Kazakhstan

Social payment tax deduction

In the Tax Code, the following deductions, previously applied separately, are now combined under the general category ’social payment deductions’:

• Mandatory pension contributions.

• Contributions to mandatory social medical insurance.

• Social contributions withheld from individuals’ income under civil law contracts.

Basic tax deduction

Starting 1 January 2026, the basic tax deduction is set at 30 MCI per month, with an annual limit of 360 MCI.

Social tax deduction 

Standard tax deductions for persons with disabilities and WWII veterans are now allocated to a separate article as social tax deductions. 

The tax deduction for persons with disabilities of groups I and II is increased to 5,000 MCI. The deduction for other privileged categories, such as persons with disabilities of group III, parents and guardians of a child with disabilities, and other persons entitled to a social tax deduction, remains at 882 MCI.

Business deductions

There are no business deductions allowed for employees. An individual may claim business deductions only if registered as an entrepreneur.