Because freelancers aren’t Solar Staff employees, you need to declare any income you receive through Solar Staff independently. Solar Staff doesn’t withhold or remit taxes on your behalf (per Art. 371 and Art. 397 of the Tax Code of the Republic of Kazakhstan).
To report your Solar Staff income in Kazakhstan, you’ll need to:
Be a tax resident of Kazakhstan
Have a tax identification number (IIN)
Choose a tax status
Tax residency
If you’re a tax resident of Kazakhstan, you’re taxed on your worldwide income – no matter where you earned it. Non-residents only pay tax on income sourced within Kazakhstan.
Under Art. 222 of the Tax Code of the RK, an individual qualifies as a tax resident if at least one of these applies:
You’ve spent 183 days or more in Kazakhstan within any consecutive 12-month period ending in the given tax year.
Your center of vital interests is in Kazakhstan – though this only counts if all of the following are true at the same time:
You hold Kazakh citizenship or a residence permit
Your spouse or close relatives live in Kazakhstan
You or your family own (or otherwise hold) residential property in Kazakhstan that is available and suitable for living in
Kazakhstan has double tax avoidance agreements with a number of countries (full list). When these treaties exist, they can override domestic tax residency rules and other provisions under Kazakh law.
Tax identification number
To pay taxes on your Solar Staff income in Kazakhstan, you’ll need an Individual Identification Number (IIN) – a unique 12-digit code. Kazakh citizens receive an IIN automatically when they’re issued an identity document (birth certificate or ID card). Foreign citizens can obtain an INN by visiting a NAO “Gosudarstvennaya korporatsiya ‘Pravitelstvo dlya grazhdan’” – TsON (a "Government for Citizens" public service center) or by applying online. The online option requires a digital signature (EDS).
Here’s what you’ll need to apply:
A completed application using the prescribed form (Appendix 1) – filled out at a TsON or online
An identity document
A Kazakh-registered mobile phone number
An address of stay (no supporting documents needed)
Processing takes one business day, after which you’ll receive an IIN registration certificate.
Freelancer taxes and contributions
What you’ll owe depends on the tax status you choose and the conditions that come with it. In Kazakhstan, there are three statuses under which you can report your Solar Staff income:
Individual (natural person) (жеке тұлға)
Self-employed (өзін-өзі жұмыспен қамтыған)
Individual entrepreneur (жеке кәсіпкер)
Heads up: Kazakhstan-based freelancers can’t pick their tax status directly in Solar Staff, but you can enter your tax ID in your account settings.
Here’s a closer look at each status and the taxes that come with it.
Individual
Individual / natural person (жеке тұлға) is the default status that applies to everyone – salaried employees and freelancers alike. No registration needed.
Here’s what you’ll pay under this status:
Personal income tax (PIT) follows a progressive scale: 10% on annual income up to 8,500 Monthly Calculation Index (MCI), and 15% on anything above that threshold. You can deduct certain expenses from your taxable income – see Art. 401 of the Tax Code of the RK for the full list of eligible deductions.
Reporting. The tax period for PIT is the calendar year. Under the universal declaration framework, there are two forms to be aware of:
Declaration of Assets and Liabilities, Form 250.00 (filing instructions) – only required if the grounds listed in Art. 423 of the Tax Code of the RK apply to you (for example, owning property abroad). Deadline: September 15 of the year the obligation arose.
Declaration of Income and Property, Form 270.00 (filing instructions) – filed every year by September 15 of the year following the reporting period. You can submit it online or in person (by post) to your tax authority. Solar Staff income goes in Appendix 1 of this declaration.
Payment. Tax is paid online, within 10 calendar days of the filing deadline for the Declaration of Income and Property – meaning by September 25.
Useful links: PIT calculator; Late-payment interest calculator.
Mandatory social payments. As a freelancer with individual (natural person) status, you’re exempt from these. That said, you’re welcome to make voluntary pension contributions if you’d like – here’s how.
Self-employed
The Special Tax Regime (STR) for the self-employed lets you earn income without having to register as an individual entrepreneur.
Restrictions and conditions. This regime is open only to citizens of the Republic of Kazakhstan and qandas (ethnic Kazakhs who don’t hold Kazakh citizenship). Your monthly income can’t exceed 300 MCI, only certain types of activity qualify (Art. 715 of the Tax Code of the RK), and you can’t have any hired employees.
Everything is handled through the e-Salyq Business mobile app (log in with your IIN/password or digital signature) – no bookkeeping or tax returns required. The regime takes effect from the month you generate your first receipt in the app, or from the period shown in payment documents (for areas without telecom access).
Personal income tax (PIT) – the rate is 0%, so you don’t pay any income tax.
Mandatory social payments – 4% of income. This is your actual tax burden under this regime. It breaks down into four equal parts at 1% each: obligatory pension contributions (OPC), obligatory employer pension contributions (OEPC), social contributions (SC), and obligatory social medical insurance contributions (OSMIC).
Reporting is straightforward – just generate receipts in the app. You need to issue a receipt to the client on the day of each transaction. The app automatically calculates your PIT and social payment amounts each month, no later than the 15th of the following month.
Payment is due by the 25th of the month following the reporting period (Clause 4, Art. 720 of the Tax Code of the RK).
Individual entrepreneur
An individual entrepreneur (IE) (жеке кәсіпкер) is someone who runs a business on their own, owns it outright, and is personally liable for all its obligations.
Art. 2 of the Entrepreneurial Code of the RK defines entrepreneurship as independent, initiative-driven activity aimed at generating net income – whether by using property, producing and selling goods, performing work, or providing services. It is grounded in the right of private ownership, the right of economic management, or the right of operational management of a state enterprise.
