The National Chamber of Entrepreneurs “Atameken” has called on local representative bodies (maslikhats) to promptly approve reduced tax rates for the new Special Tax Regime (STR) based on a simplified declaration by December 1, 2025. This measure will give businesses time to prepare for the transition starting in 2026, when the previous STRs will be abolished.
Starting January 1, 2026, Kazakhstan will phase out the STR based on retail tax and introduce the updated simplified declaration regime with a base rate of 4%. Maslikhats have the right to lower the rate by up to 50%.
As of November 13, reduced rates have been approved in several regions:
Akmola Region — 2% in all districts except Zhaksy;
Atyrau Region — 2% in Atyrau city, Makhambet and Zhylyoi districts;
East Kazakhstan Region — 2% in Oskemen;
North Kazakhstan Region — 3% in Akkayin district.
Atameken emphasized that early approval will allow entrepreneurs to plan ahead and ensure a smooth transition to the new tax conditions.
The deadline for approving the STR rates for 2026 is December 1, 2025.
Source: Atameken.kz
