Income you earn through Mellow needs to be declared independently. Since freelancers aren’t Mellow employees, the service doesn’t withhold or pay taxes on your behalf (per Article 321 and Article 338 of the Tax Code of the Republic of Kazakhstan).
To properly report your Mellow income in Kazakhstan, you’ll need to:
be a tax resident;
have a tax ID number;
Tax residence
Kazakhstan residents pay taxes on all their income, regardless of where it comes from. Non-residents only pay taxes on income sourced in Kazakhstan.
You’re considered a tax resident of Kazakhstan if you meet at least one of these conditions (Article 217 of the Tax Code):
you spend 183 days or more in Kazakhstan during any consecutive 12-month period ending in the current tax year;
your center of vital interests is in Kazakhstan – which means all of the following apply at the same time:
you’re a Kazakhstani citizen or hold a residence permit;
your spouse or close relatives live in Kazakhstan;
you (or your close relatives) own or legally occupy residential property in Kazakhstan.
In practice, citizens of Kazakhstan almost always treated as residents. Even if you live abroad for a long time, getting non-resident status is very difficult – you must prove tax residency in another country and show you lack significant ties to Kazakhstan (family, housing, property, and so on).
Kazakhstan has double taxation avoidance agreements with a number of countries (full list). When these treaties exist, they can override domestic tax residency rules and other provisions under Kazakhstani law.
Taxpayer ID number
The Individual Identification Number (IIN, жеке сәйкестендіру нөмірі) is a unique 12-digit number that’s assigned to you permanently. It is required for all interactions with government systems, including tax authorities.
Kazakhstani citizens get their IIN automatically when they receive their first official document – either a birth certificate or passport. If you’re a foreigner, you’ll need to apply at a PSC (Public Service Center – part of the State Corporation “Government for Citizens”). Here’s the application guide.
What you’ll need (full document list):
an application form (filled out on-site at the PSC or at a Kazakhstani embassy)
a notarized copy of your passport – plus a notarized translation if your passport isn’t in Cyrillic script
Freelancer Statuses and Taxes
The taxes and contributions you pay depend on which status you choose. In Kazakhstan, there are three main tax statuses you can use when receiving income through Mellow:
individual (жеке тұлға)
self-employed (өзін-өзі жұмыспен қамтыған);
individual entrepreneur (жеке кәсіпкер)
IMPORTANT! Kazakhstan-based freelancers can’t pick their tax status directly within Mellow – that feature isn’t available.
Let’s look at each status in detail.
Individual
Individual (жеке тұлға) is the default tax status everyone has automatically – no special registration required. It applies to both employees and freelancers.
Under this status, you pay:
Individual Income Tax (IIT) at a rate of 10%. Starting January 1, 2026, income exceeding 8,500 times the Monthly Calculation Index (MCI) gets taxed at 15% on the excess.
When calculating your taxable income, you can claim tax deductions under Article 342 of the Tax Code.
Filing. Submit an annual income and property declaration using form 270.00 (filing instructions) by September 15 of the year after the reporting year. You can file online, in person, or by mail to your registered tax authority. Report your Mellow income in Section A: "Income subject to taxation by the individual independently” (Доходы, подлежащие налогообложению физическим лицом самостоятельно).
Payment. Pay your IIT online within 10 calendar days after the declaration deadline.
Useful resources: IIT calculation calculator; penalty calculator
Self-employed
Self-employed (өзін-өзі жұмыспен қамтыған) is a status for people who earn income from selling goods or providing services without registering as an individual entrepreneur. This status uses a special tax regime (STR) for self-employed individuals.
The STR takes effect in the month when you first issue a receipt through the special mobile application (or the period shown in payment documents if you’re operating somewhere without telecommunications access).
