Due to the reform of tax legislation, the mechanism for applying tax deductions for individuals is undergoing fundamental updates. The procedure involving preliminary deductions of up to 282 MCI applied with an employer and subsequently recorded in Declaration 270.00 is a transitional rule established exclusively for the year 2025.

For income earned in 2025, a temporary framework for preliminary "other" deductions applies, which covers expenses for education, medical care, mortgage interest, and voluntary pension contributions. During 2025, an employee was entitled to apply a preliminary deduction with their employer based on a written application—without presenting receipts or contracts—in an amount not exceeding 282 MCI per year or up to 23.5 MCI per month. However, deductions for education, medical treatment, or mortgage interest cannot exceed 118 MCI for each individual category, while the total annual deduction cap across all categories is 564 MCI.

Individuals who utilized preliminary deductions with their employer in 2025 are required to submit the Declaration of Income and Assets (Form 270.00) by September 15, 2026. The primary requirement is that all deductions claimed in the declaration must be strictly supported by documentation—such as contracts, receipts, and payment slips—which must be retained throughout the statute of limitations period.

Under this framework, if the deduction amount in a given month exceeds the monthly salary, any unused balance cannot be carried forward to the following month and is forfeited. If the declaration results in an excess personal income tax (PIT) amount refundable from the budget, the tax authorities will conduct a compliance check regarding the eligibility of the deductions claimed, and refunds for 2025 tax liabilities will be processed up to September 15, 2027.

Starting January 1, 2026, the procedure for claiming preliminary "other" deductions via employer applications and receipt collection will cease to operate. The new Tax Code simplifies tax administration by introducing a single fixed tax deduction of 30 MCI for all categories of citizens.

Consequently, the preliminary deduction mechanism of up to 282 MCI serves as a one-off tool applicable only to 2025 income. Citizens who applied for such deductions with their employers during 2025 must ensure they keep all supporting receipts and documents to report them in Declaration 270.00 by September 15, 2026.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1287244?lang=ru