An individual entrepreneur (IP) selling on Kaspi in 2026 most often works under the simplified declaration regime and pays individual income tax (IIT) on income at the rate set by the maslikhat (local council) of their city: from 2 to 6% with a base of 4%, 3% in Astana and Almaty, 2% in Shymkent. Income means all sales receipts minus returns, and Kaspi's fee, purchase cost and delivery are not deducted from the base. On top of that, social payments for yourself are due every month by the 25th: at least 21,675 ₸ when calculated from one minimum wage (MW). The form 910 report is filed every six months and can be sent straight from Kaspi Pay. On the simplified regime in 2026, VAT is not paid even with turnover above 10,000 MCI (monthly calculation index).
In short
- From January 1, 2026, four regimes remain: the general regime, the regime for the self-employed, the simplified declaration and the regime for farms. The patent and the retail tax have been abolished.
- Simplified regime: IIT 4%, and the maslikhat may move the rate down to 2% or up to 6%. The limit is 600,000 MCI a year, which is 2,595,000,000 ₸.
- The tax is levied on revenue, not on profit. At a 3% rate and a 12% margin, the tax takes a quarter of your profit.
- For yourself, per month: mandatory pension contributions (OPV) 8,500, employer pension contributions (OPVR) 2,975, social contributions (SO) 4,250 and compulsory health insurance contributions (VOSMS) 5,950 ₸, a total of 21,675 ₸ with an income for calculation of 1 MW. If there was no income, only VOSMS is paid.
- The regime for the self-employed does not fit selling on Kaspi: its list has 40 types of activity, and ordinary retail is not among them.
What changed in 2026
A new Tax Code has been in force since January 1, 2026, and for marketplace sellers almost everything changed except the logic of "we pay a percentage of turnover". Kaspi has put the main figures into one table (q4559, q4614, q2542). Kaspi Guide is Kaspi's official help center for partners.
| Indicator | 2025 | 2026 |
|---|---|---|
| MCI | 3,932 ₸ | 4,325 ₸ |
| MW | — | 85,000 ₸ |
| Regimes for an IP | General, simplified, retail tax, patent, fixed deduction, mobile app, farm | General, simplified declaration, self-employed, farm |
| VAT registration threshold | 20,000 MCI | 10,000 MCI (43,250,000 ₸) |
| VAT rate | 12% | 16% |
| Social tax on employees' salaries | 11% | 6% |
| OPVR | 2.5% | 3.5% |
The OPVR rate is from mybuh.kz; everything else is from Kaspi Guide. The new simplified regime merges the former simplified declaration and the retail tax (cdb.kz). Anyone who worked on a patent, the retail tax or the mobile app had to file an application to switch by March 1, 2026. Otherwise, the tax authority deregistered them or moved them to the general regime (q4540, q4560).
If you missed that deadline, or opened an IP in 2026 and chose the wrong regime, you can change it in Kaspi Pay: «Налоги → Изменение реквизитов и налогового режима ИП» ("Taxes → Change of IP details and tax regime"). An application filed after March 1 takes effect from the first day of the following month (q4738, updated Feb 26, 2026).
The simplified regime for a Kaspi seller
The rate depends on the city
The base IIT rate under the simplified declaration is 4%. The maslikhat may lower or raise it by 50%, that is, to 2% or to 6% (q5143, updated Jul 23, 2026; State Revenue Committee answers on ipaa.kz). Most cities and districts lowered the rate. Here is what was approved for 2026, according to BES.media:
| City | IIT rate under the simplified regime in 2026 |
|---|---|
| Astana | 3% |
| Almaty | 3% |
| Shymkent | 2% |
| Aktobe | 3% |
| Atyrau | 2% |
| Ust-Kamenogorsk | 2% |
The rate is tied to where your point of sale is located. If you have points in different cities with different rates, income from them is accounted for separately. Kaspi advises checking the exact rate for your district by calling 1414.
