Kazakhstan
Ordinary individual/IP business income taxed at a flat 10% (15% above ~USD 66k from Jan 2026), but registering as an Individual Entrepreneur on the Simplified Declaration regime cuts the effective rate to ~3-4% plus social/pension/medical. Not capital gains.
Independent-activity income as ordinary individual income or, if registered, Individual Entrepreneur (IP) business income; ordinary income not capital gains, taxed worldwide.
Flat 10% IIT; from 1 Jan 2026 a mild progression - 10% up to ~KZT 33.4M (~USD 66k) and 15% on the excess.
IP/self-employed owe social tax, social contributions, mandatory pension (~10% OPV) and medical insurance beyond IIT; reduced under the simplified regime.
Individual Entrepreneur + Simplified Declaration regime: historically ~3% (1.5% IIT + 1.5% social tax), moving toward ~4% in 2026 - far below the standard 10%. Trading-payout eligibility should be confirmed.
Crypto is property (not legal tender); lawful trading meant to run through the AIFC exchange. USDC receipt is service income; foreign crypto disposal gains taxed at 10%.