The Tax Code stipulates that from January 1, 2025 to December 31, 2025, an individual has the right to apply the following types of tax deductions::

1. tax deduction in the form of mandatory pension contributions;

2. tax deduction for contributions to compulsory social health insurance;

3. standard tax deductions are 14 times the amount of the MCI for a calendar month or 168 times the amount of the MCI for a calendar year for all individuals, as well as 882 times the amount of the MCI for a calendar year for socially vulnerable segments of the population (persons with disabilities, having disabled children, etc.);

4. tax deduction for large families – in the amount of no more than 282 times the amount of the MCI determined for a calendar year;

5. Other tax deductions (hereinafter referred to as other deductions), which include:

- tax deduction for voluntary pension contributions;

- the tax deduction for tuition is no more than 118 times the amount of the minimum wage determined for a calendar year;

- the tax deduction for medicine is no more than 118 times the amount of the MCI determined for a calendar year;

- the remuneration tax deduction is no more than 118 times the amount of the MCI determined for a calendar year.

At the same time, an individual has the right to apply other deductions only independently when submitting a declaration of income and property.

The tax agent has the right to apply other deductions only in the form of a preliminary amount of other deductions, which will be determined by an individual as the planned amount of other deductions for a calendar year, in an amount not exceeding 282 times the MCI based on the application of an individual without supporting documents.

Accordingly, it can be any estimated amount of tax deductions not exceeding 282 times the MCI. For example, if an individual is only entitled to a tax deduction for mortgage housing loan benefits, then he has the right to apply a preliminary amount of tax deductions in the amount of 118 times the MCI.

The draft Law of the Republic of Kazakhstan "On Amendments and Additions to the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) and the laws of the Republic of Kazakhstan on its Implementation, adopted by the Parliament of the Republic of Kazakhstan (hereinafter referred to as the Law) provides for the following amendments:

- The law provides that an individual has the right to independently determine the amount of the tax agent's application of a preliminary amount of other deductions in the amount of 23.5 times the amount of the MCI for each calendar month or 282 times the amount of the MCI for a calendar month, followed by the transfer to subsequent months of the amount of excess tax deductions within the calendar year.

At the same time, the transitional provisions of the Law provide that a tax agent has the right to apply, at the request of an individual for the application of tax deductions, a preliminary amount of other deductions, starting from any calendar month of 2025 within the calendar year.

In this regard, individuals who have submitted to the tax agent an application for the application of a preliminary amount of other deductions are required to submit a declaration of income and property by September 15, 2026 for 2025.

Accordingly, at the end of the year, an individual must collect all documents actually confirming the application of tax deductions for voluntary pension contributions, for education, for medicine, for mortgage payments, keep them during the limitation period, reflect in the income and property declaration all income received for the calendar year and the actual amount of tax deductions. confirmed by the relevant documents and independently calculate the amount of individual income tax to be paid to the budget or refunded (offset).

In order to equalize the limits of the monthly tax deduction for a large family for each or one of the parents of a large family with an annual limit of 282 MCI, the Law provides that the tax deduction can be applied to one of the parents of a large family – in 23.5 times the amount of MCI for each month or for each parent of a large family – in 11.75-a multiple of the monthly calculation index for each month.

The Law also provides for an additional tax deduction for individuals in the form of expenses incurred by individuals for the payment of social contributions withheld from their income under civil law contracts, the subject of which is the performance of work (provision of services).

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1029296?lang=kk