An updated system of tax deductions has been introduced in Kazakhstan since 2026.
Since 2026, an updated system of individual income tax deductions has been introduced in the Republic of Kazakhstan, aimed at reducing the tax burden for citizens.
According to the information of the Department of State Revenue in Astana, in accordance with the current legislation, individuals have the right to apply a number of tax deductions when determining taxable income.
In particular, the following types of deductions are provided:
– tax deduction for social payments;
– basic tax deduction;
– social tax deductions.
Deductions for social payments include mandatory pension contributions, contributions to compulsory social health insurance, as well as social contributions withheld from personal income, including under civil law contracts.
The basic tax deduction is 30 times the monthly calculation index (MCI) for each month. In annual terms, its size should not exceed 360 MCI.
Social tax deductions are provided for the following categories of citizens:
– persons with disabilities of groups I and II — up to 5,000 MCI per year;
– persons with disabilities of group III, children with disabilities, participants and equivalent to participants of the Great Patriotic War, veterans of military operations, as well as persons awarded orders and medals of the USSR for labor and service during the war — 882 MCI per year;
– parents, guardians, guardians of children with disabilities, as well as adoptive parents and foster parents — 882 MCI per year (within the established age and term of custody).
At the same time, deductions do not apply to employees of educational, healthcare and social protection organizations who perform the functions of guardians and guardians in the framework of labor relations, as well as to persons married to the parents of an adopted child.
Social tax deductions are applied in the calendar year in which the basis for their provision arose.
The application of tax deductions is carried out:
– with a tax agent (employer);
– independently by an individual, if the deductions were not applied by the tax agent.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1202388?lang=kk