Social Tax in 2026

Social Tax in 2026

 Starting from January 1, 2026, significant changes to the procedure for calculating the social tax will come into force in the Republic of Kazakhstan. The reforms affect almost all categories of taxpayers – from large businesses to individual entrepreneurs and persons engaged in private practice. The main goal of the reform is to reduce the tax burden, simplify calculations, and increase transparency of the system.

 

Key Changes to the Social Tax from 2026

One of the most important changes is the elimination of the linkage between the social tax and social contributions. Previously, the calculation of social tax directly depended on the amount of social contributions. From 2026, these payments will be calculated independently. This will simplify accounting and tax records and reduce the risk of calculation errors.

 

Unified Social Tax Rate – 6%

From January 1, 2026, a unified social tax rate of 6% is established, which is a significant reduction compared to the previous rate of 11%. This change is aimed at supporting businesses, especially in the context of rising costs and the need to stimulate entrepreneurial activity.

 

Social Tax for Individual Entrepreneurs and Private Practitioners

For individual entrepreneurs and persons engaged in private practice, a fixed procedure for paying social tax will be introduced starting in 2026:

• for themselves – in the amount of 2 MCI;
• for each employee – 1 MCI.

This approach simplifies calculations, makes the tax burden more predictable, and reduces administrative costs for small businesses.

 

Exemption from Social Tax under Special Tax Regimes

An important change is that taxpayers applying special tax regimes are exempt from paying social tax. The exemption applies, among others, to self-employed persons and taxpayers operating under the simplified declaration regime. This measure makes special tax regimes even more attractive and promotes the legalization of income for small businesses and self-employed individuals.

 

What Businesses Should Consider Now

Although the changes will take effect in 2026, entrepreneurs and accountants are advised to prepare in advance by analyzing the impact of the new rates on the company’s financial model, reviewing payroll calculations, preparing accounting systems for the new rules, and updating internal policies and employment contracts. Timely preparation will help avoid errors and penalties and allow businesses to fully benefit from the reduced tax burden.

 

How FChain Helps Businesses Adapt to Changes

FChain provides comprehensive support to businesses and individual entrepreneurs amid changes in tax legislation. We help to correctly determine the applicable tax regime and rates, calculate social tax and other mandatory payments under the new rules, automate tax and accounting processes, prepare for audits and minimize tax risks, and obtain up-to-date clarifications on changes to the Tax Code.

With FChain, you don’t just follow changes – you use them to drive growth and ensure the sustainability of your business.

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

Changes in Social Contributions in 2026

Prepared by: Moldir Mukhtar

Business Development Specialist

FChain Kazakhstan

January 13, 2026