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:
- individual entrepreneurs;
- individuals engaged in private practice;
- resident legal entities of the Republic of Kazakhstan and their structural subdivisions;
- non-resident legal entities carrying out activities in the Republic of Kazakhstan through permanent establishments;
- non-resident legal entities carrying out activities through structural subdivisions that do not lead to the formation of a permanent establishment.
From 2026, the following are not considered social taxpayers:
- persons applying special tax regimes: for self-employed individuals; based on a simplified declaration; for peasant or farm enterprises;
- specialized organizations of persons with disabilities in accordance with the Social Code of the Republic of Kazakhstan.
DETERMINATION OF THE TAXABLE BASE
If the taxable base is less than 14 MCI (60,550 tenge, where the MCI in 2026 is 4,325 tenge), it is determined based on 14 MCI, as before, except in cases where an employee was hired or dismissed during the month in which income was accrued.
SOCIAL TAX RATES IN 2026
From 2026, the following social tax rates apply:
- a unified rate of 6% (reduced from 11%);
- a reduced rate of 1.8% for agricultural producers and processors;
- for individual entrepreneurs and individuals engaged in private practice:
- for themselves — 2 MCI;
- per employee — 1 MCI;
- for peasant farms:
- for themselves — 0.6 MCI;
- per employee — 0.3 MCI.
PROCEDURE FOR CALCULATING SOCIAL TAX PAYABLE TO THE BUDGET
From 2026, the calculated amount of social tax is not subject to reduction by the amount of calculated social contributions.
Social tax must be paid by the 25th day. Quarterly reporting must be submitted by the 15th day following the reporting quarter, at the taxpayer’s place of registration.
