In 2026, there is no single prescribed set of “3 taxes for individual entrepreneurs”: an entrepreneur determines their obligations based on the applicable tax regime, payments to individuals, and existing taxable items, and when paying income taxable at the source of payment, performs the duties of a tax agent for individual income tax (Article 440 of the Tax Code of the Republic of Kazakhstan).
What Is Usually Meant by Three Taxes for Individual Entrepreneurs
In practice, searches for “3 taxes for individual entrepreneurs” and “individual entrepreneur tax 3” may refer to three different groups of obligations:
- tax related to business income and the selected tax regime;
- taxes and other obligations arising when paying income to employees or other individuals;
- property-related obligations if the entrepreneur has taxable real estate, land plots, or vehicles.
This is not a universal formula. One individual entrepreneur may have no employees or vehicle, while another may have several property items and make payments to individuals. Therefore, an accountant should not look for a fixed set of “three taxes” but should compile a list of obligations based on the actual circumstances of the business and the applicable tax regime.
The first step is to check the individual entrepreneur’s status and the applicable regime. Next, it is necessary to determine whether the entrepreneur pays income to individuals and acts as a tax agent when making such payments. After that, the items registered to the entrepreneur or individual are checked: real estate, land plots, and vehicles. This sequence helps avoid confusing tax on business income, individual income tax withheld at the source of payment, and the obligations of a property owner.
Individual Income Tax and the Duties of an Individual Entrepreneur as a Tax Agent
If an individual entrepreneur pays individuals income taxable at the source of payment, the entrepreneur calculates, withholds, and pays individual income tax as a tax agent. The tax is calculated when taxable income is accrued and is withheld no later than the date on which it is paid (Article 440 of the Tax Code of the Republic of Kazakhstan).
The tax agent transfers individual income tax on income paid at its place of location no later than twenty-five calendar days after the end of the month in which the income was paid (Article 440 of the Tax Code of the Republic of Kazakhstan). Therefore, the accountant must distinguish between the date on which income is accrued, the date on which it is paid, and the deadline for transferring the withheld tax.
For employee income, Article 440 of the Tax Code of the Republic of Kazakhstan provides a separate reference to the procedure for calculating individual income tax on employee income. For other income taxable at the source of payment, the tax amount is determined according to the rules for the relevant taxable income. Therefore, the mere fact of making a payment to an individual is insufficient: the type of income and the basis for its taxation must be correctly identified in the accounting records.
It is important for the accountant to reconcile the accrued income, the time of payment, the amount of tax withheld, and the deadline for transferring it. If the accounting software does not calculate individual income tax, the type of accrual, the income recipient’s details, and the tax deductions applied should be checked. An automatic calculation does not replace verification of the grounds on which the tax was reduced or not withheld.
The provisions of Article 440 of the Tax Code of the Republic of Kazakhstan concerning recognition of a structural subdivision as a tax agent apply to a decision made by a resident legal entity. They cannot be applied by analogy to an individual entrepreneur and their subdivisions. For an entrepreneur, the tax agent obligation is determined by the fact of paying income taxable at the source of payment (Article 440 of the Tax Code of the Republic of Kazakhstan).
Each withholding or accrual should not be included as a separate item in a notional list of “three taxes for individual entrepreneurs.” The entrepreneur’s own taxes and the amounts that the entrepreneur calculates and withholds as a tax agent from individuals’ income are different in nature and require separate accounting.
Property Tax and Tax on a Vehicle with a 3-Litre Engine
Searches for “3 property tax” and “3 property taxes” are ambiguous. The number 3 does not in itself determine the type of tax, the rate, or the number of mandatory payments. To check property tax, the accountant needs information about the specific item, its owner, its designated purpose, and its use.
If property is registered to an individual, the taxation procedure cannot be determined automatically solely because the owner has individual entrepreneur status. The registration details and documents for the item should be compared, its designated purpose established, and the obligation for the relevant tax period determined.
