), an act is signed after the classes, and a receipt is generated in e-Salyq Business. The self-employed person pays the 4% single payment themselves. If payment goes through a platform operator acting as a tax agent, the tax is withheld and remitted automatically at payout. For a step-by-step on the status, see the guide to self-employment.
6. What to keep in mind
The relationship must be a service (contractor) one — for classes delivered or a result, not employment. If the teacher actually works like a staff employee (fixed schedule, subordination), the relationship may be recognised as employment: from 8 June 2026, substituting an employment relationship with a civil-law contract is directly prohibited (see the GPH ban). Also check that your type of class is on the list and that your status is active.
See also: Formalising work with teachers and coaches · Getting paid for classes and proving income · 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.