In order to enhance the social protection of citizens and implement the principle of fair taxation, the legislation of the Republic of Kazakhstan provides a number of tax benefits for persons with disabilities. In 2026, tax benefits for persons with disabilities in Kazakhstan have significantly changed with the introduction of the new Tax Code. The key support measures are mainly related to individual income tax (IIT) deductions, as well as certain exemptions from taxes and payments.

Individual Income Tax (IIT) Deductions
In accordance with Article 404 of the Tax Code of the Republic of Kazakhstan, persons with disabilities are entitled to apply tax deductions that reduce taxable income:
• persons with disabilities of Groups I and II are entitled to a social tax deduction in the amount of 5,000 MCI per year;
• persons with disabilities of Group III, as well as parents, guardians, and custodians of children with disabilities — 882 MCI per year.

Exemption from Certain Payments
Persons with disabilities are exempt from paying a number of state duties, including when applying to courts and when performing certain notarial acts in state notary offices.

Main Tax Benefits for Persons with Disabilities
• Persons with disabilities (Groups I, II, and III) are entitled to tax benefits, including exemption from transport tax on one vehicle with an engine capacity of up to 4,000 cubic cm, full exemption from land tax, as well as property tax benefits depending on the value of the housing.
• In accordance with Subparagraph 4, Paragraph 3, Article 563 of the Tax Code of the Republic of Kazakhstan, public associations of persons with disabilities are exempt from transport tax for one passenger vehicle with an engine capacity not exceeding 3,000 cubic cm and one bus.
• In accordance with Subparagraph 4, Paragraph 2, Article 597 of the Tax Code of the Republic of Kazakhstan, one of the parents of a person with a disability since childhood or a child with a disability is not a payer of individual property tax.

Additional Support Measures
Tax legislation also provides tax incentives for employers hiring persons with disabilities in the form of a reduction of the assessed corporate income tax, subject to compliance with established conditions.

The Department of State Revenues for the East Kazakhstan Region reminds that in order to apply tax benefits, it is necessary to своевременно provide the employer with supporting documents (a disability certificate and other documents, if required).

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1213447?lang=kk