Searches for “3 vehicle tax,” “vehicle tax 3 cubic,” and “vehicle tax 3 litres” usually relate to an engine specification. However, the designation “3 cubic” is insufficiently precise: vehicle documents state engine displacement in cubic centimetres, whereas litres are often used in everyday speech. An approximate everyday designation of “3.0” cannot be used for the calculation without checking it against the registration documents.
The accountant should check:
- who is registered as the vehicle’s owner;
- the exact engine displacement according to the registration documents;
- the registration date and vehicle ownership period;
- information on deregistration of the vehicle, if applicable;
- the calculation and payment rules applicable to the relevant tax period.
Without this information, it is impossible to reliably determine the amount of vehicle tax or treat a vehicle with the notional engine designation “3 litres” as an automatic “third tax” of an individual entrepreneur.
What to Do If an Individual Entrepreneur Has Not Paid Taxes for Three Years
The phrase “an individual entrepreneur has not paid taxes for 3 years” does not by itself make it possible to determine the amount owed. The absence of payments may mean that no obligations were assessed or that obligations remain outstanding. A conclusion must be reached separately for each tax, reporting period, and the actual circumstances of the business activities.
The accountant should reconstruct the situation for each period in sequence:
- Check whether the individual entrepreneur was registered and which tax regime was applied.
- Determine whether business activities were conducted, whether the individual entrepreneur received income, and whether tax obligations arose.
- Check for employees and other individuals to whom the entrepreneur accrued or paid income.
- Compare the submitted tax returns with bank statements, source documents, and accounting records.
- Check the real estate, land plots, and vehicles registered to the entrepreneur or individual.
- Reconcile personal accounts and notifications from the state revenue authorities for each type of obligation.
When checking individual income tax at the source of payment, it should be taken into account that the tax is calculated when taxable income is accrued, withheld no later than the date on which it is paid, and transferred no later than twenty-five calendar days after the end of the month of payment (Article 440 of the Tax Code of the Republic of Kazakhstan). Therefore, analysing only bank payments without comparing them with accruals does not provide a complete picture.
If omissions in reporting or payments are identified, corrections are determined separately for each tax and period. Before filing supplementary returns or transferring funds, the accounting records must be compared with the personal accounts to avoid duplicating amounts previously recorded and to allocate payments correctly.
Frequently Asked Questions
Which three taxes exactly does an individual entrepreneur pay? — There is no single set of three taxes for every individual entrepreneur. The list is determined by the tax regime, types of income and payments, the presence of employees, and items owned by the proprietor.
Is “individual entrepreneur tax 3” the name of a tax regime? — No, this is not the name of a regime established by tax legislation. Such wording usually refers to the assumed number of payments, a three-year period of arrears, or a property specification.
Does an individual entrepreneur have to pay tax on a vehicle with a 3-litre engine? — The obligation and calculation are determined using information about the registered owner, the exact engine displacement, and the ownership period. The colloquial designation “3 litres” alone is insufficient for the calculation.
What should be checked if the employee’s individual income tax is not calculated in the accounting records? — Check the type and amount of accrued income, the payment date, the employee’s details, and the grounds for the deductions applied. Individual income tax on employee income is calculated under the special procedure referred to in Article 440 of the Tax Code of the Republic of Kazakhstan.
When does an individual entrepreneur transfer individual income tax withheld at the source of payment? — No later than twenty-five calendar days after the end of the month in which the income was paid. The transfer is made at the tax agent’s place of location (Article 440 of the Tax Code of the Republic of Kazakhstan).
Can an individual entrepreneur’s taxes for three years be settled with a single payment? — Obligations are first determined separately for each type of tax and tax period and then reconciled with the personal accounts. A single aggregate payment without such allocation does not confirm the proper fulfilment of all obligations.
Sources
- Tax Code of the Republic of Kazakhstan, Article 440 “General Provisions on Individual Income Tax Withheld at the Source of Payment, as well as the Calculation, Withholding, and Payment of This Tax.”