Article 403 of the Tax Code of the Republic of Kazakhstan (hereinafter referred to as the "Tax Code") provides for an individual to apply a basic tax deduction for each calendar month in the amount of 30 times the monthly calculation index (hereinafter referred to as the "MCI"). The total amount of the basic tax deduction for a calendar year must not exceed 360 times the MCI.

    In light of questions arising regarding the application of the basic tax deduction and the treatment of any unused portion thereof—specifically in cases where the basic tax deduction exceeds the individual's taxable income calculated by the tax agent for a calendar month—this matter has been submitted for discussion among interested parties.

       In accordance with Item 1.2 of the Minutes of the meeting of the Project Office for the implementation of the new Tax Code—chaired by S.M. Zhumangarin, Deputy Prime Minister and Minister of National Economy of the Republic of Kazakhstan, on July 8, 2026—an approach was approved providing for the application of a basic tax deduction for each calendar month in the amount of 30 times the Monthly Calculation Index (MCI), without carrying forward any excess of tax deductions over taxable income to subsequent tax periods.

        At the same time, the provisions of Clause 2 of Article 409 of the Tax Code apply, under which the amount by which tax deductions exceed the tax liability (incurred by the tax agent) and any unused tax deduction amount are to be taken into account by the individual independently when filing a tax return.

    Thus, when applying the basic tax deduction, the tax agent does not carry forward any unused portion of the deduction to subsequent tax periods; in other words, the established deduction amount of 30 MCI applies only within the calendar month.

      In addition, when receiving income subject to independent taxation (such as income from the disposal of property or other income not received from a tax agent), an individual is entitled to utilize any unused excess of tax deductions over taxable income—arising from income received from a tax agent—up to a total aggregate limit of 360 MCI per calendar year.

Source : https://www.gov.kz/memleket/entities/kgd/press/news/details/1259079?lang=ru