Kazakhstan Simplified Tax Regime (СНР Упрощенка) Calculator
Simulate semi-annual tax liabilities under the Simplified Declaration (СНР по упрощенной декларации): 3% tax on gross turnover, 1.5% income tax / 1.5% social tax allocation, Form 910 offsets, and VAT limits in KZT.
Semi-Annual Revenue Parameters
Total 3% Simplified Tax Due (Налог по декларации 910)
275,000 ₸
Income Tax (ИПН / КПН 1.5%)
180,000 ₸
Social Tax (СН 1.5% minus СО)
Form 910.00 Semi-Annual Tax Matrix
| Tax Line | Statutory Formula | Amount (KZT) |
|---|
How the Simplified Declaration Works (2025 Standards)
1. Straightforward 3% Revenue Rate
The Simplified Tax Regime does not require documenting expense deductions for tax computation. You pay exactly 3% of your gross turnover for the 6-month period.
Under Article 687 of the Tax Code, this 3% is divided equally: 1.5% as Individual or Corporate Income Tax, and 1.5% as Social Tax.
2. Social Contribution Credit Mechanism
The 1.5% Social Tax portion is credited yen-for-yen by the Social Contributions (СО) paid for employees during the same period.
If your employee social contributions equal or exceed the 1.5% Social Tax amount, the Social Tax payable drops to zero, reducing your net tax burden down to 1.5%!
Frequently Asked Questions
What is the Special Tax Regime on Simplified Declaration (СНР по упрощенной декларации)? ▼
The Simplified Tax Regime is a popular tax scheme for SMEs and individual entrepreneurs (ИП and ТОО) in Kazakhstan under Article 683 of the Tax Code. It replaces corporate/individual income tax and social tax with a single unified 3% tax levied directly on gross semi-annual revenue.
How is the 3% unified tax split under Form 910? ▼
The 3% tax on gross income is split 50/50: 1.5% is allocated as Individual Income Tax (for sole proprietors) or Corporate Income Tax (for LLC/ТОО), and 1.5% is allocated as Social Tax. The Social Tax portion can be reduced by the amount of Social Contributions (СО) paid for employees.
What are the eligibility limits for the Simplified Tax Regime in 2025? ▼
To qualify for the Simplified Declaration in 2025: (1) Maximum average headcount cannot exceed 30 employees, and (2) Maximum gross turnover for a semi-annual period (6 months) cannot exceed 24,038 MRP (~94,517,416 KZT in 2025; or up to 70,048 MRP if using electronic cash registers and POS terminals under non-cash payment rules).
When is the Simplified Declaration (Form 910.00) filed and paid? ▼
Form 910.00 is submitted semi-annually: For the 1st half-year (Jan–Jun), declaration is due by August 15, and taxes must be paid by August 25. For the 2nd half-year (Jul–Dec), declaration is due by February 15 of the following year, and taxes must be paid by February 25.
Are Simplified Regime businesses exempt from VAT (НДС)? ▼
Simplified regime businesses are exempt from charging 12% VAT as long as their total cumulative turnover in the calendar year does not exceed the mandatory VAT registration threshold of 20,000 MRP (78,640,000 KZT in 2025).
Engr. Muhammad Shahzad
Lead Systems Architect & Statutory Specialist15+ years of specialized technical architecture experience in statutory tax modeling, financial calculation engines, and cross-border regulatory compliance. All Kazakhstan tax, labor, and pension calculations are strictly mapped to statutory mandates from the Tax Code (Налоговый кодекс РК), the Social Code (Социальный кодекс РК), and the Labor Code (Трудовой кодекс РК).
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Central Asian & Kazakhstan State Revenue Committee Architect
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.