Налог на имущество в Казахстане в 2024 году: что нужно знать физическим лицам, ИП и ТОО

Минимальные расчётные показатели используют при начислении соцвыплат, определении суммы налогов и иных платежей, размера штрафов. В первую очередь специалисты оперируют такими показателями, как МРП и МЗП.

Чтобы защитить работника в случае нетрудоспособности и иных рисков (потеря кормильца, беременность и роды, декрет), плательщик, то есть организация, должен регулярно делать социальные отчисления. Именно из этих денег работник получает социальные выплаты.

Ежегодно в Казахстане физлица, которые имеют автомобиль, выплачивают налог на транспорт и 2024 год не стал исключением. Однако такая же обязанность возлагается и на юридических лиц.

Чтобы вести бизнес легально, потребуется открытие ИП в Казахстане. Однако законность – не единственное преимущество. Во-первых, у вас будет идти официальный рабочий стаж. Во-вторых, бизнесмены делают пенсионные отчисления. В-третьих, для индивидуальных предпринимателей в РК созданы все условия для развития бизнеса, его масштабирования.

How to Open an IE in Kazakhstan in 2024: Online and Offline

You can open an IE in Kazakhstan in two ways: online or offline by personally visiting the Public Service Center (PSC). The first method is attractive due to its simplicity and efficiency: you can become an individual entrepreneur in just a few minutes without having to spend your time for travelling to the PSC. The second method will not save time but will allow you to ask the PSC staff all your questions and get comprehensive information. Let's consider both options in more detail.

How to Open an IE Online

Online IE registration is possible in three ways:

1. Through Egov.kz: This is the electronic government portal.
2. Via the E-Salyq Business app: This app is developed by the State Revenue Committee.
3. Through certain banks: For example, on the website of Bank CenterCredit at bcc.kz.

Let's look at a specific example of how to open an IE through the Egov portal:

1. Go to the Egov.kz website.
2. Click on the Business section.
3. Select the Business Registration and Development section.
4. Go to the Business Registration and Liquidation tab. You will see a list of services; to view all items, click the Show All button.
5. Select the Notification of Commencement of Activities as an Individual Entrepreneur section.
6. Click on the Order Service Online button. You can't miss it: it's big and bright orange. Log in to the system or register.
7. You will be redirected to the electronic licensing portal - Elicense.kz.
8. Click on the Notification of Commencement of Activities as an Individual Entrepreneur.
9. Fill out the proposed form.
10. Sign it with an Electronic Digital Signature (EDS).

Please note that the EDS must be obtained in advance. This can also be done remotely on the Egov.kz website.

How Much Does It Cost to Open an IE Online in Kazakhstan?

The registration procedure is free.

How to Register Through a Bank

This process is just as simple as using the Egov.kz platform. Bank CenterCredit has launched its own service: you can register through the app or on a special web resource. The service will require identity verification: identification can be done through the Egov.kz portal or via video. The user then fills out information about their business (nature of business, address, tax regime). Done! The entire procedure takes no more than 5 minutes.

One significant advantage of registering through a bank is that you can immediately open an account, issue a corporate card, connect internet banking for business, and even gain access to online accounting services.

How to Register an IE at PSC

To register a business in the classic “paper” format, you need to visit the local Public Service Center or the tax authority at the location of your primary business activity or your residence registration. For example, if you are opening a store, you need to approach to the tax office at your store's location. As with online registration, the documents will be ready within a day.

Please note that in some cases, a lease certificate for the premises where the IE will operate may be required.

To start an IE in Kazakhstan, you need to receive an electronic registration notification. Today, business owners no longer need to obtain an IE registration certificate – it is enough to fill out a special form and download the registration notification from the Personal Area on the Elicense.kz electronic licensing portal. The document specifies the address and name of the enterprise, the type of activity according to the Common Classifier of Economic Activity (OKED), and the chosen tax regime.

What You Need to Know Before Starting a Business (IE) in Kazakhstan

Let's answer the most common questions that future entrepreneurs have. 

Is It Possible To Run a Business Without Registering As an IE?

Yes, it is possible to engage in entrepreneurial activities without IE status. However, there is a reservation: in this case, entrepreneurs shall not use hired labor, and the annual profit of the enterprise from the sale of goods, works, and services to individuals shall not exceed 12 minimum wages.

Can an IE Registration Be Denied?

The IE registration process in Kazakhstan seems to be very simple and straightforward. However, there are some hidden pitfalls. In certain cases, the authorized body may refuse to open a business. You will be denied if:

• You are already an individual entrepreneur. Opening two IEs by one person is prohibited in Kazakhstan.
• Your company went bankrupt over the last 12 months.
• A court has prohibited you to engage in entrepreneurial activities.
• You submitted registration papers not at the place of residence (i.e., you have selected the wrong tax authority at the registration stage).
• Your document package is incomplete.
• You filled out the application form incorrectly.
• You have chosen a type of activity that is prohibited for IEs. In Kazakhstan, this includes passenger and cargo air transportation, drug manufacturing, activities related to weapons, and a number of others.

