The new Tax Code, effective from January 1, 2026, provides for the exclusion of the relationship between social tax and social contributions - a reduction in the calculated social tax by the amount of social contributions is excluded.
Starting from January 1, 2026, the social tax is calculated at the rate of 6%, with the exception of the following cases.
Agricultural producers calculate the social tax at a rate of 1.8% for taxable objects related to the implementation of activities related to the
production and sale of agricultural products of their own production;
processing of agricultural products of own production and sale of products of such processing.
Sole proprietors or persons engaged in private practice calculate the social tax:
for themselves - in the amount of 2 MCI, effective on the date of payment;
for each employee - in the amount of 1 MCI, effective on the date of payment.
Peasant or farm enterprises calculate the social tax according to the objects of taxation related to the implementation of activities for the production and sale of agricultural products of their own production, as well as their processing:
for yourself - in the amount of 0.6 MCI, effective on the date of payment;
for each employee - in the amount of 0.3 MCI, effective on the date of payment.
The following taxpayers are not social tax payers:
1) applying the SNR:
for the self-employed;
based on a simplified declaration;
for peasant or farm enterprises;
2) specialized organizations of persons with disabilities in accordance with the Social Code.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1165848?lang=kk