Tax Reset–2026: What Kazakhstan’s Farmers Must Do Before March 1

As of January 1, 2026, a new Tax Code has come into force in Kazakhstan. For the agro-industrial sector and rural entrepreneurs, this means a transition to an updated structure of special tax regimes (STRs). The government has identified three key tracks: a regime for peasant and farm enterprises, the simplified declaration regime, and a regime for the self-employed.

To avoid a forced transition to the standard taxation system — which involves significantly more complex accounting — agricultural producers must pay close attention to the key deadlines and transition mechanisms.

The most favorable conditions have been created for peasant and farm enterprises. For this category of taxpayers, a simplified algorithm applies: the transition to the new regime will take place automatically.

According to explanations from the government’s press service, farmers are not required to submit additional notifications or visit public revenue offices. The change of regime will be completed by March 1, 2026, without any involvement from the entrepreneur.

For those planning to operate under the simplified declaration regime, the rules are stricter. This regime is based on a notification procedure.

Deadline: A notification on the choice of tax regime must be submitted by March 1, 2026.

Consequences of missing the deadline: If an entrepreneur fails to declare their choice on time, tax authorities will automatically transfer them to the standard taxation system. In this case, tax recalculation will be applied retroactively, starting from January 1, 2026.

To facilitate compliance, several digital and traditional submission channels are available:

Taxpayer’s Cabinet: via the IS ISNA system (section “Submit Documents” — “Notification of Applied Tax Regime”).

Mobile solutions: the “E-Salyq Business” application (section “Services” — “Change of Tax Regime for Individual Entrepreneurs”).

Banking services: Kaspi Bank’s mobile application offers the relevant functionality under the government services section (change of individual entrepreneur details and tax regime).

Paper submission: a personal visit to the Public Revenue Office at the place of registration.

The reform also affects individuals who used patents or special mobile applications in 2025.

Starting from March 1, 2026, tax authorities will begin the mass deregistration of such individuals as individual entrepreneurs. The official date of business termination will be considered January 1, 2026. However, automatic deregistration will not occur if the entrepreneur submits a notification to switch to another available tax regime in due time.

For the new category of self-employed individuals, the starting point of tax service record will be the moment the first receipt is generated in the “e-Salyq Business” application.