Restrictions:
only certain types of activities are permitted;
you cannot hire employees
your monthly income cannot exceed 300 MCI (Article 715 of the Tax Code)
What you pay:
Unified Social Payment at 4% of income, distributed as follows:
1% – social contributions;
1% – mandatory pension contributions;
1% – mandatory employer pension contributions;
1% – mandatory social health insurance contributions.
Payment. Due monthly by the 25th of the month following the reporting one through the e-Salyq Business app or online banking.
Filing. No filing required – everything is generated automatically based on receipts issued through the e-Salyq Business app.
IMPORTANT! The tax regime for self-employed individuals takes effect on January 1, 2026. It will replace the STR using the special mobile application for individual entrepreneurs.
Individual entrepreneur
Individual entrepreneur (жеке кәсіпкер) is a status that allows you to conduct entrepreneurial activities independently, with personal liability for all obligations using your own property.
You must register as an individual entrepreneur if at least one of these conditions applies:
you hire employees on a permanent basis;
your annual income from entrepreneurial activities exceeds 360 times the MCI.
IMPORTANT! If in 2025 you earn only foreign-sourced income (which applies to Mellow income), you’re required to register as an individual entrepreneur only when hiring permanent employees (per subparagraph 3, paragraph 3, Article 35 of the Entrepreneurial Code). However, starting January 1, 2026, this exception goes away. Foreign-sourced income will count toward the 360 MCI annual threshold, and exceeding that threshold will make registration mandatory.
How to register:
Registration takes 1 business day (see the process here) and can only be done online (per paragraph 5, Article 36 of the Entrepreneurial Code).
Where to register:
On the e-license portal (details here)
Through the mobile app of second-tier banks
In the e-Salyq Business app (App Store | Google Play)
Who can register:
Besides Kazakhstani citizens – kandasy (ethnic Kazakhs without RK citizenship) and citizens of Tajikistan and EAEU countries (Russia, Belarus, Kyrgyzstan, Armenia) who hold residence permits in Kazakhstan.
Tax regimes for individual entrepreneurs
As an individual entrepreneur in Kazakhstan, you can use:
Here’s what you need to know about each regime.
General tax regime (GTR)
This is the default tax regime for individual entrepreneurs, with no restrictions on what types of business activities you can pursue.
What you pay:
Individual Income Tax (IIT) at 10% of your net profit (income minus expenses) annually. Starting January 1, 2026, taxable income above 230,000 MCI gets taxed at 15% on the excess.
Filing. Submit an annual declaration using form 220.00 by March 31 of the year after the reporting year.
Payment. Due by April 10 of the year after the reporting year.
Value Added Tax (VAT). You must register as a VAT payer if your annual turnover exceeds 20,000 MCI (dropping to 10,000 MCI from 2026). Submit the registration application within ten business days after the end of the month when you crossed the threshold.
Rate. 12% (increasing to 16% from 2026)
Filing. Submit your VAT declaration (form 300.00, filing instructions) quarterly by the 15th of the month after the reporting period (Articles 504 and 505 of the Tax Code).
Payment. Due by the 25th of the month after the reporting period.
Record keeping. As a VAT payer, you must issue electronic invoices to customers through the ESF IS portal (Electronic Invoice Information System) – no earlier than the transaction date and no later than fifteen calendar days after.
IMPORTANT! When calculating turnover for VAT registration, only count revenue from VAT-taxable operations (paragraph 1, Article 449 of the Tax Code).
Mandatory social payments: As an individual entrepreneur, you must make these contributions:
Mandatory Pension Contributions (MPC) at 10% of your declared income (capped at 10% of 50 times the MMS). These go to the Unified Accumulative Pension Fund (UAPF).
Mandatory Employer Pension Contributions (MEPC) at 2.5% (rising to 3.5% from 2026) of your declared income (with the same cap as MPC – 10% of 50 times the MMS). MPC and MEPC are calculated from the same declared income amount (more details). These also go to the UAPF.
Social Contributions (SC) at 5% of your income minus MPC (with a floor of 5% of 1 MMS and a ceiling of 5% of 7 MMS). These go to the State Social Insurance Fund (SSIF).
