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Starting from 1 January 2026, changes will come into force in the taxation of individual income in the Republic of Kazakhstan. The updated individual income tax (IIT) rates and tax deductions will apply to various categories of taxpayers.
INDIVIDUAL INCOME TAX RATES
Income of individuals
A progressive tax scale will apply to individual income:
- income up to 8,500 MCI is taxed at a rate of 10%;
- income exceeding 8,500 MCI is taxed as follows: 10% on income within the threshold and an additional 15% on the excess amount.
Income of persons engaged in private practice
For individuals engaged in private practice, the individual income tax rate is set at 9%.
Dividends
The following tax rates apply to dividend income:
- up to 230,000 MCI — 5%;
- exceeding 230,000 MCI — tax on income within the threshold plus 15% on the excess amount.
Income of individual entrepreneurs and peasant farms (general tax regime)
- up to 230,000 MCI — 10%;
- exceeding 230,000 MCI — tax on income within the established limit plus 15% on the excess amount.
TAX DEDUCTIONS
Individuals are entitled to reduce their taxable income by applying the following deductions:
- mandatory social contributions, including mandatory pension contributions, contributions and payments to compulsory social health insurance, as well as social contributions under civil law contracts;
- a basic tax deduction of 30 MCI per month, but not more than 360 MCI per year;
- social tax deductions:
- 5,000 MCI — for persons with disabilities of Groups I and II;
- 882 MCI — for persons with disabilities of Group III, children with disabilities, participants and veterans of the Great Patriotic War, as well as parents, guardians, adoptive parents and foster parents of children with disabilities, in cases предусмотренных by law.
Source: Uchet.kz
