Tax Aspects for Taxi Companies in Kazakhstan: The New 2026 Code and How to Prepare

Hello! On January 1, 2026, Kazakhstan's new Tax Code comes into force, bringing significant changes for businesses, including small taxi companies in district centers, small towns and villages. For owners of companies with fleets of up to 40–70 drivers this is especially important: proper preparation will help avoid fines, simplify reporting and optimize costs. In this article, we look at the key changes in taxes for taxi companies in Kazakhstan in 2026, the regimes for sole proprietors (IP) and LLPs (TOO), and how Tonotel's cloud software automates accounting and reporting for regional operators.

Key changes in the 2026 Tax Code for the taxi business

The new code simplifies the system for small businesses but introduces new rules:

• Fewer special regimes — the general tax regime (OUR) will remain along with only 3 special tax regimes (SNR). The simplified declaration is retained, but with new thresholds and conditions.
• VAT — the rate rises to 16%, and the mandatory registration threshold drops to 10,000 MCI (MRP, the monthly calculation index) — about 43 million tenge in 2026.
• Individual income tax (IPN) and social payments — a progressive scale is introduced, and the basic deduction increases to 30 MCI.
• Specifics for taxi — drivers working through aggregators (Yandex Go, inDrive) will be able to switch to self-employed status. Taxi driving is included in the list of 40 occupations for which the special tax regime for the self-employed is permitted with a zero IPN rate (social payments only).

For small companies in the regions, this means: owners (IP or TOO) can stay on the simplified regime, while drivers can switch to self-employment, which will reduce the burden and simplify settlements.

Tax regimes for taxi company owners in 2026

Most regional taxi companies operate as sole proprietors on the simplified declaration (3% of income). In 2026:

• Simplified declaration — retained for IPs and TOOs with income up to a certain threshold (about 600,000 MCI in some cases). You need to file a notification by March 1, 2026; otherwise you will be automatically moved to the OUR.
• Self-employment for drivers — ideal for taxi: income up to 300 MCI per month (about 1.3 million tenge), no IPN, only social payments. Drivers do not register as sole proprietors; the platform or the taxi company helps with receipts.
• OUR — if your income exceeds the threshold: full reporting, but more deductions.

For companies with 40–70 drivers in small towns, the simplified regime remains the best option — a low rate and simple reporting.

Reporting and payments: what will change

• For IPs on the simplified regime — Form 910.00 (the simplified declaration) twice a year. Zero returns are generated automatically if the deadline is missed.
• For self-employed drivers — minimal reporting through mobile apps (Unified Accumulative Pension Fund (ENPF) receipts and social payments).
• VAT — if turnover exceeds the threshold, registration and electronic invoices (ESF) become mandatory.
• Social contributions and mandatory pension contributions (OPV) — remain, but are simplified for the self-employed.

Important: file your regime notification by March 1, 2026, so that you are not automatically moved to the OUR.

How a small taxi company should prepare

1. Check your current regime — if you are on the simplified regime, file the notification before March 2026.
2. Help drivers switch to self-employment — this will reduce your settlement workload and make your company more attractive.
3. Automate your accounting — manual bookkeeping in the regions takes time and leads to errors.

How Tonotel helps with taxes and reporting

Tonotel cloud software is built specifically for small regional taxi companies:

• Automatic calculation of taxes and payments — the software calculates income, commissions and bonuses and generates data for the simplified declaration.
• Integration for the self-employed — convenient bookkeeping for drivers without IP status, automatic receipts and social payment reports.
• Ready-made reports — data export for Form 910, VAT (if needed), and driver settlements.
• Free order exchange — increases revenue without extra costs, helping you stay within the simplified regime thresholds.
• Simplicity for the regions — works in a browser and requires neither powerful hardware nor a full-time accountant.

With Tonotel, you spend minutes on accounting instead of hours, avoid fines and focus on growing your company.

Conclusion: 2026 is a year of simplification for regional taxi

The new tax code for taxi in Kazakhstan makes life easier for small companies: self-employment for drivers and the simplified regime retained for owners. The key is to prepare in advance and choose tools that automate the routine.

Tonotel will help your company in a district or village switch to the new rules without stress. Sign up at tonotel.com — we will give you a free demo and configure the system for your fleet.