Business entities operating under the special tax regime based on a simplified declaration (simplified regime) increased their income in the first half of the year to 9.4 trillion tenge, which is 18.9% more than in the same period of 2025. This was reported by Qazaqyia.kz citing Kursiv Media.

"According to the results of the first half of the current year, the income of businesses applying this regime amounted to 9.4 trillion tenge. Compared to the same period last year, they grew by 18.9% — from 7.9 trillion tenge," the published statement says.

Impact of the new Tax Code

Since January 2026, a new Tax Code has come into force, under which special tax regimes were optimized. One of the most in-demand is the special tax regime based on a simplified declaration. The first results of its application show positive dynamics in the main performance indicators of entrepreneurs, the Finance Ministry emphasized.

Employment indicators

At the same time, positive dynamics are also observed in the employment indicators of entrepreneurs applying the simplified special tax regime. In particular, the number of hired employees increased by 14.2% – from 445 thousand to 509 thousand people, while the payroll fund grew by 7.2%.

At the same time, the ministry noted, the number of business entities without hired employees decreased by 30.5%. The number of entrepreneurs who reported income from zero to 5 million tenge in their declarations also fell by almost a third.

Conditions for applying the regime

The special tax regime based on a simplified declaration can be applied by individual entrepreneurs and legal entities that meet the requirements established by the Tax Code, with annual income up to 600 thousand monthly calculation indices (the MCI for 2026 is 4,325 tenge, meaning 600 MCI – 2.595 billion tenge).

The rate of individual or corporate income tax for the simplified special tax regime is 4%. At the same time, local representative bodies (maslikhats) have the right to reduce or increase its size by 50%, meaning the actual tax rate can range from 2% to 6% of income.

Entrepreneurs applying this regime are also not payers of social tax and VAT, except for VAT on imported goods and VAT for non-residents.