{"id":1870,"date":"2026-01-09T15:18:43","date_gmt":"2026-01-09T10:18:43","guid":{"rendered":"https:\/\/kazakhstan.moore-global.com\/?p=1870"},"modified":"2026-01-13T19:52:41","modified_gmt":"2026-01-13T14:52:41","slug":"social-tax-in-2026-what-has-changed","status":"publish","type":"post","link":"https:\/\/kazakhstan.moore-global.com\/kk\/social-tax-in-2026-what-has-changed\/","title":{"rendered":"2026 \u0436\u044b\u043b\u0493\u044b \u04d9\u043b\u0435\u0443\u043c\u0435\u0442\u0442\u0456\u043a \u0441\u0430\u043b\u044b\u049b: \u049b\u0430\u043d\u0434\u0430\u0439 \u04e9\u0437\u0433\u0435\u0440\u0456\u0441\u0442\u0435\u0440 \u0431\u043e\u043b\u0434\u044b"},"content":{"rendered":"

2026 \u0436\u044b\u043b\u0434\u0430\u043d \u0431\u0430\u0441\u0442\u0430\u043f \u049a\u0430\u0437\u0430\u049b\u0441\u0442\u0430\u043d \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0430\u0441\u044b\u043d\u044b\u04a3 \u0421\u0430\u043b\u044b\u049b \u043a\u043e\u0434\u0435\u043a\u0441\u0456\u043d\u0434\u0435 \u04d9\u043b\u0435\u0443\u043c\u0435\u0442\u0442\u0456\u043a \u0441\u0430\u043b\u044b\u049b\u0442\u044b \u0435\u0441\u0435\u043f\u0442\u0435\u0443 \u0436\u04d9\u043d\u0435 \u0442\u04e9\u043b\u0435\u0443 \u0442\u04d9\u0440\u0442\u0456\u0431\u0456\u043d\u0435 \u04e9\u0437\u0433\u0435\u0440\u0456\u0441\u0442\u0435\u0440 \u043a\u04e9\u0437\u0434\u0435\u043b\u0433\u0435\u043d.<\/p>\n\n\n\n

\u04d8\u041b\u0415\u0423\u041c\u0415\u0422\u0422\u0406\u041a \u0421\u0410\u041b\u042b\u049a \u0422\u04e8\u041b\u0415\u0423\u0428\u0406\u041b\u0415\u0420<\/strong><\/p>\n\n\n\n

\u04d8\u043b\u0435\u0443\u043c\u0435\u0442\u0442\u0456\u043a \u0441\u0430\u043b\u044b\u049b \u0442\u04e9\u043b\u0435\u0443\u0448\u0456\u043b\u0435\u0440\u0433\u0435 \u043c\u044b\u043d\u0430\u043b\u0430\u0440 \u0436\u0430\u0442\u0430\u0434\u044b:<\/strong><\/p>\n\n\n\n

