Tax Rates and Social Payments for 2026
Current tax rates and deductions in effect in the Republic of Kazakhstan for 2026
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Tax Rates and Social Payments for 2026 - FCHAIN
MCI (Monthly Calculation Index)
4,325 KZT
Minimum wage
85,000 KZT
CIT under the general taxation regime
20%
| Indicator / Tax | 2026 |
|---|---|
| MCI (Monthly Calculation Index) | 4,325 KZT |
| Minimum wage | 85,000 KZT |
| CIT under the general taxation regime | 20% |
| CIT under the Special Tax Regime based on the simplified declaration | 4% (with the right for local representative bodies to decrease or increase the rate by up to 50%) |
| Individual income tax | 10% of annual income up to 8,500 MCI 15% of annual income over 8,500 MCI |
| VAT | 16% |
| Social tax | 6% |
| Social contributions | 5% |
| Pension Contributions: | |
| for employees | 10% |
| Civil contracts | 10% |
| Individual entrepreneurs, private practitioners, farms, self-paying individuals | 10% |
| Mandatory Pension Contributions for Employers | 5% |
| Mandatory Professional Pension Contributions | 3,5% |
| CSHI deductions | 3% |
| CSHI contributions: | |
| by the state | 2% |
| by employees | 2% |
| Civil contracts | 2% |
Corporate Income Tax (CIT)
General taxation regime:
20%
Special Tax Regime (simplified declaration):
4%
with the right to change up to 50%
Individual Income Tax (IIT)
Up to 8,500 MCI:
10%
Over 8,500 MCI:
15%
Value Added Tax (VAT)
16%
General VAT rate for all taxpayers
This information is valid for 2026. For more detailed information, please refer to the official sources of the legislation of the Republic of Kazakhstan.
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Social Payments
Mandatory Pension Contributions (MPC)
For employees:
10%
Under civil contracts:
10%
Mandatory Pension Contributions for Employers:
5%
Mandatory Professional Pension Contributions:
3,5%
CSHI
CSHI deductions:
3%
Contributions by the state:
2%
Contributions by employees:
2%
Social tax:
6%
Social contributions:
5%