Personal income tax deductions for employees with disabilities: What will change
Starting in 2026, equal conditions for the application of corporate income tax benefits will be established for all organizations employing people with disabilities.
A single share of the wage fund for employees with disabilities will be applied — 51%.
The previously effective rate of 35% for specialized organizations where people with hearing, speech, and vision disabilities work has been eliminated.
The adopted amendments eliminate the selective approach to taxpayers and expand employment opportunities for people with disabilities, regardless of the organizational and legal form of the employer.
At the same time, individual income tax benefits for employees with disabilities themselves have been fully preserved.
The main purpose of the norm is to encourage employers to create and maintain jobs.
The differentiation of social tax deductions according to personal income tax has also been introduced, depending on the disability group:
previously, the total deduction limit for all working people with disabilities was 882 MCI,
now this threshold has been retained for the disabled of the 3rd group,
and for workers with disabilities of the 1st and 2nd groups, the amount of deductions has been increased to 5,000 MCI.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1165813?lang=kk