    \n
  1. \u0436\u0435\u043a\u0435 \u043a\u04d9\u0441\u0456\u043f\u043a\u0435\u0440\u043b\u0435\u0440;<\/li>\n\n\n\n
  2. \u0436\u0435\u043a\u0435 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430\u043c\u0435\u043d \u0430\u0439\u043d\u0430\u043b\u044b\u0441\u0430\u0442\u044b\u043d \u0442\u04b1\u043b\u0493\u0430\u043b\u0430\u0440;<\/li>\n\n\n\n
  3. \u049a\u0430\u0437\u0430\u049b\u0441\u0442\u0430\u043d \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0430\u0441\u044b\u043d\u044b\u04a3 \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442 \u0437\u0430\u04a3\u0434\u044b \u0442\u04b1\u043b\u0493\u0430\u043b\u0430\u0440\u044b \u0436\u04d9\u043d\u0435 \u043e\u043b\u0430\u0440\u0434\u044b\u04a3 \u049b\u04b1\u0440\u044b\u043b\u044b\u043c\u0434\u044b\u049b \u0431\u04e9\u043b\u0456\u043c\u0448\u0435\u043b\u0435\u0440\u0456;<\/li>\n\n\n\n
  4. \u049a\u0430\u0437\u0430\u049b\u0441\u0442\u0430\u043d \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0430\u0441\u044b\u043d\u0434\u0430 \u0442\u04b1\u0440\u0430\u049b\u0442\u044b \u043c\u0435\u043a\u0435\u043c\u0435 \u0430\u0440\u049b\u044b\u043b\u044b \u049b\u044b\u0437\u043c\u0435\u0442\u0456\u043d \u0436\u04af\u0437\u0435\u0433\u0435 \u0430\u0441\u044b\u0440\u0430\u0442\u044b\u043d \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442 \u0435\u043c\u0435\u0441 \u0437\u0430\u04a3\u0434\u044b \u0442\u04b1\u043b\u0493\u0430\u043b\u0430\u0440;<\/li>\n\n\n\n
  5. \u0442\u04b1\u0440\u0430\u049b\u0442\u044b \u043c\u0435\u043a\u0435\u043c\u0435 \u049b\u04b1\u0440\u044b\u043b\u0443\u044b\u043d\u0430 \u04d9\u043a\u0435\u043f \u0441\u043e\u049b\u043f\u0430\u0439\u0442\u044b\u043d \u049b\u04b1\u0440\u044b\u043b\u044b\u043c\u0434\u044b\u049b \u0431\u04e9\u043b\u0456\u043c\u0448\u0435 \u0430\u0440\u049b\u044b\u043b\u044b \u049b\u044b\u0437\u043c\u0435\u0442\u0456\u043d \u0436\u04af\u0437\u0435\u0433\u0435 \u0430\u0441\u044b\u0440\u0430\u0442\u044b\u043d \u0440\u0435\u0437\u0438\u0434\u0435\u043d\u0442 \u0435\u043c\u0435\u0441 \u0437\u0430\u04a3\u0434\u044b \u0442\u04b1\u043b\u0493\u0430\u043b\u0430\u0440.<\/li>\n<\/ol>\n\n\n\n

    2026 \u0436\u044b\u043b\u0434\u0430\u043d \u0431\u0430\u0441\u0442\u0430\u043f \u04d9\u043b\u0435\u0443\u043c\u0435\u0442\u0442\u0456\u043a \u0441\u0430\u043b\u044b\u049b \u0442\u04e9\u043b\u0435\u0443\u0448\u0456\u043b\u0435\u0440 \u0431\u043e\u043b\u044b\u043f \u0442\u0430\u0431\u044b\u043b\u043c\u0430\u0439\u0434\u044b:<\/strong><\/p>\n\n\n\n

      \n
    1. \u0430\u0440\u043d\u0430\u0443\u043b\u044b \u0441\u0430\u043b\u044b\u049b \u0440\u0435\u0436\u0438\u043c\u0434\u0435\u0440\u0456\u043d \u049b\u043e\u043b\u0434\u0430\u043d\u0430\u0442\u044b\u043d \u0442\u04b1\u043b\u0493\u0430\u043b\u0430\u0440: \u04e9\u0437\u0456\u043d-\u04e9\u0437\u0456 \u0436\u04b1\u043c\u044b\u0441\u043f\u0435\u043d \u049b\u0430\u043c\u0442\u044b\u0493\u0430\u043d\u0434\u0430\u0440 \u04af\u0448\u0456\u043d; \u043e\u04a3\u0430\u0439\u043b\u0430\u0442\u044b\u043b\u0493\u0430\u043d \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f \u043d\u0435\u0433\u0456\u0437\u0456\u043d\u0434\u0435\u0433\u0456 \u0440\u0435\u0436\u0438\u043c; \u0448\u0430\u0440\u0443\u0430 \u043d\u0435\u043c\u0435\u0441\u0435 \u0444\u0435\u0440\u043c\u0435\u0440 \u049b\u043e\u0436\u0430\u043b\u044b\u049b\u0442\u0430\u0440\u044b \u04af\u0448\u0456\u043d;<\/li>\n\n\n\n
    2. \u049a\u0430\u0437\u0430\u049b\u0441\u0442\u0430\u043d \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0430\u0441\u044b\u043d\u044b\u04a3 \u04d8\u043b\u0435\u0443\u043c\u0435\u0442\u0442\u0456\u043a \u043a\u043e\u0434\u0435\u043a\u0441\u0456\u043d\u0435 \u0441\u04d9\u0439\u043a\u0435\u0441 \u043c\u04af\u0433\u0435\u0434\u0435\u043a\u0442\u0456\u0433\u0456 \u0431\u0430\u0440 \u0430\u0434\u0430\u043c\u0434\u0430\u0440\u0434\u044b\u04a3 \u043c\u0430\u043c\u0430\u043d\u0434\u0430\u043d\u0434\u044b\u0440\u044b\u043b\u0493\u0430\u043d \u04b1\u0439\u044b\u043c\u0434\u0430\u0440\u044b.<\/li>\n<\/ol>\n\n\n\n

