Starting in 2026, the usual "Standard Deduction" for individual income tax has changed to the "Basic Tax Deduction."
🧮Now the amount of the "standard deduction" instead of 14 MCI (55,048 tenge in 2025) from 2026 is equal to 30 MCI (129,750 tenge). In subsequent years, accordingly, the current annual MCI value will be applied, thereby increasing the deduction.
The basic deduction is applied for each calendar month. The total amount of the basic deduction for a calendar year should now not exceed 360 MCI, established by the law on the republican budget and effective on January 1 of the corresponding fiscal year (previously -168 MCI).
Thus, in 2026, an individual has the right to apply the following types of personal tax deductions::
1) tax deduction of social payments (OPV, VOSMS, CO with GPH);
2) basic tax deduction;
3) social tax deductions.
The basic tax deduction and social tax deductions are applied by the tax agent at the source of payment based on:
• applications of an individual for the application of tax deductions;
• copies of supporting documents for the application of the social tax deduction.

Source : https://www.gov.kz/memleket/entities/kgd-shymkent/press/news/details/1189861?lang=kk