The limit and who cannot use the simplified regime
The simplified declaration can be used by an IP whose income for the calendar year is no more than 600,000 MCI, which is 2,595,000,000 ₸ in 2026 (Art. 723 of the Tax Code). The second condition is that the type of activity is not on the list where the simplified regime is prohibited. The list was approved by Government Decree No. 970 of November 14, 2025 (cdb.kz). It is worth checking your OKED (economic activity code) against it at least once.
What you pay and what you do not
An IP on the simplified regime pays IIT on income and social payments for themselves and their employees. They are not a payer of social tax or VAT, except for VAT on imports (Art. 722 of the Tax Code). In practice, this means the 10,000 MCI VAT threshold is not a concern on the simplified regime: you cannot register for VAT on a special regime in 2026, even if turnover is higher (mybuh.kz). If you import goods from abroad yourself, VAT on imports still applies.
What counts as income from Kaspi
This is where sellers make mistakes most often. Income for form 910 is all receipts to the current account from sales minus returns, plus money from counterparties for goods and services, plus revenue in cash and through other banks for each point of sale. Kaspi writes directly: do not deduct purchase cost, administrative expenses or fees (q2625, updated Jul 23, 2026).
Kaspi's fee, Kaspi Delivery, advertising in Kaspi Marketing (Kaspi's in-platform advertising): none of these expenses affect the tax under the simplified regime. The tax is calculated on the full amount of sales. How much of that amount goes to the marketplace is covered in detail in the article on the Kaspi fee for sellers.
The good news is that in Kaspi Pay, income from Kaspi is filled into the report automatically. The bad news is that only that income is. If you also have Halyk Market, cash in a showroom or transfers to a card at another bank, you add those amounts manually.
A worked calculation
A hypothetical example, not a client case. A store in Almaty sold 18,000,000 ₸ worth of goods on Kaspi in the first half of the year, of which 600,000 ₸ worth were returned. Income for form 910 is 17,400,000 ₸.
The tax depending on the rate:
- at 2%: 348,000 ₸;
- at 3%: 522,000 ₸;
- at 4%: 696,000 ₸.
Now the main point. The tax is paid on revenue, while what you keep is profit. So the tax's share of profit equals the rate divided by your margin (pre-tax profit ÷ revenue):
| Pre-tax margin | 3% tax takes of profit | 2% tax takes of profit |
|---|---|---|
| 8% | 37.5% | 25% |
| 12% | 25% | 16.7% |
| 20% | 15% | 10% |
| 30% | 10% | 6.7% |
At a 12% pre-tax margin, the store from the example would have earned 2,088,000 ₸, and 522,000 ₸ of it would have gone to tax. The practical conclusion for pricing: build the tax into your minimum price as a percentage of the price, not of the profit. How to do that in the formula is shown in the article how not to sell at a loss.
Payments for yourself: 21,675 ₸ a month
In addition to the income tax, an IP pays social payments for themselves every month by the 25th (q2559, q4097). The IP declares the income for calculating them, but no more than the actual income. The minimum option is from one MW, 85,000 ₸ (mybuh.kz):
| Payment | How it is calculated | Amount per month |
|---|---|---|
| OPV, pension contributions | 10% of 85,000 ₸ | 8,500 ₸ |
| OPVR, employer pension contributions | 3.5% of 85,000 ₸ | 2,975 ₸ |
| SO, social contributions | 5% of 85,000 ₸ | 4,250 ₸ |
| VOSMS, health insurance | 5% of 1.4 MW | 5,950 ₸ |
| Total | 21,675 ₸ |
Over a year, that is 260,100 ₸. For a store with a turnover of several million a month, the amount is small, but for someone just starting out and selling 300,000 ₸ a month, it is a noticeable 7% of revenue on top of the tax.
If monthly turnover is below one MW, OPV can be calculated from the actual amount, while OPVR and SO are still calculated from the MW. If there was no income at all in the month, only VOSMS is paid for yourself (q2543). In the first month after opening an IP, payments are carried over to the next: opened on August 19, first payment by September 25.
