Question: What are the main changes in the IPN for individuals envisaged in 2026? Is it true that the deduction was increased to 30 MCI?

Answer: Starting in 2026, a number of changes are envisaged in the taxation of individual income tax (IIT) for individuals.

1. Exemption of pension payments from personal income tax Pension payments, as well as lump-sum pension payments, are exempt from taxation of IPN.
2. 2. Increasing the social tax deduction for people with disabilities When calculating personal income tax from wages, as well as for sole proprietors applying the generally established taxation regime, if an individual has a disability of group I or II, a social tax deduction is applied. In 2025, the amount of the deduction was 882 times the MCI (KZT 3,468,024). Since 2026, the amount has been increased to 5,000 times the MCI (21,625,000 tenge).
3. 3. Increase in the standard tax deduction In 2025, a standard deduction of 14 MCI (55,048 tenge) per month was applied to the calculation of personal income tax from wages. From 2026, this deduction has been increased to 30 MCI (129,750 tenge) per month, that is, the amount of personal income tax payable is reduced.
4. 4. Changes in taxation of income from the sale of real estate Starting in 2026, if a positive difference is formed between the sale and purchase price during the sale of homes, country houses or garages, and less than two years have passed since the date of purchase (one year until 2026), such a difference will be recognized as property income. You will need to pay a 10% personal income tax on the specified income.    Department of Explanatory Work and contact center State Duma of the Pavlodar region

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1151870?lang=kk