      \u0421\u0410\u041b\u042b\u049a \u0421\u0410\u041b\u0423 \u041e\u0411\u042a\u0415\u041a\u0422\u0406\u0421\u0406\u041d \u0410\u0419\u049a\u042b\u041d\u0414\u0410\u0423 \u0422\u04d8\u0420\u0422\u0406\u0411\u0406<\/strong><\/p>\n\n\n\n

      \u0415\u0433\u0435\u0440 \u0441\u0430\u043b\u044b\u049b \u0441\u0430\u043b\u0443 \u043e\u0431\u044a\u0435\u043a\u0442\u0456\u0441\u0456\u043d\u0456\u04a3 \u043c\u04e9\u043b\u0448\u0435\u0440\u0456 14 \u0410\u0415\u041a-\u0442\u0435\u043d (60 550 \u0442\u0435\u04a3\u0433\u0435, 2026 \u0436\u044b\u043b\u0493\u044b \u0410\u0415\u041a \u2014 4 325 \u0442\u0435\u04a3\u0433\u0435) \u0430\u0437 \u0431\u043e\u043b\u0441\u0430, \u043e\u043b \u0431\u04b1\u0440\u044b\u043d\u0493\u044b\u0434\u0430\u0439 14 \u0410\u0415\u041a \u043d\u0435\u0433\u0456\u0437\u0456\u043d\u0434\u0435 \u0430\u0439\u049b\u044b\u043d\u0434\u0430\u043b\u0430\u0434\u044b. \u0411\u04b1\u043b \u043d\u043e\u0440\u043c\u0430 \u0442\u0430\u0431\u044b\u0441 \u0435\u0441\u0435\u043f\u0442\u0435\u043b\u0433\u0435\u043d \u0430\u0439\u0434\u0430 \u049b\u044b\u0437\u043c\u0435\u0442\u043a\u0435\u0440 \u0436\u04b1\u043c\u044b\u0441\u049b\u0430 \u049b\u0430\u0431\u044b\u043b\u0434\u0430\u043d\u0493\u0430\u043d \u043d\u0435\u043c\u0435\u0441\u0435 \u0436\u04b1\u043c\u044b\u0441\u0442\u0430\u043d \u0431\u043e\u0441\u0430\u0442\u044b\u043b\u0493\u0430\u043d \u0436\u0430\u0493\u0434\u0430\u0439\u043b\u0430\u0440\u0493\u0430 \u049b\u043e\u043b\u0434\u0430\u043d\u044b\u043b\u043c\u0430\u0439\u0434\u044b.<\/p>\n\n\n\n

      2026 \u0416\u042b\u041b\u0492\u042b \u04d8\u041b\u0415\u0423\u041c\u0415\u0422\u0422\u0406\u041a \u0421\u0410\u041b\u042b\u049a \u041c\u04e8\u041b\u0428\u0415\u0420\u041b\u0415\u041c\u0415\u041b\u0415\u0420\u0406<\/strong><\/p>\n\n\n\n

      2026 \u0436\u044b\u043b\u0434\u0430\u043d \u0431\u0430\u0441\u0442\u0430\u043f \u04d9\u043b\u0435\u0443\u043c\u0435\u0442\u0442\u0456\u043a \u0441\u0430\u043b\u044b\u049b\u0442\u044b\u04a3 \u043a\u0435\u043b\u0435\u0441\u0456 \u043c\u04e9\u043b\u0448\u0435\u0440\u043b\u0435\u043c\u0435\u043b\u0435\u0440\u0456 \u049b\u043e\u043b\u0434\u0430\u043d\u044b\u043b\u0430\u0434\u044b:<\/strong><\/p>\n\n\n\n

