Representatives of 10 other industries exempted from income tax

The presidential decree “On measures to reduce the share of informal employment and shape the balance of labor resources based on modern approaches” was adopted.

From November 1, 2022, the following 10 types of activities will be included in the list of activities (jobs, services) that self-employed persons can engage in:

• brokerage service in domestic animal (cattle, sheep, goat, horse, etc.) markets;
• brokerage service in automobile markets;
• providing real estate services (finding a house for rent, assistance in buying and selling a house);
• processing and sale of milk and milk products at home;
• rental service of household goods (tables and chairs, dishes, utensils, etc.);
• making things from gypsum and stone (making household furniture, figurines of fairy-tale heroes);
• making souvenirs and decorative items from stone and stone products;
• weaving baskets, special dishes for bread products and other items from wood products;
• growing cocoons at home, growing mulberry fruit and saplings in a private land plot, weaving and selling silk fabrics and silk carpets at home;
• pottery.

From January 1, 2023, the minimum amount of social tax for individuals who are in labor relations with private enterprises will be reduced from 50% of BCA per month to one BCA per year (except for individuals who are in labor relations with individual entrepreneurs operating in trade complexes and markets).

If from January 1, 2023, citizens engaged in the following types of activities on their personal homestead land plot pay social tax in the amount of at least 1 BCA per year, they will be included in the category of officially employed population, and this period will be added to their work experience:

• animal husbandry (cattle, sheep, goats, horses, etc.);
• greenhouse;
• poultry (quail, duck, goose, duck);
• rabbit breeding;
• beekeeping;
• fishing;
• gardening;
• lemon farming;
• floristry.

It should be noted that according to Article 369 of the Tax Code, the incomes of self-employed persons are not included in the total income and are not taxed.

So far the list of categories of self-employed persons has included 68 directions. From September 1, taxi service has also been added to this list.

Citizens can register themselves as self-employed persons through the SOLIQ application.