Guide for companies
Self-employed in Kazakhstan: what companies working with them need to know
A brief overview of the special tax regime for the self-employed: how much they pay, what their income limit is and what documents a company needs - and how TEOS handles work with the self-employed for outsourcing companies.
Updated:
Who counts as self-employed
- An individual - a citizen of Kazakhstan or a kandas (ethnic Kazakh repatriate).
- Not registered as an individual entrepreneur and works without hired employees.
- Engaged in permitted types of activity.
- Income of no more than 300 MCI (monthly calculation index) per month (about 1.3 million tenge in 2026).
- Income records and payments are handled in the e-Salyq Business mobile app.
How much a self-employed person pays
| Payment | Rate on income |
|---|---|
| Mandatory pension contributions (OPV) | 1% |
| Mandatory employer pension contributions (OPVR) | 1% |
| Social contributions (SO) | 1% |
| Compulsory health insurance contributions (OSMS) | 1% |
| Personal income tax (IPN) | 0% |
| Total | 4% |
Payments are due by the 25th of the month following the reporting month.
What documents a company needs
- The self-employed do not issue e-invoices (ESF) - they are not considered to be engaged in entrepreneurial activity.
- A work completion act (AVR) is signed if the receiving party needs it.
- A company can include the services of the self-employed in its deductions.
How TEOS handles work with the self-employed
- 01
One-time verification
KYC and document checks - once at onboarding. A verified worker can work with all your clients without repeat checks.
- 02
Automatic documents
Framework agreements, work acts and e-document flow (EDO) are generated by the platform after every shift.
- 03
Same-day payouts
Workers get paid on the day the shift closes - no manual registries or bank exports.
- 04
Transparent fee
A negotiated percentage of payroll, deducted automatically. No subscription fees or onboarding costs.
Important
This information is based on publications by the State Revenue Committee of Kazakhstan (SRC) and Uchet.kz as of September 2026 and is not tax advice. Check current requirements on the SRC website.
Frequently asked questions
What tax does a self-employed person pay in Kazakhstan?
Personal income tax (IPN) is 0%. A self-employed person pays 4% of income in social payments: 1% each for OPV, OPVR, social contributions and OSMS.
What is the income limit for the self-employed?
No more than 300 MCI per month - about 1.3 million tenge in 2026.
Does a self-employed person need to issue an e-invoice (ESF) to a company?
No. According to the SRC's clarification, the self-employed have no obligation to issue e-invoices (ESF).
Sources
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Related reading
- Payouts to the self-employedTEOS is a platform for outsourcing companies in Kazakhstan. Workers get paid on the day the shift closes, while work completion acts (AVR) and other documents are generated automatically - no manual registries or bank exports.
- AVR and EDOThe work completion act is generated automatically after every shift - no manual paperwork. TEOS also takes care of framework agreements and electronic document flow.
- Platform for outsourcingTEOS is the operational and financial infrastructure for outsourcing companies in Kazakhstan: orders, shifts, documents and payouts to self-employed workers in a single loop.
- TEOS vs job boardsTEOS is not a job board. Job boards help you find people - TEOS helps you manage and pay them.