In 2026, the individual income tax and social payments of a self-employed person working through an online platform are withheld and remitted by the platform operator; the withheld IIT must be remitted no later than the 15th day of the month following the reporting month (Article 721 of the Tax Code of the RK). For self-employed persons who do not use an online platform, this provision does not establish the types, rates, or payment deadlines for social payments.
What obligations arise for a self-employed person
The Tax Code distinguishes between activities conducted by a self-employed person using an online platform and the application of the regime without such a platform. The special rules of Article 721 apply when a self-employed person conducts, through an online platform, an activity included in the list of permitted activities (Article 721 of the Tax Code of the RK).
An online platform is an electronic platform that facilitates interaction between the operator, the customer, and the contractor registered on the platform. A customer may be an individual or a legal entity registered on the platform and placing an order for the provision of services or performance of work (Article 721 of the Tax Code of the RK).
For a self-employed person working through such a platform, the following are withheld:
- individual income tax;
- social payments provided for by the Social Code of the RK;
- social payments provided for by the Law of the RK “On Compulsory Social Health Insurance.”
These amounts are withheld and remitted by the online platform operator, which is recognized as a tax agent. This rule applies to individuals who use the special tax regime for self-employed persons, conduct activities through an online platform, and are contractors in accordance with the Social Code of the RK (Article 721 of the Tax Code of the RK).
Therefore, it is important for an accountant to establish not only whether a person is generally regarded as self-employed, but also how the person conducts their activities. If orders are fulfilled through an online platform, the operator must be identified, the contractor’s registration on the platform must be verified, and the payments must be reconciled with the orders placed through it.
Article 721 of the Tax Code of the RK does not list individual types of social payments or establish their rates. In this respect, it expressly refers to the Social Code of the RK and the Law of the RK “On Compulsory Social Health Insurance.” Consequently, the same rate cannot be applied to all social payments on the basis of Article 721.
Which amounts should be used to calculate payments
For activities conducted through an online platform, the tax agent withholds individual income tax and social payments for the relevant individuals. However, the provided text of Article 721 of the Tax Code of the RK does not define the base or rate for each social payment: the withholding procedure must comply with the sector-specific legislation referenced by this article.
For accounting purposes, the accountant must separate payments for services or work performed through the online platform from the individual’s other receipts. The mere crediting of money to a bank account does not confirm that the amount relates to activities conducted through the platform: the connection between the payment and the order is established using the platform’s data and settlement documents.
The online platform operator withholds social payment amounts in accordance with the Social Code of the RK and the Law of the RK “On Compulsory Social Health Insurance.” The deadlines for their payment are also determined by these acts rather than by the IIT remittance deadline specified in Article 721 of the Tax Code of the RK (Article 721 of the Tax Code of the RK).
A separate deadline is established for withheld individual income tax: the operator remits it to the budget no later than the 15th day of the month following the reporting month. This deadline applies specifically to withheld IIT. It cannot automatically be applied to social payments (Article 721 of the Tax Code of the RK).
If an individual receives income both through an online platform and outside it, the special rule under which the operator acts as a tax agent covers activities conducted using the platform. In the accounting records, such receipts should be separated based on the method of receipt and supporting documents so that the operator is not made responsible for withholding from amounts that do not pass through the relevant platform.
An integration partner and an online platform operator have different roles. An integration partner is the owner of an information product that facilitates the integration of platforms with government information systems, while Article 721 identifies the online platform operator specifically as the tax agent (Article 721 of the Tax Code of the RK).
What an accountant should check in 2026
In 2026, it is first necessary to determine the grounds on which an individual applies the special tax regime for self-employed persons. A transitional procedure applies to some taxpayers in connection with the termination of the previous special tax regimes and the commencement of the new regime (Article 840 of the Tax Code of the RK).
Taxpayers who applied the patent-based regime or used a special mobile application before 1 January 2026 and did not submit a notification on the application of the simplified declaration are subject to automatic deregistration as individual entrepreneurs on 1 March 2026. The effective date of the new Tax Code is deemed to be the deregistration date (Article 840 of the Tax Code of the RK).