        \n
      • \u0431\u0456\u0440\u044b\u04a3\u0493\u0430\u0439 \u043c\u04e9\u043b\u0448\u0435\u0440\u043b\u0435\u043c\u0435 \u2013 6% (11%-\u0434\u0430\u043d \u0442\u04e9\u043c\u0435\u043d\u0434\u0435\u0442\u0456\u043b\u0434\u0456);<\/li>\n\n\n\n
      • \u0430\u0443\u044b\u043b \u0448\u0430\u0440\u0443\u0430\u0448\u044b\u043b\u044b\u0493\u044b \u0442\u0430\u0443\u0430\u0440\u044b\u043d \u04e9\u043d\u0434\u0456\u0440\u0443\u0448\u0456\u043b\u0435\u0440 \u043c\u0435\u043d \u049b\u0430\u0439\u0442\u0430 \u04e9\u04a3\u0434\u0435\u0443\u0448\u0456\u043b\u0435\u0440 \u04af\u0448\u0456\u043d \u2013 1,8%;<\/li>\n\n\n\n
      • \u0436\u0435\u043a\u0435 \u043a\u04d9\u0441\u0456\u043f\u043a\u0435\u0440\u043b\u0435\u0440 \u043c\u0435\u043d \u0436\u0435\u043a\u0435 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430\u043c\u0435\u043d \u0430\u0439\u043d\u0430\u043b\u044b\u0441\u0430\u0442\u044b\u043d \u0442\u04b1\u043b\u0493\u0430\u043b\u0430\u0440 \u04af\u0448\u0456\u043d:\n
          \n
        • \u04e9\u0437\u0456 \u04af\u0448\u0456\u043d \u2013 2 \u0410\u0415\u041a;<\/li>\n\n\n\n
        • \u04d9\u0440\u0431\u0456\u0440 \u049b\u044b\u0437\u043c\u0435\u0442\u043a\u0435\u0440 \u04af\u0448\u0456\u043d \u2013 1 \u0410\u0415\u041a;<\/li>\n<\/ul>\n<\/li>\n\n\n\n
        • \u0448\u0430\u0440\u0443\u0430 \u049b\u043e\u0436\u0430\u043b\u044b\u049b\u0442\u0430\u0440\u044b \u04af\u0448\u0456\u043d:\n
            \n
          • \u04e9\u0437\u0456 \u04af\u0448\u0456\u043d \u2013 0,6 \u0410\u0415\u041a;<\/li>\n\n\n\n
          • \u04d9\u0440\u0431\u0456\u0440 \u049b\u044b\u0437\u043c\u0435\u0442\u043a\u0435\u0440 \u04af\u0448\u0456\u043d \u2013 0,3 \u0410\u0415\u041a.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

            \u0411\u042e\u0414\u0416\u0415\u0422\u041a\u0415 \u0422\u04e8\u041b\u0415\u041d\u0415\u0422\u0406\u041d \u04d8\u041b\u0415\u0423\u041c\u0415\u0422\u0422\u0406\u041a \u0421\u0410\u041b\u042b\u049a\u0422\u042b \u0415\u0421\u0415\u041f\u0422\u0415\u0423 \u0422\u04d8\u0420\u0422\u0406\u0411\u0406<\/strong><\/p>\n\n\n\n

            2026 \u0436\u044b\u043b\u0434\u0430\u043d \u0431\u0430\u0441\u0442\u0430\u043f \u0435\u0441\u0435\u043f\u0442\u0435\u043b\u0433\u0435\u043d \u04d9\u043b\u0435\u0443\u043c\u0435\u0442\u0442\u0456\u043a \u0441\u0430\u043b\u044b\u049b \u0441\u043e\u043c\u0430\u0441\u044b \u0435\u0441\u0435\u043f\u0442\u0435\u043b\u0433\u0435\u043d \u04d9\u043b\u0435\u0443\u043c\u0435\u0442\u0442\u0456\u043a \u0430\u0443\u0434\u0430\u0440\u044b\u043c\u0434\u0430\u0440 \u0441\u043e\u043c\u0430\u0441\u044b\u043d\u0430 \u0430\u0437\u0430\u0439\u0442\u044b\u043b\u043c\u0430\u0439\u0434\u044b.<\/p>\n\n\n\n

