New Rules for Payment of PIT and Social Contributions Starting from 2026 - FCHAIN

Starting January 1, 2026, new rules for paying Personal Income Tax (PIT) and social contributions for internet platform operators will come into effect in Kazakhstan. The changes were approved by the Order of the Minister of Labor and Social Protection of the Population of the Republic of Kazakhstan No. 319 dated October 16, 2025. These updates directly affect companies and individual contractors providing services and receiving income through online platforms. Therefore, business owners should understand in advance how the reporting requirements and operator obligations will change.

Main Provisions of the New Rules

Internet platform operators are now required to submit information on the income of contractors (individuals, individual entrepreneurs, or legal entities) to the State Revenue Committee (SRC) on a monthly basis by the 5th day of the following month. Data will be transmitted automatically through integration with a special mobile application. Based on this information, the SRC will independently calculate the amounts of PIT, mandatory pension contributions (MPC), employer pension contributions (EPC), social contributions (SC), and medical insurance payments (MIP). Penalties will be applied for late or incomplete payments.

Categories of Exempt Contractors

Certain categories of contractors will be exempt from paying some types of social contributions. Information about these categories will be obtained from the Information System of the Ministry of Labor and Social Protection (AIS MLSP) to ensure correct tax calculations. By the 15th day of the following month, the SRC will provide operators with data on the calculated PIT and social contributions and send it to the AIS MLSP for reconciliation. This automation will reduce reporting errors and increase accuracy.

Payment Deadlines and Procedures

Taxes and social contributions must be paid no later than the 25th day of the following month. All payments will be made via a single consolidated payment order, which must include: the reporting period (month, year); BIN/IIN of the operator and contractor; contractor’s full name; payment rates:

1% — MPC;

1% — EPC;

1% — SC;

1% — contributions;

0% — PIT.

If the specified rates are incorrect or missing, the payment will be returned to the operator with an explanation.

How Accounting Will Change and What Businesses Need to Know

The new rules require precise compliance with deadlines and proper accounting for all social contributions. This will increase the amount of work for financial reporting and tax control. For companies providing services through internet platforms, it is crucial to maintain accurate accounting. Professional accounting services can help with:

• calculation of taxes and social payments;
• preparation and submission of reports to the SRC;
• ensuring timely payments;
• maintaining digital document archives.

The cost of accounting services depends on the number of transactions and contractors, but it significantly reduces the risk of penalties and financial mistakes. If you need reliable bookkeeping and accounting services, choose a company that follows legal updates and understands the 2026 tax reforms.

How FChain Can Help

FChain KZ provides a full range of accounting services for internet platforms, individual entrepreneurs, and legal entities. We handle:

• calculation of PIT and social contributions under the new rates;
• preparation and submission of reports to the SRC and State Corporation;
• monitoring of payment deadlines;
• consulting on tax optimization.

Partnering with FChain KZ ensures your business fully complies with new legislation and that your accounting is transparent, accurate, and on time.

For professional support, please contact us at almaty@f-chain.com or via WhatsApp at +7 771 214 1820.

Prepared by:
Moldir Mukhtar
Business Development Specialist

FChain Kazakhstan