The commencement date for applying the special tax regime for self-employed persons depends on the procedure used to formalize the activity. When working in locations without a public telecommunications network, it is the month specified in the first payment document pursuant to paragraph 3 of Article 720 of the Tax Code of the RK. In all other cases, the commencement date is the date of the first receipt generated in the special mobile application (Article 840 of the Tax Code of the RK).
A practical review may be carried out as follows:
- Establish whether the individual applies the special tax regime for self-employed persons in 2026.
- Determine the commencement date of the regime based on the first receipt in the special mobile application or the month specified in the first payment document for locations without a public telecommunications network (Article 840 of the Tax Code of the RK).
- Check whether the activity conducted through the online platform is included in the list of permitted activities (Article 721 of the Tax Code of the RK).
- Establish who is the online platform operator and the tax agent for payments to the contractor.
- Reconcile the income with the orders, services, or work processed through the platform.
- Record withheld IIT and social payments separately.
- Verify that the withheld IIT was remitted no later than the 15th day of the month following the reporting month (Article 721 of the Tax Code of the RK).
- Retain the platform data, withholding calculations, and documents confirming payments to the contractor.
IIT and social payments should not be combined into a single calculation line. Article 721 establishes a specific remittance deadline for withheld IIT, while referring to the Social Code of the RK and compulsory social health insurance legislation for the withholding and payment of social payments.
Special attention should be given to taxpayers who applied other special tax regimes before 1 January 2026. To transition to the special tax regime based on the simplified declaration, a notification had to be submitted by 1 March 2026. Taxpayers who did not submit the notification by this deadline are deemed to apply the generally established taxation procedure, except for the exemptions expressly provided for in Article 840 (Article 840 of the Tax Code of the RK).
Thus, before performing the calculation, the accountant must confirm the regime, its commencement date, the connection between the income and the online platform, and the operator’s status as a tax agent. IIT and social payments are then accounted for separately under the rules applicable to each obligation.
Frequently Asked Questions
What is withheld from the income of a self-employed person working through an online platform? — As a tax agent, the platform operator withholds individual income tax and the social payments provided for by the Social Code of the RK and the Law of the RK “On Compulsory Social Health Insurance” (Article 721 of the Tax Code of the RK).
Who remits payments for a self-employed person on an online platform? — The online platform operator, which is recognized as a tax agent, performs the withholding and remittance. The rule applies to an individual who uses the regime for self-employed persons, works through the platform, and is a contractor in accordance with the Social Code of the RK (Article 721 of the Tax Code of the RK).
When is withheld IIT remitted? — No later than the 15th day of the month following the reporting month. This deadline is established for the online platform operator’s remittance of withheld individual income tax (Article 721 of the Tax Code of the RK).
Can the IIT remittance deadline be applied to social payments? — No. Article 721 separately establishes the deadline for IIT, while the deadlines for paying withheld social payments are determined by the Social Code of the RK and compulsory social health insurance legislation (Article 721 of the Tax Code of the RK).
From what date does the regime for self-employed persons apply in 2026? — As a general rule, from the date of the first receipt generated in the special mobile application. For activities conducted in locations without a public telecommunications network, the commencement date is the month specified in the first payment document pursuant to paragraph 3 of Article 720 of the Tax Code of the RK (Article 840 of the Tax Code of the RK).
What happened to those who used a patent or special mobile application before 2026? — If such taxpayers did not submit a notification to apply the simplified declaration, the tax authority automatically deregisters them as individual entrepreneurs on 1 March 2026; the effective date of the new Tax Code is deemed to be the deregistration date (Article 840 of the Tax Code of the RK).
Does Article 721 apply to any independent activity? — No. Its provisions apply to self-employed persons who conduct activities included in the list of permitted activities using an online platform (Article 721 of the Tax Code of the RK).
Sources
Tax Code of the RK for 2026: Article 721 on the specific aspects of applying the special tax regime by self-employed persons conducting activities using an online platform; Article 840 on transitional provisions for taxpayers applying special tax regimes.