The article deals with changes in Kazakh society during the reign of the Russian Empire in the XIX century. Justifying the problem of forming a new class structure in Kazakh society, the author defines the socio-economic conditions of the formation of merchant guilds. The role of trade, entrepreneurship, and urban growth in the transformation of merchants into large entrepreneurs is revealed. Legal documents reflecting social and legal privileges of merchant guilds are analyzed. Attention is drawn to the role of Tatar merchants in the development of local trade and economic relations. Using statistical data, the quantitative growth of the merchant class in individual regions is analyzed.