Kazakh MPs propose tax cuts and financing relief for small grocery stores

September 30, 2026 at 02:43 PM2 min

This digest was compiled by AI from multiple sources — links to the originals are below.

Deputies from the Respublica party have proposed reducing the tax burden and providing preferential financing for small grocery stores in Kazakhstan. They estimate that taxes and mandatory payments consume up to 40% of these stores' operating profit. The proposals include a 2% tax rate cap, a 0.5% acquiring fee limit, and a moratorium on markup fines.

Key Facts

Deputies from the Respublica party estimate that taxes and mandatory payments consume up to 40% of operating profit for small grocery stores in Kazakhstan.
Commercial loans for such entrepreneurs can cost 45-48% annually, according to the deputies.
The state has subsidized 458 trade projects worth 67.5 billion tenge, but support mainly reaches large retail chains.
The proposed measures include a 2% tax rate cap under the unified special tax regime and a 0.5% acquiring fee limit for socially significant goods.
Deputies propose a moratorium on fines for markup violations until small stores gain access to wholesale batches of socially significant food products at preferential prices.

Tax Burden

Deputies from the Respublica party state that taxes, social payments for employees, higher utility tariffs, and fiscal data system maintenance consume 30-40% of operating profit for small grocery stores. Since the beginning of 2026, a unified special tax regime has been in effect with a base rate of 4% and local rates ranging from 2% to 4%. Even with a 3% turnover tax, the tax burden coefficient for entrepreneurs is about 40%, according to the deputies. The party proposes reducing the tax rate for small food retail to 2% within the unified special tax regime. They also call for establishing a mandatory upper limit of 2% for small food retail entities under the simplified declaration across the country.

Financing and Acquiring

Small grocery stores face high borrowing costs, with commercial loans for prepayment of goods reaching 45-48% annually, according to the deputies. The Respublica party proposes granting small grocery stores access to preferential working capital financing on the condition that they purchase products from domestic manufacturers. Bank acquiring fees of 1.5-2.5% of turnover significantly reduce profits when the store's net margin is 8-12%, the deputies note. They propose capping the acquiring fee for sales of socially significant and basic food products at no more than 0.5% for small grocery stores.

Markup Fines Moratorium

Deputies propose a temporary moratorium on fines for markup violations against small stores until they gain access to wholesale batches of socially significant food products at preferential prices. The proposal includes redirecting resources to combat gray imports instead of penalizing small retailers. Earlier, deputies proposed a moratorium on inspections of small and medium-sized businesses.