Special Tax Regime

Dear Client,
We would like to remind you that, according to the Tax Code, the maximum income threshold for applying the special tax regime based on a simplified declaration is set at 24,038 MCI in 2025 (equivalent to 94.5 million KZT per half-year and 189.0 million KZT per year).

In this regard, we recommend analyzing your current bank accounts for individual entrepreneurs (IE) and legal entities (LE) to ensure that the maximum income threshold for applying the special tax regime based on a simplified declaration is not exceeded.

For further inquiries, please contact the State Revenue Department at your place of business.