Single simplified tax rate proposed in Kazakhstan

Kurultai deputy Dauren Akhmetzhanov has proposed introducing a single rate for the special tax regime based on a simplified declaration for entrepreneurs across Kazakhstan, El.kz reports.

Starting from 2026, the basic tax rate under this regime is 4%. Maslikhats have the right to reduce or increase it by half depending on the type of business activity and the location of the business. As a result, the actual rate may range from 2% to 6%.

Akhmetzhanov believes that such differences create unequal conditions for small businesses across different regions.

“For small businesses, this difference is significant. The tax system should not create a situation in which an entrepreneur engaged in the same type of activity faces a different basic tax burden solely depending on the location of the business,” the deputy said.

He proposed setting a single special tax regime rate of 2–3% nationwide and eliminating the right of maslikhats to increase or decrease it.

In addition, the deputy proposed analyzing how differences in regional tax rates affect the location and operations of small and medium-sized businesses.

If necessary, Akhmetzhanov proposes amending the Tax Code to ensure that the basic conditions for entrepreneurs are the same across all regions of Kazakhstan.

The deputy emphasized that the proposal is aimed at eliminating differences in the tax burden, rather than introducing additional tax benefits.

The simplified declaration remains the most widely used special tax regime among entrepreneurs. More than 1.2 million taxpayers have opted for it.

Entrepreneurs operating under this regime may conduct business in several regions at the same time. If different tax rates apply in those regions, income must be accounted for separately.