Change in individual income tax rates since 01.01.2026

 From January 1, 2026, in order to simplify the fulfillment of tax obligations by individuals under the IPN, it is envisaged to distribute income exempt from taxation independently and at the source of payment.
 Depending on the type of income received, differentiated FPI rates are provided.
All income, with the exception of income of persons engaged in private practice, is taxed on the corresponding progressive scale of IPN rates.
 Income of persons engaged in private practice (private notaries, lawyers, private bailiffs, professional mediators) is subject to IPN at the rate of 9%.
 All income from IP and PS (excluding income of persons engaged in private practice), as well as dividends in a generally established manner, are taxed according to the following progressive scale of IPN rates:
up to 8,500 MCI per calendar year (35 million tenge) - 10%;
when exceeding 8,500 times MCI (35 million tenge) per calendar year - 10% (35 million tenge) of income up to 8,500 times MCI + 15% when exceeding such an amount.

 The discount on dividends (30,000 MCI) is excluded with the establishment of a progressive scale of rates for dividends of 5% and 15% (over 230,000 MCI).

Source : https://www.gov.kz/memleket/entities/kgd-abay/press/news/details/1115116?lang=kk