Kazakhstan

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

For local employees:

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

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