On January 1, 2026, a new Tax Code entered into force in Kazakhstan, which amended the procedure for calculating individual income tax (IIT) and applying tax deductions by individuals. The main purpose of the innovations is to reduce the tax burden on low-income citizens and improve the system of tax benefits.

A tax deduction is the amount by which an individual's income is reduced when calculating personal income tax. The larger the amount of deductions applied, the lower the amount of tax payable.

Since 2026, a progressive scale of taxation has been applied to most incomes of individuals.:

• 10% – for incomes up to 8,500 MCI per year;

• 15% – for a portion of income exceeding 8,500 MCI per year.

Thus, for the majority of workers with a regular salary level, the IIT rate remains at 10%.

Starting from January 1, 2026, according to the new Tax Code, individuals have the right to apply the following types of tax deductions.

- Deductions for social payments (MPC, CSHI, SC)

- Basic tax deduction (introduced on January 1, 2026)

• 30 MCI monthly;

• no more than 360 MCI per calendar year.

At the MCI of 4,325 tenge for 2026, the monthly deduction amount is: 129,750 tenge per month, 1,557,000 tenge per year.

The basic deduction allows you to reduce the taxable income of each taxpayer, regardless of his income level (for only one tax agent).

- Social tax deductions

In the amount of up to 5,000 MCI per calendar year for persons with disabilities in groups I and II.

In the amount of 882 times the MCI per year for certain socially vulnerable categories (persons with disabilities of the third group; participants of the Great Patriotic War and persons equated to them; home front workers; one of the parents, guardians, trustees of a child with a disability; one of the parents, guardians, trustees of a person recognized as a person with a disability due to "a person with a disability since childhood, etc.).

Tax deductions can be applied

• by the employer when calculating wages;

• independently by an individual when submitting a tax return in cases stipulated by law.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1238674?lang=ru