1.Question: Can an individual apply a social tax deduction in the amount of 882 MCI for themselves if they have a third-group disability and also for children with disabilities, or is only one deduction possible?
Answer: An individual who is both a person with a third-group disability and one of the parents of a child with a disability, when independently calculating the taxable income of an individual subject to individual income tax, is entitled to apply a social tax deduction for the calendar year in the amount of 882 MCI for themselves and 882 MCI for each child with a disability until the child reaches eighteen years of age, provided that such deductions have not been applied by a tax agent and supporting documents are available.
2.Question: What tax deductions may a person engaged in private practice (private notary, private enforcement officer, attorney, and professional mediator) apply when calculating IIT from January 1, 2026?
Answer: From January 1, 2026, an individual, including a person engaged in private practice, is entitled to apply personal tax deductions when independently determining taxable income, in the form of a tax deduction for social payments (in the amount of mandatory pension contributions, contributions for compulsory social health insurance, and social contributions withheld from income of individuals under civil-law contracts), the basic tax deduction (in the amount of 30 MCI for a calendar month, that is, 360 MCI for a calendar year) and social tax deductions (for persons with first- and second-group disabilities - 5000 MCI and/or for other persons belonging to socially vulnerable segments of the population - 882 MCI) in the manner and within the time limits established by the tax legislation of the Republic of Kazakhstan.