On October 8, 2025, Gulmira Sabralimova, Head of Office of Advocacy and the Contact Center of the State Revenue Department of East Kazakhstan Region spoke at the 1C-Rating platform to explain the key changes to Personal Income Tax (PIT) under the new Tax Code of the Republic of Kazakhstan, which takes effect on January 1, 2026.

The republican seminar, conducted via live broadcast, attracted over 2,500 participants, including taxpayers, business representatives, accountants, and consultants. The main focus was on new approaches to personal income taxation and the expansion of the progressive tax scale.

Starting in 2026, Kazakhstan will adopt a progressive PIT scale to establish a more equitable and transparent tax system. This change aims to encourage official income reporting and protect the interests of socially vulnerable groups..

All income, except for income of individuals engaged in private practice, is taxed according to an appropriate progressive scale of tax rates.

Thus, the income of individuals (except for individuals engaged in private practice, dividends, individual entrepreneurs, and peasant farms using the generally established procedure) is taxed according to the following progressive scale of tax rates:

Up to 8 500 – old Monthly Calculation Index (MCI) per calendar year (33,4 million tenge) – 10 %;

exceeding 8,500-fold MCI (over 35 million tenge): 10% of income up to the 8,500-fold MCI threshold, plus 15% on the amount exceeding this threshold.

Income earned by individuals engaged in private practice (private notaries, lawyers, private bailiffs, professional mediators) will be taxed at a flat rate of 9%.

The previous exemption for dividends (up to 30,000 MCI) is eliminated and replaced with a progressive scale: income up to 230,000-fold MCI (approximately 904.4 million tenge): 5% and income exceeding 230,000-fold MCI: 15% on the excess amount.

All income for entrepreneurs and peasant farms (excluding income from private practice) will be subject to the following progressive tax rates:

Up to 230,000 times the Minimum Remuneration per calendar year (904.4 million tenge): 10%;

exceeding 230,000-fold MCI (over 904,4 million tenge) 10% of income up to the 230,000-fold Minimum Remuneration threshold, plus 15% on the amount exceeding this threshold

The speaker concluded by affirming the Department's commitment to dialogue with taxpayers and encouraged all interested parties to actively follow the SRD of EKR official social media pages and participate in future explanatory seminars on the new Tax Code provisions.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1083620?lang=kk