Order of the Government of the Republic of Kazakhstan "About approval of the list of types of activity on which application of special tax regime for self-employed is authorized"

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN

of November 21, 2025 No. 994

About approval of the list of types of activity on which application of special tax regime for self-employed is authorized

According to the subitem 1) of Item 2 of article 718 of the Tax Code of the Republic of Kazakhstan the Government of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed list of types of activity on which application of special tax regime for self-employed is authorized.

2. This resolution becomes effective since January 1, 2026 and is subject to official publication.

Prime Minister of the Republic of Kazakhstan

O. Bektenov

Approved by the Order of the Government of the Republic of Kazakhstan of November 21, 2025 , No. 994

The list of types of activity on which application of special tax regime for self-employed is authorized

№ of payment order	OKED	Types of activity
1	2	3
1.	01620	The activities promoting livestock production
2.	32200	Production of musical instruments
3.	43310	Plaster works
4.	43320	Joiner's and carpenter's works
5.	43330	Covering of floors and facing of walls
6.	43340	Painting and glass works
7.	47992	Retail trade through network marketing
8.	49320	Activities of taxi
9.	53200	Other post and express activities *
10.	56210	Delivery of ready food to order
11.	68201	Lease (sublease) and management of own or rented residential real estate
12.	74200	Activities in the field of the photo
13.	74300	Activities for interpretation and translation
14.	75000	Veterinary activities
15.	77290	Lease and leasing of other objects of private consumption and household goods
16.	81211	General cleaning of apartment houses
17.	82990	The other activities for provision of support commercial services which are not included in other groups *
18.	85510	Education in the field of sport and leisure
19.	85520	Education in the field of culture
20.	85599	The other activities in the field of education which are not included in other groups
21.	90030	Art and literary creativity
22.	95110	Repair of computers and peripheral equipment
23.	95120	Repair of the communication equipment
24.	95210	Repair of electronic household appliances
25.	95220	Repair of household appliances, home and garden equipment
26.	95231	Repair of footwear
27.	95232	Repair of road and haberdashery products from genuine and imitation leather
28.	95240	Repair of furniture and home decoration
29.	95251	Repair of wrist and other hours
30.	95252	Repair of jewelry
31.	95291	Repair of knitted and knitted products
32.	95292	Repair of garments, headdresses and products of textile haberdashery
33.	95293	Repair of fur and leather products and headdresses
34.	95294	Repair of musical instruments
35.	95295	Repair of carpets and carpet products
36.	95296	Repair of bicycles
37.	95299	Repair of other objects of private consumption and the household goods which are not included in other groups
38.	96020	Provision of services by hairdressing salons and beauty shops
39.	97000	Activities of the households hiring house servants
40.	98100	Activities of households for production of goods for own consumption

Note:

53200 * except for other post activities;

82990 * it is exclusive on the services rendered through Internet platforms.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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