It is convenient to pay from Kaspi Pay, «Налоги → За себя как ИП» ("Taxes → For yourself as an IP"), in one payment or separately (q2566). A penalty is charged for every day of delay, and for a repeated violation within a year, an administrative fine.
Form 910 and deadlines
The reporting period under the simplified regime is half a year (q2637, updated Aug 27, 2026; q2836):
| Period | File form 910 | Pay IIT |
|---|---|---|
| H1 2026 | Jul 1 to Aug 15, 2026 | by Aug 25, 2026 |
| H2 2026 | Jan 1 to Feb 15, 2027 | by Feb 25, 2027 |
You can file form 910 in Kaspi Pay: «Налоги → Все → Сдача налоговых отчётов» ("Taxes → All → Filing tax reports"). You check your points of sale, enter income for each (Kaspi income is pulled in automatically) and the amounts you paid for yourself, then send it to the State Revenue Committee signed with a Kaspi digital signature. Only the owner can sign (q2628). From 2026, form 910 must include the addresses of points of sale and the income for each of them (q5145).
The report is filed even with zero income. If you do not send it within 30 business days after the deadline, the tax authority may restrict your accounts; a repeated violation in the second half of the year means a fine (q2633). For a seller whose entire revenue goes through Kaspi Pay, an account restriction is a serious problem, so better not put the August 15 deadline to the test.
Adjustment for salaries
For large IPs with employees there is an adjustment: if income exceeds 24,000 MCI, that is, 103,800,000 ₸, IIT can be reduced by the amount of salaries paid to employees until the end of the half-year (q5144). Kaspi's example: income of 105,000,000 ₸ as of April 1, salaries for April–June of 500,000 ₸; the adjustment is made for those 500,000 ₸.
Note the typo. Another Guide answer says "29,000 MCI or 103,800,000 tenge" and "income in one month" (q5145). But 103,800,000 ÷ 4,325 = 24,000, and the instructions for form 910 and for payment also say 24,000 MCI (q2628, q2832). Go by 24,000 MCI.
Simplified or general regime: when each is more profitable
Under the general regime, an IP pays IIT of 10% on taxable income up to 230,000 MCI a year (994,750,000 ₸) and 15% on the excess (Art. 363 of the Tax Code). Taxable income here is income minus documented expenses, roughly speaking, profit. But the general regime adds VAT when turnover exceeds 10,000 MCI a year, and social tax (q4097).
Leaving VAT and social tax aside for now, the break-even point is simple: the simplified regime is more profitable as long as your margin is below the simplified rate divided by 10%. At 3% that is 30%, at 2% it is 20%, at 4% it is 40%.
A hypothetical example: annual turnover of 6,000,000 ₸, Almaty, 3% rate. Under the simplified regime, the tax is 180,000 ₸ at any margin. Under the general regime:
| Margin | Profit | IIT 10% under the general regime | Tax under the 3% simplified regime |
|---|---|---|---|
| 15% | 900,000 ₸ | 90,000 ₸ | 180,000 ₸ |
| 25% | 1,500,000 ₸ | 150,000 ₸ | 180,000 ₸ |
| 35% | 2,100,000 ₸ | 210,000 ₸ | 180,000 ₸ |
With a small turnover and a low margin, the general regime looks more profitable. But that is before accounting: under the general regime, every purchase and fee has to be backed by documents, and form 220 is filed with the State Revenue Committee once a year (q2637). That is an accountant's work, and its cost should be put next to the tax savings before changing regimes. And as soon as turnover passes 43,250,000 ₸ a year, 16% VAT is added, and then trading with a 15–25% margin under the general regime becomes noticeably more expensive than the simplified regime.
There is one nuance for those who sell to companies on Kaspi. From 2026, an LLP on the general regime cannot deduct, for corporate income tax purposes, the cost of purchases from suppliers on the simplified declaration (State Revenue Committee answers, ipaa.kz). If many of your buyers are legal entities, keep in mind that some of them may move to sellers on the general regime.
