News in Taxation in Kazakhstan 2026
Some News in Kazakh Taxation in 2026
- Reference indicators for Kazakhstan as of 01 December, 2025
- MCI (Monthly Calculation Index): 4,325 KZT
- Minimum wage: 85,000 KZT
- Kazakhstani progressive individual income tax rates
- Income up to 8,500 MCI is taxed at 10%
- Income exceeding 8,500 MCI is taxed at 15%
- The tax is calculated by applying 10% to income within the threshold and 15% to the excess amount.
- Tax deductions
- Social deductions now include mandatory pension contributions, compulsory health insurance contributions, and social contributions under civil law contracts.
- The basic tax deduction is set at 30 MCI per month, with an annual cap of 360 MCI, replacing the previous standard deduction of 14 MCI.
- Social tax deductions have been expanded for persons with disabilities and other eligible categories.
- Cancellation of the 90% taxable income reduction
- Employees with income below 25 MCI are no longer entitled to reduce their taxable base by 90%.
- Funeral expense deductions
- Material assistance payments of up to 94 MCI may be deducted only when related to funeral expenses and supported by appropriate documentation.
- Kazakhstani social tax rate
- The rate has been reduced from 11% to 6% and is no longer offset by social contributions.
- Employer mandatory pension contributions
- The rate has increased from 2.5% to 3.5%.
- Health insurance contribution caps for employers and employees
- The upper income limits have been increased to 40 minimum wages for employer contributions and 20 minimum wages for employee contributions.
- For 2026, the maximum amounts are 102,000 KZT for employer medical contributions and 34,000 KZT for employee medical contributions.