            \u04d8\u043b\u0435\u0443\u043c\u0435\u0442\u0442\u0456\u043a \u0441\u0430\u043b\u044b\u049b\u0442\u044b \u0442\u04e9\u043b\u0435\u0443 \u0430\u0439\u0434\u044b\u04a3 25-\u0456\u043d\u0435 \u0434\u0435\u0439\u0456\u043d \u0436\u04af\u0437\u0435\u0433\u0435 \u0430\u0441\u044b\u0440\u044b\u043b\u0430\u0434\u044b. \u0415\u0441\u0435\u043f\u0442\u0456\u043b\u0456\u043a \u0435\u0441\u0435\u043f\u0442\u0456 \u0442\u043e\u049b\u0441\u0430\u043d\u043d\u044b\u04a3 \u049b\u043e\u0440\u044b\u0442\u044b\u043d\u0434\u044b\u0441\u044b \u0431\u043e\u0439\u044b\u043d\u0448\u0430 \u0430\u0439\u0434\u044b\u04a3 15-\u0456\u043d\u0435 \u0434\u0435\u0439\u0456\u043d \u0441\u0430\u043b\u044b\u049b \u0442\u04e9\u043b\u0435\u0443\u0448\u0456\u043d\u0456\u04a3 \u043e\u0440\u043d\u0430\u043b\u0430\u0441\u049b\u0430\u043d \u0436\u0435\u0440\u0456 \u0431\u043e\u0439\u044b\u043d\u0448\u0430 \u04b1\u0441\u044b\u043d\u044b\u043b\u0430\u0434\u044b.<\/p>\n\n\n\n

            <\/p>","protected":false},"excerpt":{"rendered":"