You need to register as an IE if you employ workers on a permanent basis or if your annual entrepreneurial income exceeds 360 Monthly Calculation Index (MCI).
How to register. The process takes just one business day and is done entirely online (Clause 5, Art. 36 of the Entrepreneurial Code of the RK) via any of the following:
The e-license electronic licensing portal (more details)
Mobile apps of second-tier banks of the RK
The e-Salyq Business mobile app
Who is eligible. Beyond citizens of Kazakhstan, registration is open to qandas (ethnic Kazakhs who do not hold RK citizenship), as well as citizens of Russia, Tajikistan, Kyrgyzstan, Belarus, and Armenia – as long as they have a residence permit in Kazakhstan.
IEs in Kazakhstan can choose between two tax regimes:
Here’s a closer look at each one.
General tax regime
This is the default regime for IEs, with no restrictions on business activity types.
Record-keeping. Under the general regime, you’re required to maintain accounting records, prepare financial statements, and keep all primary documents – invoices, receipts, waybills, and other financial records – for at least five years (Art. 2 of the RK Law “On Accounting and Financial Reporting”).
Here’s what you’ll owe in taxes and contributions under this regime:
Personal income tax (PIT) – 10% of your net annual profit (income minus expenses). Losses can be carried forward for up to ten years (Clause 1, Art. 339 of the Tax Code of the RK). If your annual income goes above 230,000 MCI, the excess is taxed at 15%.
Reporting: File a PIT return for entrepreneurial activity using Form 220.00 (filing instructions). Deadline: no later than March 31 of the year following the reporting year.
Payment – due within 10 calendar days after the filing deadline.
Value-added tax (VAT) – the base rate is 16%, though certain goods and services qualify for a 0% rate or full exemption. VAT registration in Kazakhstan can be either mandatory or voluntary: you must register if your annual turnover exceeds 10,000 MCI. The registration application needs to be submitted to the tax authority within ten business days from the end of the month in which you crossed the threshold.
Reporting: File a VAT return using Form 300.00 on a quarterly basis – no earlier than the 15th of the month following the reporting quarter and no later than the 15th of the second month after it (Articles 504, 505 of the Tax Code of the RK; filing instructions).
Payment – by the 25th of that same second month.
On top of that, as a VAT payer you’ll need to issue an electronic invoice to the buyer through the ESF IS portal (Electronic Invoice Information System) – no earlier than the date of the sale and no later than fifteen calendar days after it.
Keep in mind: When calculating turnover for mandatory VAT registration, only VAT-taxable transactions count (Art. 449 of the Tax Code of the RK).
Mandatory social contributions. As an IE, you pay the following for yourself:
Obligatory pension contributions (OPC) – 10% of declared income, capped at minimum monthly wage (MMW) × 50. Paid to the Unified Accumulative Pension Fund (UAPF).
Obligatory employer pension contributions (OEPC) – 3.5% of the same declared income (floor: 1 MMW; ceiling: MMW × 50). OPC and OEPC share the same calculation base (more details). Also paid to the UAPF.
Obligatory social insurance contributions (OSIC) – 5% of declared income minus OPC (floor: 1 MMW; ceiling: MMW × 7). Paid to the State Social Insurance Fund (SSIF).
Contributions to obligatory social medical insurance (COSMI) – 5% of 1.4 × MMW. Paid to the Social Health Insurance Fund (SHIF).
All contributions are due monthly – by the 25th of the month following the reporting month. They don’t require any separate reporting. For more detail on contribution amounts and types, see this resource.
Social tax is calculated at a fixed rate tied to the MCI (KZT 4,325 for 2026), as set out in Clause 3, Art. 557 of the Tax Code of the RK:
For yourself – 2 MCI per month
For each employee – 1 MCI per month
Heads up: As of 2026, social tax is no longer reduced by social contributions – you pay it in full, both for yourself and for your employees.
Reporting: File using Form 200.00 on a quarterly basis, no later than the 15th of the second month following the reporting quarter (filing instructions).
Payment – monthly, by the 25th of the month following the reporting month.
Local taxes. If you own commercial property, a land plot, or a vehicle, you’ll also need to pay the corresponding property, land, and vehicle taxes – along with any related reporting.
Special tax regime based on the simplified declaration
Under this regime, you pay PIT and mandatory social contributions. There’s no cap on the number of employees you can have.
Restrictions and conditions. Your annual income must not exceed 600,000 MCI, and your activity must not be on the list of types prohibited under this regime (Art. 715 of the Tax Code of the RK).
Here’s what you’ll pay:
Personal income tax – 4% of your income for the half-year. Local maslikhats (representative bodies) may adjust the rate by up to ±50% depending on the activity type and region (Art. 726 of the Tax Code of the RK). If your income exceeds 24,000 MCI, you can also deduct employee payroll expenses.
Reporting: File a simplified small business return using Form 910.00 (filing instructions). Deadlines – no later than the 15th of the second month after the reporting half-year:
For H1 – July 1 through August 15
For H2 – January 1 through February 15
This return also covers employee salary and contribution data.
Payment – by the 25th of the second month after the reporting half-year (for example, August 25 and February 25, respectively).
Mandatory social contributions and local taxes follow the same rules as under the general tax regime.
Social tax and VAT don’t apply under the simplified regime (except for VAT on imported goods and VAT paid on behalf of a non-resident).
Additional information
Official resources:
Solar Staff documents for tax purposes:
Report your Mellow income using your offer agreement along with payment information from your work completion certificates and invoices.
Got questions? Reach out to us via live chat in your Solar Staff dashboard or email [email protected] – we’re here to help.