What if turnover exceeds the VAT threshold on the general regime
This concerns those on the general regime. You must register for VAT within 10 business days after the end of the month in which turnover exceeded the threshold. The fine for delay is 50 MCI, which is 216,250 ₸ in 2026. If you continue to accept payment without registering, the fine will be 15% of turnover from the moment the threshold was exceeded (q3238). This answer was last updated in 2024, before the new code, so check the size of the sanctions with your accountant.
Why the regime for the self-employed does not suit a Kaspi seller
The regime for the self-employed has attractive terms: 4% of income in social payments only, without registering an IP (q4563). But it has three restrictions (q4564, q4566). Income no higher than 300 MCI a month, which is 1,297,500 ₸. You can work only without hired employees. And only in one of 40 types of activity: taxi, couriers, repairs, tutoring, beauty, renting out items. The only trade on the list is retail through network marketing. For a store on Kaspi, the simplified regime or the general regime remain.
Common mistakes
- Thinking of the tax as a tax on profit. A seller thinks 3% is a trifle and forgets that at a 10% margin it is almost a third of earnings.
- Deducting Kaspi's fee from income. The fee, delivery and advertising are not deducted from the simplified regime base. Kaspi says so directly.
- Forgotten income outside Kaspi. Kaspi Pay fills in only receipts from Kaspi. You add Halyk Market, cash and transfers to other banks yourself.
- Someone else's rate. The 4% rate in the code is the base. In Shymkent and Atyrau it is 2%, in Almaty 3%. Paid 4% instead of 3%, and you overpaid a third of the tax.
- A missed form 910 with zero income. The report is required even when there were no sales. After 30 business days, the tax authority may restrict your account.
- A minimum price without tax. If the tax is not built into your minimum price, on the most competitive items you pay it out of your margin.
- Relying on a typo. 29,000 MCI in one of the Guide's answers is a mistake; the correct adjustment threshold is 24,000 MCI.
Checklist
- Your regime is confirmed: simplified declaration or general regime, not the abolished patent.
- The rate for your city or district is known and, if in doubt, checked by calling 1414.
- Your OKED is checked against the list of activities for which the simplified regime is prohibited.
- Social payments for yourself go out by the 25th of every month.
- At the end of the half-year, Kaspi income is reconciled and all other income is added: Halyk Market, cash, other banks.
- Form 910 is filed by August 15 and February 15, and IIT is paid by the 25th.
- The tax is built into your minimum price as a percentage of the price.
- Once a year, you estimate your margin and check whether the general regime would be more profitable, taking VAT and accounting into account.
The most expensive item on this list is number seven. The simplified regime tax is small as a rate, but it is taken from every tenge of revenue, and it is exactly on items with price competition that it quietly eats your margin.
How to automate it
The SaleScout Kaspi bot checks prices every 20 seconds, puts you at the top of the product card (one shared product page listing all sellers) and does not go below the minimum price you set; when a competitor raises their price or leaves, the bot raises yours. So if the tax is built into your minimum price, the bot will not drop the price below the point where you start paying the tax out of your own pocket. Kaspi Marketing AI is currently free together with the bot; you can try the bot free for 7 days, no card required.
FAQ
What taxes does an IP pay on Kaspi in 2026?
On the simplified declaration: IIT on income at your city's rate (from 2 to 6%, base 4%) every six months, and social payments for yourself every month by the 25th. The minimum for yourself is 21,675 ₸ a month when calculated from 1 MW. The simplified regime does not pay VAT or social tax, except VAT on imports.
What is the simplified regime tax rate in Almaty and Astana in 2026?
3% in both cities, and 2% in Shymkent. The base rate under the code is 4%, and maslikhats can change it within the range of 2 to 6%. You can check the exact rate for your district by calling 1414.
Is Kaspi's fee deducted from income for tax purposes?
No. Income for form 910 is sales receipts minus returns, and purchase cost, fees and administrative expenses are not deducted from it. The tax is calculated on the full revenue.
Does an IP on the simplified regime have to pay VAT with turnover above 10,000 MCI?
