Medical tax deduction:

- for medical services (except cosmetology);

- under voluntary sickness insurance contracts, insurance premium costs are applied.

The provisions of this article do not apply to the cases provided for in subparagraph 10-2) of paragraph 2 of Article 319 of this Code. The medical tax deduction is applied in an amount not exceeding 118 times the monthly calculation index set for a calendar year. In this case, the total amount of the tax deduction for medicine and income adjustments to cover an individual's expenses for medical services (other than cosmetology) in accordance with subparagraph 23) of paragraph 1 of Article 341 of this Code and (or) the employer's expenses for the payment of insurance premiums in favor of the employee under voluntary insurance contracts in case of illness in total is not more than 118 times the size.

Source : https://www.gov.kz/memleket/entities/kgd-kyzylorda/press/news/details/1112109?lang=kk