1. Where the list is set
From 1 January 2026 the special tax regime (STR) for the self-employed applies only to the types of activity in the list approved by Government Decree No. 994 of 21 November 2025. The list has about 40 permitted types. If the contractor's activity is not on it, the self-employed regime does not apply — another format is needed (for example, sole proprietorship).
For a company this is a practical filter: you may engage as self-employed only someone whose work falls within the list.
2. Which activities are allowed
The permitted types can be grouped by area:
- Delivery and transport: courier services, passenger taxi rides;
- Household services: repair and tailoring of clothing and footwear, hairdressing and cosmetology, cleaning, minor household repairs;
- Appliance repair: repair of household appliances, electronics, phones;
- Education: tutoring, private lessons, coaching;
- Creative services: photo and video, design, copywriting and other authored work;
- Care and support: nanny services, care, veterinary services;
- Certain repair-construction and auxiliary work of a small scale.
The exact and full wording of the list should always be checked against the current text of Decree No. 994 on egov.kz, since it may be refined.
Check your activity against the list
3. Who cannot be engaged as self-employed
The regime does not fit if the contractor:
- engages in an activity outside the list or in a licensed field (a sole proprietorship/LLP and permits are needed);
- resells goods or works under an agency contract;
- uses hired employees;
- is not a citizen of Kazakhstan or a kandas (the regime is unavailable to foreigners);
- is already registered as a sole proprietor (they cannot be combined).
4. What a company should check before the contract
Before signing the contract, make sure that:
- the contractor's type of work is in the list of Decree No. 994;
- the contractor has an active status in e-Salyq Business on the payout date;
- their income is not approaching the limit (300 MCI per month);
- the contract fixes the self-employed status, the duty to provide a receipt and to notify of any loss of status.
This lowers the risk of a situation where the contractor is not entitled to the regime and the company unexpectedly becomes obliged to act as a tax agent.
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.