Starting from September 15, 2025, amendments to the legislation of the Republic of Kazakhstan concerning the mandatory registration of individual entrepreneurs will come into effect.
Legislative Basis
On July 15, 2025, the Head of State signed the Law of the Republic of Kazakhstan “On Amendments and Additions to Certain Legislative Acts of the Republic of Kazakhstan on Housing and Communal Services, Entrepreneurship, and the Activities of the Export Credit Agency” No. 207-VIII.
The law was officially published and enters into force 60 calendar days later — that is, on September 15, 2025.
The amendments affect subparagraph 2) of paragraph 2 of Article 35 of the Entrepreneurial Code of the Republic of Kazakhstan.
New Conditions for Mandatory IE Registration
Mandatory state registration as an individual entrepreneur is now required for individuals who:
- Employ hired workers on a permanent basis;
- Receive annual income from private entrepreneurial activity, calculated under Kazakhstan’s tax legislation, in an amount exceeding 360 times the Monthly Calculation Index (MCI) established by the national budget law as of January 1 of the current fiscal year.
Important: What Has Changed?
- Previously, the income threshold for mandatory IE registration was 12 times the minimum monthly wage (MMW).
- Now, the calculation is based on the MCI rather than the MMW.
- This is a fundamental change since MCI is significantly lower than MMW, which makes the registration threshold more accessible to most entrepreneurs.
What Does This Mean for Entrepreneurs and the Self-Employed?
- Freelancers, tutors, and service providers who previously worked without formal registration may now exceed this threshold relatively quickly, making IE registration unavoidable.
- Employers, even with one or two permanent employees, must register regardless of their revenue levels.
- Failure to register while meeting the conditions may result in administrative fines, back taxes, and penalties from the tax authorities.
- The new law is also intended to bring more self-employed individuals into the formal economy, ensuring better social protection and access to financial services such as business loans.
Practical Recommendations
- Regularly track your annual income to know whether you approach the new threshold.
- Consider opening an official bank account for your business activities to simplify compliance and reporting.
- Explore tax regimes available for IEs (simplified declaration, patent, or general regime) to choose the one that minimizes your tax burden.
- If you hire employees, make sure labor contracts and social contributions are properly documented.
How FCHAIN Kazakhstan Can Help
At FCHAIN Kazakhstan, we provide expert legal, accounting, and tax support to entrepreneurs navigating these new requirements. Our team can:
- Assess whether you fall under the new mandatory IE registration criteria;
- Assist with the full registration process and required documentation;
- Advise on optimal tax regimes and compliance obligations;
- Ensure your business meets all legal requirements to avoid penalties;
- Provide ongoing accounting, legal, and HR support as well as reporting services tailored to your business model.
From September 15, 2025, Kazakhstan introduces new rules for registering individual entrepreneurs. If you are running a business or planning to start one, it is important to take these new criteria into account and register in a timely manner to avoid fines and issues with the tax authorities.
For professional support, please contact us at almaty@f-chain.com or via WhatsApp at +7 771 214 1820.
Prepared by:
Moldir Mukhtar
Business Development Specialist
FChain Kazakhstan
September 16, 2025
