The new Tax Code eliminates the relationship between social tax and social contributions. Previously, the amount of social tax was reduced by the amount of social contributions, but now it is not.

The social tax rate from 2026 is 6%, with the exception of the following cases.
For agricultural producers, the rate is 1.8%. Applies to activities related to:
- production and sale of agricultural products;
- processing of own agricultural products of own production and sale of processed products.
For individual entrepreneurs and individuals engaged in private practice:
- for yourself – in the amount of 2 MCI, effective on the date of payment;
- for each employee – 1 MCI on the date of payment.
For peasant or farm enterprises:
- for yourself – in the amount of 0.6 MCI;
- for each employee – 0.3 MCI.
It is applied to the production and sale of its agricultural products and their processing.
They are not social tax payers:
- applying the SNR for the self-employed, based on a simplified declaration, for peasant or farm farms;
- specialized organizations of persons with disabilities in accordance with the Social Code.

Department of Explanatory Work and Contact Center
State Duma of the Pavlodar region

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1176600?lang=kk