No. Payers under the simplified declaration are not VAT payers, except VAT on imports, and you cannot register for VAT on a special regime in 2026. The threshold of 10,000 MCI, or 43,250,000 ₸, applies to the general regime.
When should form 910 be filed and the tax paid in 2026?
For the first half of the year, form 910 is filed from July 1 to August 15, and the tax is paid by August 25. For the second half, from January 1 to February 15, 2027, and the tax by February 25. The report can be sent in Kaspi Pay via «Налоги → Сдача налоговых отчётов» ("Taxes → Filing tax reports").
How much do I pay for myself if there were no sales in a month?
Only VOSMS, 5,950 ₸ a month, plus payments for employees if you have any. Form 910 for the half-year still has to be filed, even if income is zero.
Can I sell on Kaspi as a self-employed person?
No, if we are talking about ordinary trade. The regime for the self-employed is available only for 40 types of activity, such as taxi, repairs or tutoring, with income of up to 300 MCI a month and no employees. A store on Kaspi needs an IP on the simplified regime or the general regime.
Sources
All links checked Oct 17, 2026. The sources are in Russian; original titles are given with English translations.
- Kaspi Guide for partners. «Что изменилось в Налоговом кодексе РК в 2026 году?» (What changed in the Tax Code in 2026?) — https://guide.kaspi.kz/partner/ru/tax/code/q4559 (updated Dec 31, 2025); «Какие налоговые режимы есть в Казахстане?» (What tax regimes exist in Kazakhstan?) — https://guide.kaspi.kz/partner/ru/tax/change/q4614 (updated Jan 9, 2026); «Размер МЗП и МРП в 2026 году» (Minimum wage and MCI in 2026) — https://guide.kaspi.kz/partner/ru/tax/conditions/general-issues/q2542 (updated Jan 1, 2026)
- Kaspi Guide. «Кому нужно перейти на другой режим в 2026 году?» (Who needs to switch to another regime in 2026?) — https://guide.kaspi.kz/partner/ru/tax/conditions/general-issues/q4540 (updated Jan 1, 2026); «Как перейти на другой налоговый режим?» (How do I switch to another tax regime?) — https://guide.kaspi.kz/partner/ru/tax/code/q4560 (updated Jan 9, 2026); «Как изменить налоговый режим ИП в Kaspi Pay?» (How do I change an IP's tax regime in Kaspi Pay?) — https://guide.kaspi.kz/partner/ru/tax/change/q4738 (updated Feb 26, 2026)
- Kaspi Guide. «Какая ставка налога ИП на упрощёнке в 2026 году?» (What is the tax rate for an IP on the simplified regime in 2026?) — https://guide.kaspi.kz/partner/ru/tax/report/general/q5143 (updated Jul 23, 2026); «Как посчитать доход за полугодие?» (How do I calculate income for the half-year?) — https://guide.kaspi.kz/partner/ru/tax/report/910/q2625 (updated Jul 23, 2026)
- Kaspi Guide. «Когда сдавать налоговый отчёт?» (When should the tax report be filed?) — https://guide.kaspi.kz/partner/ru/tax/report/general/q2637 (updated Aug 27, 2026); «Как сдать 910.00 в Kaspi Pay?» (How do I file 910.00 in Kaspi Pay?) — https://guide.kaspi.kz/partner/ru/tax/report/910/q2628 (updated Aug 27, 2026); «Что будет, если не сдать отчёт вовремя?» (What happens if the report is not filed on time?) — https://guide.kaspi.kz/partner/ru/tax/report/general/q2633 (updated Apr 23, 2026); «Налоги платить до или после отчёта?» (Pay taxes before or after the report?) — https://guide.kaspi.kz/partner/ru/tax/payment/q2836 (updated Jan 1, 2026)
