Beginning in 2026, important amendments to individual income and social taxes will take effect in Kazakhstan. Below, we highlight the most critical updates. ⬇️
🔹 IIT: a progressive scale is introduced
Now the rate depends on the income level.:
▪️ income up to 8 500 MCI — 10 %
▪️ income over 8 500 MCI — 15 % (on the excess amount.)
👉 Higher income levels are now subject to increased tax rates, marking a step toward a more equitable taxation system.
🔹 Tax deductions for individuals
Individuals may apply:
✔️ deductions for social security payments (MPC, MSHI, SD under civil-law contracts)
✔️ basic deduction — 30 MCI per months, but no more than 360 MCI per year
✔️ social deductions for certain categories:
persons with disabilities
Parents and guardians of children with disabilities
veterans of the Second World War and military operations
adoptive parents, foster parents, etc.
❗ The basic deduction is applied only to one tax agent and — at the request of the employee.
🔹 Social tax: new approaches
📍 The object of taxation is the employer's expenses on the income of employees
📍 MPC, MSHI and some income from the Tax Code are excluded from the object
📊 Social tax rates:
▪️ 6 % — the total rate (without reference to social contributions)
▪️ 1,8 % — for agricultural production and processing of own products
👤 IE and persons engaged in private practice:
for themselves — 2 MCI
for each employee — 1 MCI
🌾 Peasant farms:
for itself — 0,6 MCI
for each employee — 0,3 MCI
📎 The changes took effect on January 1, 2026, it is essential to account for them when planning income and managing your tax burden