{"id":24795,"date":"2026-07-26T23:41:15","date_gmt":"2026-07-26T23:41:15","guid":{"rendered":"https:\/\/www.qaztradeturkiye.com\/?page_id=24795"},"modified":"2026-08-02T13:52:53","modified_gmt":"2026-08-02T13:52:53","slug":"about-kazakhistan-business","status":"publish","type":"page","link":"https:\/\/www.qaztradeturkiye.com\/en\/about-kazakhistan-business\/","title":{"rendered":"Business in Kazakhstan"},"content":{"rendered":"
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7.1 Entrepreneurship Types<\/b><\/b><\/p>

Before starting your own business, it is important to choose the appropriate entrepreneurial activity form. This depends on the area in which you plan to work: trade, education, accounting, etc.<\/p>

7.1.1 Individual entrepreneur (IE)<\/b><\/b><\/p>

One of the simplest and most popular business forms is IE (Individual Entrepreneur). In Kazakhstan, you can register an IE quickly and without visiting government agencies. It is enough to submit a notification of the start of activity through:<\/p>

  • Electronic government portal (eGov.kz).<\/li>
  • Mobile second-tier banks application.<\/li>
  • State information system e-license.kz.<\/li><\/ul>

    Who can open an individual entrepreneur?<\/p>

    • Citizens of Kazakhstan and ethnic Kazakhs \u201cKandas\u201d.<\/li>
    • Citizens of the EAEU countries (Russia, Tajikistan, Kyrgyzstan, Belarus, Armenia) who permanently reside in the Republic of Kazakhstan.<\/li><\/ul>

      An individual entrepreneur can be personal (run by one person) or joint (managed by several people).<\/p>

      7.1.2 Limited Liability Partnership (LLP)<\/b><\/b><\/p>

      If you plan to do business with a partner and jointly invest money, knowledge and effort, an LLP (Limited Liability Partnership) is the best option.<\/p>

      The main differences between a limited liability company and an individual entrepreneur:<\/p>

      • Registration with the justice authorities is required via gov.kz using an electronic digital signature.<\/li>
      • Submission of reports to statistical authorities is mandatory.<\/li>
      • A charter is required \u2013 without it you cannot open a bank account or receive government services.<\/li><\/ul>

        LLP can engage in:<\/p>

        • Provision of services.<\/li>
        • Production and processing of goods.<\/li><\/ul>

          Some activities require a license, for example:<\/p>

          • Construction.<\/li>
          • Sale of alcoholic beverages.<\/li><\/ul>

            Authorized capital of LLP\nTo register a LLP, you need an authorized capital - this is the amount contributed by the founders. It determines their share in the company and cannot be used for current expenses (rent, raw materials, utilities, etc.). Even in a crisis, the authorized capital must remain in the LLP's account. In the event of company liquidation, this money can be used to pay off debts.<\/p>

            The choice between an individual entrepreneur and a limited liability company depends on your goals, the scale of your business and your management preferences.<\/p>

            7.2 Small businesses taxation regimes<\/b><\/b><\/p>

            When registering a business, it is important to choose the appropriate tax regime. There are two main regimes in Kazakhstan:<\/p>

            • Generally established taxation procedure.<\/li>
            • Special tax regimes (STR).<\/li><\/ul>

              7.2.1 Generally established tax regime<\/b><\/b><\/p>

              This regime is used by small businesses that calculate their income tax using the standard scheme.<\/p>

              • The tax rate is 10% of net profit (income minus expenses).<\/li>
              • Expenses that can be taken into account are the purchase of goods, rent, salaries, communications and other official expenses.<\/li>
              • Payment deadline: once a year (before March 31 of the following year).<\/li>
              • Additionally, it is mandatory to keep accounting records in the 1C program.<\/li><\/ul>

                This mode is most often chosen by enterprises with a large turnover and the ability to document expenses.<\/p>

                7.2.2 Special tax regimes (STR)<\/b><\/b><\/p>

                To support small businesses, the Tax Code provides for simplified tax regimes. They are convenient because they allow for a reduction in the tax burden and simplified reporting.<\/p>