            From 2026, the Tax Code of the Republic of Kazakhstan introduces changes to the procedure for calculating and paying social tax. SOCIAL TAXPAYERS Social taxpayers include: From 2026, the following are not considered social taxpayers: DETERMINATION OF THE TAXABLE BASE If the taxable base is less than 14 MCI (60,550 tenge, where the MCI in […]<\/p>\n","protected":false},"author":22,"featured_media":1871,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-1870","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"\nSocial tax in 2026: what has changed - Moore Kazakhstan<\/title>\n<meta name=\"description\" content=\"From 2026, the Tax Code of the Republic of Kazakhstan introduces changes to the procedure for calculating and paying social tax.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kazakhstan.moore-global.com\/kk\/social-tax-in-2026-what-has-changed\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Social tax in 2026: what has changed - Moore Kazakhstan\" \/>\n<meta property=\"og:description\" content=\"From 2026, the Tax Code of the Republic of Kazakhstan introduces changes to the procedure for calculating and paying social tax.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kazakhstan.moore-global.com\/kk\/social-tax-in-2026-what-has-changed\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore Kazakhstan\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-09T10:18:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-13T14:52:41+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/01\/Social-tax.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1066\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Serik Kozhikenov\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Serik Kozhikenov\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 \u043c\u0438\u043d\u0443\u0442\u044b\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/\"},\"author\":{\"name\":\"Serik Kozhikenov\",\"@id\":\"https:\/\/kazakhstan.moore-global.com\/#\/schema\/person\/4d8a41721ad416bf40e7d2530d091d98\"},\"headline\":\"Social tax in 2026: what has changed\",\"datePublished\":\"2026-01-09T10:18:43+00:00\",\"dateModified\":\"2026-01-13T14:52:41+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/\"},\"wordCount\":280,\"image\":{\"@id\":\"https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/01\/Social-tax.jpg\",\"articleSection\":[\"News\"],\"inLanguage\":\"ru-RU\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/\",\"url\":\"https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/\",\"name\":\"Social tax in 2026: what has changed - Moore Kazakhstan\",\"isPartOf\":{\"@id\":\"https:\/\/kazakhstan.moore-global.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/01\/Social-tax.jpg\",\"datePublished\":\"2026-01-09T10:18:43+00:00\",\"dateModified\":\"2026-01-13T14:52:41+00:00\",\"author\":{\"@id\":\"https:\/\/kazakhstan.moore-global.com\/#\/schema\/person\/4d8a41721ad416bf40e7d2530d091d98\"},\"description\":\"From 2026, the Tax Code of the Republic of Kazakhstan introduces changes to the procedure for calculating and paying social tax.\",\"breadcrumb\":{\"@id\":\"https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/#breadcrumb\"},\"inLanguage\":\"ru-RU\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ru-RU\",\"@id\":\"https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/#primaryimage\",\"url\":\"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/01\/Social-tax.jpg\",\"contentUrl\":\"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/01\/Social-tax.jpg\",\"width\":1600,\"height\":1066,\"caption\":\"Social tax\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/kazakhstan.moore-global.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Social tax in 2026: what has changed\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/kazakhstan.moore-global.com\/#website\",\"url\":\"https:\/\/kazakhstan.moore-global.com\/\",\"name\":\"Moore Kazakhstan\",\"description\":\"Moore Kazakhstan is a member firm of Moore Global Network Limited \u2013 one of the world's leading audit, accounting and advisory networks. We provide a wide range of services in the field of financial audit, taxation, accounting.\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/kazakhstan.moore-global.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ru-RU\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/kazakhstan.moore-global.com\/#\/schema\/person\/4d8a41721ad416bf40e7d2530d091d98\",\"name\":\"Serik Kozhikenov\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ru-RU\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/d4b978d4934f12fb4de85c2f79148a5faf36bef3bc59bc63fdf4ded094d93b94?s=96&d=mm&r=g\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/d4b978d4934f12fb4de85c2f79148a5faf36bef3bc59bc63fdf4ded094d93b94?