Mandatory Social Health Insurance Contributions (MSHIC) at 5% of 1.4 times the MMS for yourself, plus 3% for each employee. These go to the Social Health Insurance Fund (SHIF).
Payment. All social contributions are due monthly by the 25th of the following month. No separate filing required. For more details on contribution amounts and types, see this guide.
Social Tax is calculated as:
Filing. The reporting period is monthly. Submit your declaration using form 200.00 (filing instructions) by the 25th of the following month.
Payment. Tax must be paid by the same deadline as filing.
Special tax regimes
As an individual entrepreneur in Kazakhstan, you can opt for a special tax regime (STR). Just remember to notify the tax authority one month before making the switch – otherwise you’ll stay on the general taxation regime by default.
To make the switch, submit a notification about your chosen regime to the state revenue authority. Once that’s done, you can begin operating under the new regime on the first day of the month following your submission.
Patent regime
How to register. File form 911.00 with the tax authority where you’re registered. Patents are available for purchase in one-month, quarterly, half-year, or annual terms. The cost covers both individual income tax and mandatory social contributions (Article 686 of the Tax Code). Important: you need to pay for your patent before you start operations.
Submit your calculation either on paper or electronically. Timing depends on your situation:
if you’re newly registered as an IE: within 3 business days of receiving your registration notification;
if you’re switching from another regime: before the first day of the month when you want to start using the patent;
if you’re renewing the patent: before your current patent expires.
Who can use it. This regime works for you if:
your annual income stays below 3,528 MCI;
your business activity isn’t on the prohibited list in subparagraph 3, paragraph 2, Article 683 of the Tax Code. For instance, you can’t use a patent if you provide services under agency agreements. Check Article 685 of the Tax Code for the complete list of restrictions and conditions.
IMPORTANT! If you don’t submit a tax application or new calculation within 60 calendar days after your patent expires, you’ll be automatically deregistered (paragraph 8, Article 214 of the Tax Code).
What you’ll pay. Start by estimating your income for the period you’re buying the patent for. You’ll pay 1% of that amount (which covers individual income tax) plus social contributions calculated per the Social Code of the Republic of Kazakhstan. Use this calculator to work out the exact patent cost.
Reporting requirements. None – individual entrepreneurs on the patent regime don’t file reports or keep accounting records.
IMPORTANT! This regime will be discontinued as of January 1, 2026.
Simplified regime
How to register. Submit a notification for your chosen taxation regime to the state revenue authority. You can do this on paper or online through either the Taxpayer’s Cabinet or the egov.kz portal.
Eligibility requirements:
maximum of 30 employees;
annual turnover capped at 24,038 MCI (subparagraph 2, paragraph 2, Article 683 of the Tax Code) – rising to 600,000 MCI from 2026;
your business activity isn’t on the prohibited list in subparagraph 3, paragraph 2, Article 683 of the Tax Code.
What you’ll pay:
Single tax – 3% of your income. From 2026, this increases to 4%, though local executive authorities can adjust the rate up or down by half the base rate – which means they could set anything from 2% to 6% depending on your region.
Filing requirements. You’ll file declaration form 910.00 (RU, KZ) twice yearly: by August 15 for the first half of the year, and by February 15 for the full year.
Payment deadlines. Pay by February 25 and August 25 after submitting each declaration.
Value Added Tax (VAT) works the same way as under the general taxation regime. Starting January 1, 2026, you won’t need to pay VAT anymore (even if you exceed the registration threshold), except for VAT on imports and VAT for non-residents.
Social contributions. All mandatory contributions – pension contributions, social contributions, and mandatory social health insurance contributions – follow the same rules and payment procedures as the general taxation regime, with the exception of social tax.
Regime with fixed deduction
How to register. File a notification for your chosen regime with the state revenue authority. Submit it on paper or online through the Taxpayer’s Cabinet (look for the “Tax Applications” section) or via the egov.kz portal.
