Astana, 30 October. The government has refused to introduce a single reduced rate of 2–3% under the special tax regime based on a simplified declaration across the country and to strip maslikhats of the right to adjust it, Deputy Prime Minister Serik Zhumangarin replied to a request from Kurultai deputies.
The current system, under which maslikhats set the rate in their own region, “fully justifies itself”, does not provoke businesses to flee between regions and lets local budgets manage revenues flexibly, the deputy prime minister said. “Given that the new Tax Code came into force on 1 January 2026 and is in the period of practical implementation, it is advisable to continue monitoring the application of the special tax regime and to analyse the effect of regional rate differentiation on SMEs,” the reply says. The issue may be reconsidered after the analysis.
What it means: Entrepreneurs on the simplified regime will keep paying the rate set by their maslikhat — there will be no single preferential national rate at least until the first results of the new Tax Code are analysed.
Who benefits: Local budgets keep revenues they manage themselves. Small businesses in regions where maslikhats cut the rate keep the relief. Businesses where the rate is higher lose out on equalisation.
Background: The special tax regime based on a simplified declaration is the most widely used regime for small business: tax is paid on revenue rather than profit. Under the new Tax Code the base rate is 4%, and maslikhats may change it within 50%, that is, from 2% to 6%.