- Kaspi Guide. «Что поменялось в 910?» (What changed in form 910?) — https://guide.kaspi.kz/partner/ru/tax/report/general/q5145 (updated Jul 23, 2026); «Что такое корректировка налога?» (What is a tax adjustment?) — https://guide.kaspi.kz/partner/ru/tax/report/general/q5144 (updated Jul 23, 2026); «Как на упрощёнке платить налоги с доходов?» (How are income taxes paid on the simplified regime?) — https://guide.kaspi.kz/partner/ru/tax/payment/q2832 (updated Jul 29, 2026)
- Kaspi Guide. «До какого числа платить налоги за себя и работников?» (By what date are taxes for yourself and employees paid?) — https://guide.kaspi.kz/partner/ru/tax/payment/q2559 (updated Nov 14, 2022); «Я недавно открыл ИП. Нужно платить налоги?» (I recently opened an IP. Do I need to pay taxes?) — https://guide.kaspi.kz/partner/ru/tax/conditions/general-issues/q4097 (updated Aug 4, 2025); «В прошлом месяце не было дохода» (There was no income last month) — https://guide.kaspi.kz/partner/ru/tax/conditions/general-issues/q2543 (updated Aug 4, 2025); «Как ИП уплатить налоги за себя в Kaspi Pay?» (How does an IP pay taxes for themselves in Kaspi Pay?) — https://guide.kaspi.kz/partner/ru/tax/payment/q2566 (updated Jan 9, 2026)
- Kaspi Guide. «Порог постановки на учёт по НДС» (VAT registration threshold) — https://guide.kaspi.kz/partner/ru/tax/code/q4565 (updated Dec 31, 2025); «Оборот превысил порог НДС. Что делать?» (Turnover exceeded the VAT threshold. What should I do?) — https://guide.kaspi.kz/partner/ru/tax/conditions/general-issues/q3238 (updated Mar 26, 2024)
- Kaspi Guide. «Что такое режим для самозанятых?» (What is the regime for the self-employed?) — https://guide.kaspi.kz/partner/ru/tax/code/q4563; «Кто может использовать режим для самозанятых?» (Who can use the regime for the self-employed?) — https://guide.kaspi.kz/partner/ru/tax/code/q4564 (updated Jan 1, 2026); «С какими видами деятельности можно работать самозанятым?» (Which activities can a self-employed person work in?) — https://guide.kaspi.kz/partner/ru/tax/code/q4566 (updated Jan 6, 2026)
- Tax Code of the Republic of Kazakhstan 2026, Art. 723 «Условия применения СНР на основе упрощённой декларации» (Conditions for applying the special tax regime based on the simplified declaration) — https://buhgpt.kz/nk-rk-2026/statya-723; Art. 363 «Ставки ИПН» (IIT rates) — https://buhgpt.kz/nk-rk-2026/statya-363
- cdb.kz. «ИП на упрощёнке: что важно знать в 2026 году» (IP on the simplified regime: what is important to know in 2026) (Mar 19, 2026) — https://cdb.kz/sistema/biblioteka-bukhgaltera/articles/ip-na-uproshchenke-chto-vazhno-znat/
- mybuh.kz. «Налоги и платежи ИП на упрощёнке» (Taxes and payments of an IP on the simplified regime) (published Mar 17, 2026) — https://mybuh.kz/useful/nalogi-i-platezhi-ip-na-uproshchenke-v-2025-g.html
- BES.media. «В регионах Казахстана снизили налог по упрощёнке на 2026 год» (Regions of Kazakhstan lowered the simplified regime tax for 2026) (Dec 1, 2025) — https://bes.media/news/v-regionah-kazahstana-snizili-nalog-po-uproshyonke-na-2026-god/
- ipaa.kz. «Ответы КГД на вопросы по СНР в новом Налоговом кодексе с 2026 года» (State Revenue Committee answers to questions on special tax regimes in the new Tax Code from 2026) — https://ipaa.kz/faq/otvety-kgd-na-voprosy-po-snr-v-novom-nalogovom-kodekse-s-2026-goda
Bota, analyst
This article is for information only and does not replace calculations by your accountant. SaleScout is our company's product. Kaspi and Kaspi.kz are trademarks of Kaspi.kz JSC; SaleScout is not affiliated with Kaspi.