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/d4b978d4934f12fb4de85c2f79148a5faf36bef3bc59bc63fdf4ded094d93b94?s=96&d=mm&r=g\",\"caption\":\"Serik Kozhikenov\"},\"url\":\"https:\/\/kazakhstan.moore-global.com\/kk\/author\/serikkozhikenov\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"2026 \u0436\u044b\u043b\u0493\u044b \u04d9\u043b\u0435\u0443\u043c\u0435\u0442\u0442\u0456\u043a \u0441\u0430\u043b\u044b\u049b: \u049b\u0430\u043d\u0434\u0430\u0439 \u04e9\u0437\u0433\u0435\u0440\u0456\u0441\u0442\u0435\u0440 \u0431\u043e\u043b\u0434\u044b - Moore Kazakhstan","description":"2026 \u0436\u044b\u043b\u0434\u0430\u043d \u0431\u0430\u0441\u0442\u0430\u043f \u049a\u0430\u0437\u0430\u049b\u0441\u0442\u0430\u043d \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0430\u0441\u044b\u043d\u044b\u04a3 \u0421\u0430\u043b\u044b\u049b \u043a\u043e\u0434\u0435\u043a\u0441\u0456\u043d\u0434\u0435 \u04d9\u043b\u0435\u0443\u043c\u0435\u0442\u0442\u0456\u043a \u0441\u0430\u043b\u044b\u049b\u0442\u044b \u0435\u0441\u0435\u043f\u0442\u0435\u0443 \u0436\u04d9\u043d\u0435 \u0442\u04e9\u043b\u0435\u0443 \u0442\u04d9\u0440\u0442\u0456\u0431\u0456\u043d\u0435 \u04e9\u0437\u0433\u0435\u0440\u0456\u0441\u0442\u0435\u0440 \u043a\u04e9\u0437\u0434\u0435\u043b\u0433\u0435\u043d.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/kazakhstan.moore-global.com\/kk\/social-tax-in-2026-what-has-changed\/","og_locale":"en_US","og_type":"article","og_title":"Social tax in 2026: what has changed - Moore Kazakhstan","og_description":"From 2026, the Tax Code of the Republic of Kazakhstan introduces changes to the procedure for calculating and paying social tax.","og_url":"https:\/\/kazakhstan.moore-global.com\/kk\/social-tax-in-2026-what-has-changed\/","og_site_name":"Moore Kazakhstan","article_published_time":"2026-01-09T10:18:43+00:00","article_modified_time":"2026-01-13T14:52:41+00:00","og_image":[{"width":1600,"height":1066,"url":"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/01\/Social-tax.jpg","type":"image\/jpeg"}],"author":"Serik Kozhikenov","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Serik Kozhikenov","Est. reading time":"2 \u043c\u0438\u043d\u0443\u0442\u044b"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/#article","isPartOf":{"@id":"https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/"},"author":{"name":"Serik Kozhikenov","@id":"https:\/\/kazakhstan.moore-global.com\/#\/schema\/person\/4d8a41721ad416bf40e7d2530d091d98"},"headline":"Social tax in 2026: what has changed","datePublished":"2026-01-09T10:18:43+00:00","dateModified":"2026-01-13T14:52:41+00:00","mainEntityOfPage":{"@id":"https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/"},"wordCount":280,"image":{"@id":"https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/#primaryimage"},"thumbnailUrl":"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/01\/Social-tax.jpg","articleSection":["News"],"inLanguage":"ru-RU"},{"@type":"WebPage","@id":"https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/","url":"https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/","name":"2026 \u0436\u044b\u043b\u0493\u044b \u04d9\u043b\u0435\u0443\u043c\u0435\u0442\u0442\u0456\u043a \u0441\u0430\u043b\u044b\u049b: \u049b\u0430\u043d\u0434\u0430\u0439 \u04e9\u0437\u0433\u0435\u0440\u0456\u0441\u0442\u0435\u0440 \u0431\u043e\u043b\u0434\u044b - Moore Kazakhstan","isPartOf":{"@id":"https:\/\/kazakhstan.moore-global.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/#primaryimage"},"image":{"@id":"https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/#primaryimage"},"thumbnailUrl":"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/01\/Social-tax.jpg","datePublished":"2026-01-09T10:18:43+00:00","dateModified":"2026-01-13T14:52:41+00:00","author":{"@id":"https:\/\/kazakhstan.moore-global.com\/#\/schema\/person\/4d8a41721ad416bf40e7d2530d091d98"},"description":"2026 \u0436\u044b\u043b\u0434\u0430\u043d \u0431\u0430\u0441\u0442\u0430\u043f \u049a\u0430\u0437\u0430\u049b\u0441\u0442\u0430\u043d \u0420\u0435\u0441\u043f\u0443\u0431\u043b\u0438\u043a\u0430\u0441\u044b\u043d\u044b\u04a3 \u0421\u0430\u043b\u044b\u049b \u043a\u043e\u0434\u0435\u043a\u0441\u0456\u043d\u0434\u0435 \u04d9\u043b\u0435\u0443\u043c\u0435\u0442\u0442\u0456\u043a \u0441\u0430\u043b\u044b\u049b\u0442\u044b \u0435\u0441\u0435\u043f\u0442\u0435\u0443 \u0436\u04d9\u043d\u0435 \u0442\u04e9\u043b\u0435\u0443 \u0442\u04d9\u0440\u0442\u0456\u0431\u0456\u043d\u0435 \u04e9\u0437\u0433\u0435\u0440\u0456\u0441\u0442\u0435\u0440 \u043a\u04e9\u0437\u0434\u0435\u043b\u0433\u0435\u043d.","breadcrumb":{"@id":"https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/#breadcrumb"},"inLanguage":"ru-RU","potentialAction":[{"@type":"ReadAction","target":["https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/"]}]},{"@type":"ImageObject","inLanguage":"ru-RU","@id":"https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/#primaryimage","url":"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/01\/Social-tax.jpg","contentUrl":"https:\/\/kazakhstan.moore-global.com\/wp-content\/uploads\/sites\/18\/2026\/01\/Social-tax.jpg","width":1600,"height":1066,"caption":"Social tax"},{"@type":"BreadcrumbList","@id":"https:\/\/kazakhstan.moore-global.com\/social-tax-in-2026-what-has-changed\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/kazakhstan.moore-global.com\/"},{"@type":"ListItem","position":2,"name":"Social tax in 2026: what has changed"}]},{"@type":"WebSite","@id":"https:\/\/kazakhstan.moore-global.com\/#website","url":"https:\/\/kazakhstan.moore-global.com\/","name":"Moore Kazakhstan","description":"Moore Kazakhstan \u04d9\u043b\u0435\u043c\u0434\u0435\u0433\u0456 \u0436\u0435\u0442\u0435\u043a\u0448\u0456 \u0430\u0443\u0434\u0438\u0442, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043b\u0456\u043a \u0435\u0441\u0435\u043f \u0436\u04d9\u043d\u0435 \u043a\u043e\u043d\u0441\u0430\u043b\u0442\u0438\u043d\u0433 \u0436\u0435\u043b\u0456\u043b\u0435\u0440\u0456\u043d\u0456\u04a3 \u0431\u0456\u0440\u0456 Moore Global Network Limited \u043c\u04af\u0448\u0435\u0441\u0456 \u0431\u043e\u043b\u044b\u043f \u0442\u0430\u0431\u044b\u043b\u0430\u0434\u044b. \u0411\u0456\u0437 \u049b\u0430\u0440\u0436\u044b\u043b\u044b\u049b \u0430\u0443\u0434\u0438\u0442, \u0441\u0430\u043b\u044b\u049b \u0441\u0430\u043b\u0443, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043b\u0456\u043a \u0435\u0441\u0435\u043f \u0441\u0430\u043b\u0430\u0441\u044b\u043d\u0434\u0430\u0493\u044b \u049b\u044b\u0437\u043c\u0435\u0442\u0442\u0435\u0440\u0434\u0456\u04a3 \u043a\u0435\u04a3 \u0441\u043f\u0435\u043a\u0442\u0440\u0456\u043d \u043a\u04e9\u0440\u0441\u0435\u0442\u0435\u043c\u0456\u0437.","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/kazakhstan.moore-global.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ru-RU"},{"@type":"Person","@id":"https:\/\/kazakhstan.moore-global.com\/#\/schema\/person\/4d8a41721ad416bf40e7d2530d091d98","name":"\u0421\u0435\u0440\u0438\u043a \u041a\u043e\u0436\u0438\u043a\u0435\u043d\u043e\u0432","image":{"@type":"ImageObject","inLanguage":"ru-RU","@id":"https:\/\/secure.gravatar.com\/avatar\/d4b978d4934f12fb4de85c2f79148a5faf36bef3bc59bc63fdf4ded094d93b94?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d4b978d4934f12fb4de85c2f79148a5faf36bef3bc59bc63fdf4ded094d93b94?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d4b978d4934f12fb4de85c2f79148a5faf36bef3bc59bc63fdf4ded094d93b94?s=96&d=mm&r=g","caption":"Serik Kozhikenov"},"url":"https:\/\/kazakhstan.moore-global.com\/kk\/author\/serikkozhikenov\/"}]}},"_links":{"self":[{"href":"https:\/\/kazakhstan.moore-global.com\/kk\/wp-json\/wp\/v2\/posts\/1870","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kazakhstan.moore-global.com\/kk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kazakhstan.moore-global.com\/kk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kazakhstan.moore-global.com\/kk\/wp-json\/wp\/v2\/users\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/kazakhstan.moore-global.com\/kk\/wp-json\/wp\/v2\/comments?post=1870"}],"version-history":[{"count":0,"href":"https:\/\/kazakhstan.moore-global.com\/kk\/wp-json\/wp\/v2\/posts\/1870\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kazakhstan.moore-global.com\/kk\/wp-json\/wp\/v2\/media\/1871"}],"wp:attachment":[{"href":"https:\/\/kazakhstan.moore-global.com\/kk\/wp-json\/wp\/v2\/media?parent=1870"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kazakhstan.moore-global.com\/kk\/wp-json\/wp\/v2\/categories?post=1870"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kazakhstan.moore-global.com\/kk\/wp-json\/wp\/v2\/tags?post=1870"},{"taxonomy":"location","embeddable":true,"href":"https:\/\/kazakhstan.moore-global.com\/kk\/wp-json\/wp\/v2\/location?post=1870"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}