In accordance with Part 1 of Clause 1 of Article 404 of the Tax Code, persons with Group I or II disabilities are entitled to a social tax deduction of 5,000 MCI per calendar year, while persons with Group III disabilities, a child with a disability, and one of the parents, guardians, or trustees of a child with a disability (among others) are entitled to a deduction of 882 MCI per calendar year.

    Part 1 of Clause 3, Article 437 of the Tax Code establishes that an individual is entitled to claim the basic tax deduction with only one tax agent. The Tax Code does not establish a similar restriction regarding the application of the social tax deduction.

    Pursuant to the grounds established in Clause 4 of Article 437 of the Tax Code, provision is made for the sequential application of the social tax deduction amount when transitioning from one tax agent to another, based on a statement of settlements with the individual issued by the tax agent.

    In light of inquiries regarding the eligibility of a person with a disability to claim a social tax deduction from two or more employers, this matter has been submitted for discussion.

    In accordance with Item 2.2 of the Minutes of the meeting of the Project Office for the implementation of the new Tax Code—held on July 8, 2026, and chaired by S.M. Zhumangarin, Deputy Prime Minister and Minister of National Economy of the Republic of Kazakhstan—an approach was approved allowing for the simultaneous application of the social tax deduction with two or more tax agents, based on an application submitted by the individual, within the established limit.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1259221?lang=ru