Beginning in 2026, important amendments to individual income and social taxes will take effect in Kazakhstan. Below, we highlight the most critical updates. ⬇️

🔹 IIT: a progressive scale is introduced

Now the rate depends on the income level.:

▪️ income up to 8 500 MCI — 10 %

▪️ income over 8 500 MCI — 15 % (on the excess amount.)

👉 Higher income levels are now subject to increased tax rates, marking a step toward a more equitable taxation system.

🔹 Tax deductions for individuals

Individuals may apply:

✔️ deductions for social security payments (MPC, MSHI, SD under civil-law contracts)

✔️ basic deduction — 30 MCI per months, but no more than 360 MCI per year

✔️ social deductions for certain categories:

• persons with disabilities

• Parents and guardians of children with disabilities

• veterans of the Second World War and military operations

• adoptive parents, foster parents, etc.

❗ The basic deduction is applied only to one tax agent and — at the request of the employee.

🔹 Social tax: new approaches

📍 The object of taxation is the employer's expenses on the income of employees

📍 MPC, MSHI and some income from the Tax Code are excluded from the object

📊 Social tax rates:

▪️ 6 % — the total rate (without reference to social contributions)

▪️ 1,8 % — for agricultural production and processing of own products

👤 IE and persons engaged in private practice:

• for themselves — 2 MCI

• for each employee — 1 MCI

🌾 Peasant farms:

• for itself — 0,6 MCI

• for each employee — 0,3 MCI

📎 The changes took effect on January 1, 2026, it is essential to account for them when planning income and managing your tax burden

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1159871?lang=kk