The preliminary amount of tax deductions Individuals have the right to apply a preliminary amount of other tax deductions when calculating the personal income tax for 2025. The specified amount represents the planned expenses for medical services, education, and payment of mortgage loan fees.

The maximum amount of tax deduction is 282 MCI, which is equivalent to 1,219,650 tenge (according to the amount of MCI set for 2026, 4325 tenge). To apply for a deduction, you must submit an application to the tax agent (employer). At the same time, an individual who has used the preliminary amount of tax deductions is required to submit a declaration of income and property (form 270.00) for 2025 no later than September 15, 2026, accompanied by supporting documents.

Tax deduction for large families For large families, a tax deduction of 282 MCI is provided. The right to apply the deduction arises if, as of January 1, 2025, there are four or more children under the age of 18. The amount of the deduction can be distributed between the parents as follows: - 11.75 MCI (50,794 tenge) per month for each parent; - or 23.5 MCI (101,488 tenge) per month to one of the parents. The deduction can be applied both by the tax agent and independently when filing income and property declarations.

Exemption from the IPN of lump-sum pension payments Starting from January 1, 2026, lump-sum pension payments made from the specified date are exempt from the taxation of personal income tax. In addition, the exemption applies to payments made before January 1, 2026, for which the procedure for paying the IIT in equal installments over a period of up to 16 years is chosen.

The period of ownership of property for determining property income Since January 1, 2026, property income from the sale of real estate objects arises for a period of ownership of more than two years. With respect to property acquired before January 1, 2026 and sold after that date, the same procedure applies – property income arises for a period of ownership of more than one year. Individuals who have received property income are required to submit a declaration (form 270.00) by September 15 of the year following the year of income, and to pay the personal income tax by September 25.

Property income from the sale of securities The income from the increase in the value of securities is determined for each disposal operation, followed by the summation of positive and negative results. In case of a positive final result, there is a property income that is subject to taxation. In case of a zero or negative result, property income is not recognized. In this case, the securities are written off in chronological order by the date of their purchase, and the broker's remuneration is taken into account in the initial value of the securities, reducing taxable income. These regulations are aimed at increasing tax transparency and protecting taxpayers' rights.

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1137587?lang=kk