Eligibility requirements:
up to 50 employees;
annual income capped at 144,228 MCI (subparagraph 2, paragraph 2, Article 683 of the Tax Code);
your activity isn’t on the prohibited list in subparagraph 3, paragraph 2, Article 683 of the Tax Code.
One thing to note: unlike the patent regime, this one does allow individual entrepreneurs who provide services under agency agreements.
What you’ll pay:
Tax – 10% of your income after a fixed deduction of up to 30%. This single tax covers both individual income tax and social tax. On top of that, you’ll pay monthly mandatory pension contributions for yourself (10% of income), plus social contributions and mandatory social health insurance contributions.
If you have employees, withholding and transferring taxes and social payments works just like it does under the general taxation regime. The key difference: when calculating individual income tax, you can deduct expenses without providing documentation – up to 30% of your income (Article 693 of the Tax Code).
Filing requirements. Submit your annual declaration using form 912.00 by March 31 of the year following the reporting period.
Payment deadline. Pay by April 10 of the year following the reporting period.
Withholding taxes and social payments. These are paid monthly at the source, with quarterly reports submitted as part of form 200.00 – no later than the 15th of the second month after each reporting quarter ends. Follow the same procedure as the general taxation regime.
IMPORTANT! This regime will be discontinued as of January 1, 2026.
Regime using a special mobile application
How to register. Submit a notification for your chosen regime to the state revenue authority where you’re registered. You can file on paper or electronically, including through the “Electronic Government” portal.
The regime takes effect on the date you actually select it within the mobile application itself.
Eligibility requirements:
you can't have employees – all services must be provided by you personally
annual income up to 3,528 MCI (subparagraph 2, paragraph 2, Article 683 of the Tax Code);
your activity must be on the approved list in subparagraph 3, paragraph 1, Article 686-2 of the Tax Code.
What you’ll pay:
Individual income tax – just 1% of your income.
How reporting works. Issue receipts through the mobile app e-Salyq Business.
You don’t need to keep accounting records or file separate declarations. When a buyer pays in cash or through cashless payment systems, issue the receipt immediately. For other cashless payment forms, generate and send the receipt within three calendar days of the payment date.
Tax calculation. The tax authority handles this by the 15th of the month following the reporting month.
Payment deadline. Pay by the 25th of the month following the reporting month (paragraphs 3 and 4, Article 686-3 of the Tax Code).
Social contributions work the same way as under the general taxation regime.
IMPORTANT! This regime will be discontinued as of January 1, 2026.
Retail tax regime
Eligibility requirements:
Average headcount up to 200 employees;
Annual income capped at 600,000 MCI;
Your activity must be on the approved list in subparagraph 3, paragraph 1, Article 696-3 of the Tax Code.
How to register. File a notification for your chosen regime with the state revenue authority. Submit on paper or online via the Taxpayer’s Cabinet (in the “Tax Applications” section) or the egov.kz portal.
What you’ll pay:
Individual income tax – charged at two different rates:
4% when your buyer is an individual, or an individual entrepreneur / legal entity that doesn’t use tax deductions;
8% when your buyer is an individual entrepreneur or a limited liability partnership (TOO – товарищество с ограниченной ответственностью) on the general taxation system that uses deductions and needs an electronic invoice.
Filing requirements. Submit declaration form 913.00 quarterly by the 15th of the second month after each reporting quarter ends. You’ll need to maintain separate accounting records.
Payment deadline. Pay by the 25th of the second month after the reporting quarter ends.
IMPORTANT! This regime will be discontinued as of January 1, 2026.
Useful resources
Mellow documents for tax purposes:
When reporting your Mellow income, use the information from your offer agreement along with data from your work completion certificates and invoices.
Have questions?
Reach us through the online chat in your Mellow account or email us at [email protected] – we’re here to help.