Tax deductions for individuals

Tax deductions for individuals

13.10.2025 20:47:15 255

The new Tax Code expands and simplifies the system of tax deductions.

 

Main changes:

  • Deductions for social payments (MPC, CSHI, and social contributions under SLR contracts) have been retained.
  • A single basic tax deduction has been introduced, replacing separate deductions (education, medicine, mortgage, etc.), and has been increased to 30 MCI per month.
  • For socially vulnerable categories:
  • For people with disabilities of groups I and II, the deduction has been increased from 882 MCI to 5,000 MCI.
  • For people with disabilities of group III, veterans, children with disabilities, etc., the deduction of 882 MCI has been retained.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1071229?lang=kk