At What Age Can an IE Be Opened in Kazakhstan?

Individuals who have reached the age of majority can open an IE. However, in some cases, it is possible not to wait until the age of 18 and become a full-fledged entrepreneur even at the age of 14. To do this, you need to prepare. So, you will need to attach the consent of legal representatives to the list of documents required for business registration. If there is no consent, you need to provide other documents. This may be a copy of the marriage certificate (if the minor is married) or a court decision declaring that the minor is fully capable (this process is called emancipation). However, emancipation is possible only for individuals who have reached the age of 16.

What Tax Regime to Choose?

Individual entrepreneurs may choose one of four regimes:

1. Special Patent-Based Tax Regime

Suitable for IEs who work independently only, i.e. without hiring employees. It provides the most favorable conditions. The tax rate is the same for all entrepreneurs and is 1% of income.

However, there is a condition: the maximum annual income should not exceed 3,528 MCIs (Monthly Calculation Index). In 2024, 1 MCI equals KZT 3,692.

2. Special Tax Regime Based on a Simplified Declaration

This regime allows a maximum of 30 employees (including the business owner). But it also comes with more obligations.

What taxes does an IE pay under the simplified regime in Kazakhstan in 2024? 3% of income, with 1.5% being income tax and another 1.5% being social tax. Additionally, the individual entrepreneur pays for themselves: 10% for pensions, 3.5% for social security, and 5% of 1.4 Minimum Wage for health insurance.

The simplified regime is suitable for IEs whose maximum income for six months does not exceed 24,038 MCIs. There is also an additional condition: when using the TIS (three-component integrated system), the income threshold increases.

If an IE's income exceeds 20,000 MCIs during the calendar year (20,000 * 3,692 = 73,840,000), the entrepreneur must obtain a VAT certificate (VAT is 12%).

3. Special Tax Regime Using a Fixed Deduction

This taxation system is suitable for companies where, besides the entrepreneur, 49 other people are employed. The tax rate in this case is 10% of income.

But the regime is relevant only when the maximum income for six months does not exceed 144,184 MCIs.

What if your business does not meet the conditions of any of the three systems? In this case, the fourth option - the generally established regime - is optimal. It provides a 10% tax rate on income, while there are no any income limits. Please note that in this situation, tax reports are submitted to the tax authority quarterly and according to the results of the year. The generally established regime is suitable for businesses with large turnovers. Moreover, this system is mandatory for alcohol and tobacco producers, professionals providing financial and accounting services, companies selling petroleum products, or working with natural resources.

What Taxes Are Paid for Hired Workers?

In all tax regimes, except for the patent-based regime, it is possible to employ workers. Therefore, their income must be subject to the following taxes and payments to be withheld and paid monthly:

• 10% – individual income tax (IIT).
• 10% – pension contributions.
• 2% – health insurance contributions (Compulsory Social Health Insurance Contributions).

Additionally, the following is paid at the expense of the IE:

• 3.5% – social contributions.
• 3% – compulsory health insurance (Compulsory Social Health Insurance).

Individual entrepreneurs on this regime are exempt from the social tax for employees.

What happens if tax reports are not submitted on time and taxes and other payments are delayed?

In this case, the entrepreneur will receive a fine. If a businessman is late with payments, a penalty will be charged for each day of delay.

How to Change IE Information?

If any data submitted by the entrepreneur during registration changes, the tax authority must be notified thereof. You have 10 days to do this.

Changes are made through the Elicense.kz portal. In the Personal Area, you will see a list of available services – select the Service section (Notification Procedure subsection). Then follow this path: Notification of Commencement of Activities as an IE – Change of IE Registration Data. The next step is to click on the Order Service Online button.

Then, you should select the tax authority at the place of registration – the application for changing registration details will be automatically sent to the tax authority.

A form with all the information about your IE will open – you can edit the necessary details here. The final step is to sign the notification of change with your electronic signature. Here you can also download the new (with changes) notification and the IE certificate.

To sum up, we have learned what is needed to open an IE in Kazakhstan. The procedure is as simple and quick as possible, requiring a minimal package of documents. This is why Kazakhstan is considered one of the countries with a favorable business environment. As we can see, most procedures (obtaining an EDS, changing details) can be done online and save time. However, despite the simplicity of the process, it is essential to remember the individual entrepreneur obligations – including timely tax payments and other payments.

Для начинающих ИП бухгалтерия – непростая задача: предпринимателей пугает возможность ошибиться, сделать что-то не так, что в итоге приведёт к штрафам и проблемам. Заманчивой альтернативой может стать передача бухгалтерских задач на аутсорсинг, однако сторонний бухгалтер зачастую попросту не по карману начинающим бизнесменам.

Но бухгалтерию можно вести самостоятельно – правильно, эффективно, без рисков. Как это сделать? Один из современных вариантов – онлайн-бухгалтерия.