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 allowed under this regime is approved by Government Decree No. 994 — and construction works are on it.
2. Who can be self-employed
An individual can work under the self-employed regime if they:
- do not hire employees in their own name;
- earn income within the set limit;
- provide services from the approved list of activities.
If a builder works alone or as an individual contractor within a crew under a services contract, the regime fits them. If they need to hire people and pay wages, that is a different format (for example, a sole proprietorship or an LLP).
3. Which construction works are on the list
Among construction and finishing works, the self-employed list includes, in particular:
- Plastering: external and internal plastering of buildings, including installing plaster mesh.
- Carpentry and joinery: installing suspended ceilings and sliding partitions; built-in kitchen units, cabinets and stairs; installing doors, windows, door and window frames.
- Floor covering and wall facing: laying carpet and linoleum; parquet and wooden coverings; facing with marble, granite or slate; facing with ceramic, concrete and stone tiles, installing ceramic stoves; wallpapering.
- Painting and glazing: painting civil-engineering structures; painting external and internal walls of buildings; installing glass and mirrors.
The list is set by regulation and may be updated, so check the current version before starting work. 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 can no longer work as self-employed and must switch to another regime (for example, register as a sole proprietor). In construction this matters for large volumes of work.
5. How work and tax are handled
Work is arranged as a service: a contract is signed with the client, an act of completed works is signed after the job, 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, and the receipt is generated without manual steps.
For a step-by-step on setting up the status, see the guide to self-employment.
6. What to keep in mind
The relationship with the client must be a service (contractor) relationship for a result, not employment. If the contractor actually works like a staff employee (fixed schedule, workplace, 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 work is on the list and that your self-employed status is active.
See also: Formalising work with temporary contractors · Getting paid for contract work 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.