As part of the information and explanatory work among the population, on September 24, 2025, JSC ENPF will hold an "Open Day" on the topic: "Changes in the Tax Code of the Republic of Kazakhstan on the taxation of lump-sum pension payments. Digital ENPF, everything for the convenience of depositors."

As is known, on July 18, 2025, the Head of State signed a new Tax Code of the Republic of Kazakhstan, which provides for the exemption from January 1, 2026 of income in the form of pension payments, lump-sum pension payments for housing / treatment (LPP) from the ENPF from individual income tax (IIT), with the exception of pension payments from the ENPF made to non-residents of the Republic of Kazakhstan. The changes also include the abolition from January 1, 2026 of tax deductions on voluntary pension contributions made in one's favor, applied in the amounts established by the Tax Code to income subject to taxation at the source of payment.

At the same time, the rule will be retained that voluntary pension contributions transferred by a tax agent to the ENPF in favor of an employee are not considered an individual's income (and therefore are not subject to individual income tax), and for an employer, such expenses are deductible when calculating corporate income tax. That is, in this case, both the employee and the employer receive tax benefits.

During the Open Day, ENPF depositors will have the opportunity to receive more detailed information about the main provisions of the new Tax Code of the Republic of Kazakhstan, which comes into force on January 1, 2026, in terms of pension payments, as well as to familiarize themselves with the services of the ENPF provided in digital format.

In addition, participants will be able to receive qualified advice on all issues related to the funded pension system of Kazakhstan.

The meeting will be held online, which will allow everyone to take part in it. We hope that it will be useful for both investors and journalists involved in covering topics related to the funded pension system of Kazakhstan.

To participate in the event at 10:00, each participant must register at the link: https://enpf.webex.com/weblink/register/rb234ac1244ea129e8ad6f2aea809de0a. Then enter the event number: 2517 383 7847 and the event password: 2025.

To participate in the event at 12:00, each participant must register at the link: https://enpf.webex.com/weblink/register/r2b3dbb0479507d8e7da7d1bf8476767e.

Then enter the event meeting number: 2516 591 0604 and the event meeting password: 2025.

To participate in the event at 14:00, each participant must register using the link:

https://enpf.webex.com/weblink/register/rac9078470e8eebc88149d96451a26130.

Then enter the event meeting number: 2510 794 7019 and the event meeting password: 2025.

Source : https://www.gov.kz/memleket/entities/abay-kurchatov/press/news/details/1066659?lang=kk