According to reports from the Kazinform agency, a working group has been tasked with developing the new Tax Code, slated for implementation in 2025. As part of this initiative, efforts are underway to reform special tax regimes and introduce a tax regime tailored for the self-employed.
Responding to inquiries, government authorities revealed that in line with the directive from the Head of State to foster unity and systemic reforms for national prosperity, a pilot project was launched in September 2023. This project, conducted in collaboration with the Ministry of Labor and Social Protection of the Population, aims to regulate emerging forms of employment, particularly those facilitated through online platforms.
Under the pilot project for platform employment, taxi drivers providing services through Internet platforms will benefit from streamlined registration processes and simplified tax obligations. Notably, taxi drivers will no longer rely on intermediary services from taxi companies, allowing them to redirect funds towards tax and social payments.
Key advantages for taxi drivers participating in the pilot project include integration into the social security system, simplified individual entrepreneur registration procedures (without the need to visit tax authorities), and a reduced tax rate of 1% on actual income earned. This stands in contrast to the standard practice of withholding 10% of employees’ income for tax purposes.
Moreover, participants in the pilot project will be exempted from the obligation to submit reports and calculate tax and social payments separately. Instead, social payments will be determined based on the driver’s income level.
The initiative also aims to engage prominent platform companies such as Glovo, Wolt, and InDrive in the pilot project, further expanding the scope of participation and enhancing the benefits for taxi drivers operating through online platforms.
