According to the Ministry of National Economy, Kazakhstan will introduce a new Tax Code starting January 1, 2026. First Vice Minister of National Economy Azamat Amrin noted that the reform aims to simplify tax administration – reporting requirements will be reduced by 30%, and the number of taxes by 20%. Tax benefits and fees have also been streamlined.
Three special tax regimes will remain in place — for self-employed individuals, for small businesses under a simplified declaration, and for farms. Self-employed citizens will be able to calculate and pay taxes via a mobile app. Amrin also detailed the updated list of prohibited business activities.
“We have carefully reviewed this issue over several months. The updated list will retain 44 categories, similar to the current legislation — including mining and finance sectors, production and sale of excisable goods, alcohol, and weapons,” Amrin said. “The document will soon be approved by a Government resolution and published on the Ministry’s official website.”
He added that beginning January 1, 2026, the new tax administration system will allow entrepreneurs to “start with a clean slate.” Microbusinesses will face fewer inspections and a lighter tax burden.
“We are demonstrating trust in business. Our main goal is to create a favorable environment and stimulate entrepreneurship,” Amrin concluded.
Around 1.9 million taxpayers will continue operating under special tax regimes. Tax reporting forms have been reduced by 30%. If a declaration is not submitted on time, it will be considered filed with zero indicators, while entrepreneurs will retain the right to adjust the data later.