Taxation of employees with disabilities in 2026
In Kazakhstan, persons with disabilities have the right to social protection and a number of tax benefits. It is important for employers to take these features into account when calculating wages and taxes.
What benefits are provided?
IIT (Individual Income Tax)
Employees with disabilities are eligible for additional tax deductions:
Group I and II — 5,000 MCI per year
Group III — 882 MCI per year
A base deduction of 30 MCI is also applied.
OSMS
There are no contributions and deductions from the CSHI for employees with disabilities — they are paid by the state.
OPV
Exemption from mandatory pension contributions is provided only for persons with disabilities of groups I and II with permanent disability.
What is paid on a general basis?
Social contributions
Social tax
OPV — for group III and temporary disability
What documents are needed?
To apply for benefits, you must provide the employer with:
an application
for a certificate of disability
Information can be obtained online through the portal Egov.kz .
Important: if an employee works for several employers, the tax deduction applies only to one of them.
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Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1226664?lang=ru