                Main STR types:<\/b><\/p>

                \u00a0\u00a07.2.1 Patent based.<\/b><\/p>

                • 7.2.2.2 Using a special mobile application.<\/b><\/li><\/ul>

                  \u00a0\u00a07.2.2.3 A simplified declaration based.<\/b><\/p>

                  \u00a0\u00a07.2.2.4 Using a fixed deduction.<\/b><\/p>

                  Let's look at each of them in more detail:<\/p>

                  7.2.2.1 Patent based STR<\/b><\/p>

                  • Suitable only for individual entrepreneurs who work without hired employees.<\/li>
                  • Available for 32 activity types (e.g. tutoring, repair man services, photography, etc.).<\/li>
                  • The tax rate is 1% of the estimated income (tax is paid in advance).<\/li><\/ul>

                    7.2.2.2 STR using a special mobile application<\/b><\/b><\/p>

                    • Suitable for individual entrepreneurs without hired employees.<\/li>
                    • Income for the year must not exceed 3 528 Monthly Calculation Index (MCI).<\/li>
                    • Includes 33 activity types.<\/li>
                    • The tax rate is 1% of actual income.<\/li><\/ul>

                      7.2.2.3 A simplified declaration based STR<\/b><\/b><\/p>

                      • For entrepreneurs with up to 30 employees.<\/li>
                      • Income for the year must not exceed 24 038 MCI.<\/li>
                      • The tax rate is 3% of total income (excluding expenses).<\/li>
                      • Reporting is submitted every six months.<\/li>
                      • It is most often used in the fields of trade, catering and services.<\/li><\/ul>

                        7.2.2.4 STR using a fixed deduction<\/b><\/b><\/p>

                        • Allows reducing the tax base at 30% of the annual income without supporting documents.<\/li>
                        • A reduction of 200% of the payroll is also possible.<\/li>
                        • Higher limits have been established for turnover (144 184 MCI) and the number of employees (up to 50 people).<\/li>
                        • Suitable for wholesale and retail trade, construction and services.<\/li>
                        • A cash register is a must!<\/li><\/ul>

                          Regardless of the selected tax regime, when paying in cash or by card, you must use a control cash register.<\/p>

                          7.3 Cash register options:<\/b><\/b><\/p>

                          • A regular cash register is a physical device.<\/li>
                          • Mobile cash register \u2013 an application on a smartphone.<\/li><\/ul>

                            Important: The cash register must be registered before starting to work with clients!<\/p>

                            Source: https:\/\/www.gov.kz\/<\/p>\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t <\/div>\r\n <\/div>\r\n \t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

                            7.1 Giri\u015fimcilik T\u00fcrleri Kendi i\u015finizi kurmadan \u00f6nce, uygun giri\u015fimcilik faaliyeti formunu se\u00e7meniz \u00f6nemlidir. Bu se\u00e7im; ticaret, e\u011fitim, muhasebe gibi faaliyet g\u00f6stermeyi planlad\u0131\u011f\u0131n\u0131z alana ba\u011fl\u0131 olarak de\u011fi\u015fiklik g\u00f6sterir. 7.1.1 Bireysel Giri\u015fimci (\u015eah\u0131s \u015eirketi) En basit ve en pop\u00fcler i\u015f modellerinden biri Bireysel Giri\u015fimciliktir (IE). Kazakistan’da bir bireysel giri\u015fimcilik kayd\u0131n\u0131, devlet kurumlar\u0131n\u0131 ziyaret etmenize gerek kalmadan h\u0131zl\u0131ca […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-24795","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.qaztradeturkiye.com\/en\/wp-json\/wp\/v2\/pages\/24795","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.qaztradeturkiye.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.qaztradeturkiye.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.qaztradeturkiye.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.qaztradeturkiye.com\/en\/wp-json\/wp\/v2\/comments?post=24795"}],"version-history":[{"count":8,"href":"https:\/\/www.qaztradeturkiye.com\/en\/wp-json\/wp\/v2\/pages\/24795\/revisions"}],"predecessor-version":[{"id":25101,"href":"https:\/\/www.qaztradeturkiye.com\/en\/wp-json\/wp\/v2\/pages\/24795\/revisions\/25101"}],"wp:attachment":[{"href":"https:\/\/www.qaztradeturkiye.com\/en\/wp-json\/wp\/v2\/media?parent=24795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}