The new Tax Code, which will come into force on January 1, 2026, retains the special tax regime for farms. However, changes have been made to the procedure for paying land tax. This was reported by the government press service.
The provisions of the new Tax Code were explained at the Atameken NCE site. According to Erlan Sagnayev, Director of the Tax and Customs Policy Department of the Ministry of National Economy, the number of special tax regimes (STR) has been reduced from seven to three:
for the self-employed
based on a simplified declaration
for peasant or farm households.
"In connection with the abolition of the single land tax, peasant households will pay the due income tax in the amount of 0.5% of gross income on the BCC ITS, like all other entrepreneurs. In addition, for agricultural land plots not used for their intended purpose or used in violation of Kazakhstani legislation, the basic rates of land tax (fee for the use of land plots) have been increased from 20 to 40 times,” noted Erlan Sagnayev.
He also explained that the special tax regime for the self-employed may be used by individuals who are not individual entrepreneurs, do not employ workers and do not carry out types of activities for which the use of this regime is permitted. And those whose income for a calendar month does not exceed 300 MCI.
The government stated that the new code provides for a large-scale simplification of tax administration: 30% less reporting, 20% less taxes, optimization of tax benefits and fees.
“Approaches to tax administration will also change. Today, if all measures of forced collection of tax arrears are applied from the threshold of 6 MCI, then in the new Tax Code the application of measures depends on the amount of debt. An important point is that all business activities will not be blocked due to insignificant amounts of debt. If it is up to 20 MCI, then only a notice of tax arrears will be sent. If the amount is from 20 to 45 MCI, then a notice will be sent, and in case of non-payment, debit transactions on bank accounts will be suspended and collection orders will be issued. If the amount of debt is more than 45 MCI, then the property will be additionally described for auction, and work will be carried out to collect the debt at the expense of the debtor's debtors," said Erlan Sagnayev.