Questions and answers presented at the meeting with taxpayers of Shymkent on December 4, 2025, by Vice Minister of Finance of the Republic of Kazakhstan, E.E. Birzhanov
Answer: According to the new code, starting from January 1, 2026, personal income tax will no longer be withheld from pension payments. This means that pensioners receiving payments from the Unified Pension Savings Fund will not pay PIT.
Answer: A progressive scale has been introduced. Income up to 8,500 MCI is taxed at 10%, while income above 8,500 MCI is taxed at 15%.
Answer: Yes. Previous special regimes, such as the retail tax, have been removed. From 2026, only three regimes remain: for self-employed individuals, the "simplified" regime (simplified declaration), and agricultural/farming enterprises.