Kazakhstan Sole Trader Tax Calculator: Simplified Declaration 4%
Estimate sole trader taxes in Kazakhstan on the simplified declaration in 2026: IPN at 4% of income and your own OPV, OPVR, SO and VOSMS payments.
There is no social tax on the simplified declaration. The declaration is filed twice a year (by 15 August and 15 February). Employees' taxes and contributions are extra. Consulting, marketing and some other activities cannot use the regime from 2026.
What it does
From 2026 a sole trader (IP) on Kazakhstan's simplified declaration pays IPN of 4% of income; the local maslikhat may set it between 2% and 6%. Each month the IP also pays for themselves OPV of 10% and OPVR of 3.5% of a declared income between 1 and 50 minimum wages, social contributions of 5% on 1 to 7 minimum wages and VOSMS of 5% of 1.4 minimum wages, 5,950 ₸.
How to use it
- Type your income for the half-year.
- Check your region's IPN rate and the monthly income you declare for contributions.
- Read the IPN, the contributions and the total.
The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.
Frequently asked questions
How much does an IP with 10 million ₸ in a half-year pay?
IPN at 4% is 400,000 ₸. Declaring the minimum wage, the contributions are 21,675 ₸ a month, 130,050 for 6 months: 530,050 ₸ in total.
Is the rate the same everywhere?
No. The basic rate is 4%, but each maslikhat may lower or raise it by up to 50%, from 2% to 6%.
Does the IP pay social tax?
Not on the simplified declaration; social tax applies on the general regime.
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