Kazakhstan

The calculation of the personal income tax on income over 8,500 MCI in 2026 is as follows: the portion of annual income up to 8,500 MCI( 36,762,500 KZT) is taxed at a rate of 10%, and the amount exceeding 8,500 MCI (36,762,500 KZT) is taxed at a rate of 15%. 

For local employees:

individual income tax on annual income up to 36,762,500 KZT = (gross income - obligatory pension contributions [10%] - COSMI [2%] - 30* MCI [KZT 129,750­]) x 10%.

individual income tax on annual income over 36,762,500 KZT = (gross income - obligatory pension contributions [10%] - COSMI [2%] - 30* MCI [KZT 129,750­]) x 15%.

For expatriate employees: individual income tax = gross income x 10% or 15%.