{"id":50160,"date":"2026-01-23T21:11:49","date_gmt":"2026-01-23T18:11:49","guid":{"rendered":"https:\/\/kz.f-chain.com\/stavki-nalogov-i-socialnyh-platezhej\/"},"modified":"2026-01-30T14:17:48","modified_gmt":"2026-01-30T11:17:48","slug":"stavki-nalogov-i-socialnyh-platezhej","status":"publish","type":"page","link":"https:\/\/kz.f-chain.com\/en\/stavki-nalogov-i-socialnyh-platezhej\/","title":{"rendered":"Tax Rates and Social Payments for 2026"},"content":{"rendered":"

[vc_row css_class=”page-section”][vc_column][vc_column_text]<\/p>\n

Tax Rates and Social Payments for 2026<\/h1>\n

Current tax rates and deductions in effect in the Republic of Kazakhstan for 2026<\/p>\n

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\n

MCI (Monthly Calculation Index)<\/h3>\n

4,325 KZT<\/p>\n<\/div>\n

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\n

Minimum wage<\/h3>\n

85,000 KZT<\/p>\n<\/div>\n

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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Indicator \/ Tax<\/th>\n2026<\/th>\n<\/tr>\n<\/thead>\n
MCI (Monthly Calculation Index)<\/a><\/td>\n4,325 KZT<\/td>\n<\/tr>\n
Minimum wage<\/a><\/td>\n85,000 KZT<\/td>\n<\/tr>\n
CIT<\/a> under the general taxation regime<\/td>\n20%<\/td>\n<\/tr>\n
CIT under the Special Tax Regime based on the simplified declaration<\/td>\n4% (with the right for local representative bodies to decrease or increase the rate by up to 50%)<\/td>\n<\/tr>\n
Individual income tax<\/a><\/td>\n10% of annual income up to 8,500 MCI
\n15% of annual income over 8,500 MCI<\/td>\n<\/tr>\n
VAT<\/a><\/td>\n16%<\/td>\n<\/tr>\n
Social tax<\/a><\/td>\n6%<\/td>\n<\/tr>\n
Social contributions<\/a><\/td>\n5%<\/td>\n<\/tr>\n
Pension Contributions:<\/td>\n<\/td>\n<\/tr>\n
for employees<\/a><\/td>\n10%<\/td>\n<\/tr>\n
Civil contracts<\/a><\/td>\n10%<\/td>\n<\/tr>\n
Individual entrepreneurs, private practitioners, farms, self-paying individuals<\/a><\/td>\n10%<\/td>\n<\/tr>\n
Mandatory Pension Contributions for Employers<\/a><\/td>\n5%<\/td>\n<\/tr>\n
Mandatory Professional Pension Contributions<\/a><\/td>\n3,5%<\/td>\n<\/tr>\n
CSHI deductions<\/a><\/td>\n3%<\/td>\n<\/tr>\n
CSHI contributions:<\/td>\n<\/td>\n<\/tr>\n
by the state<\/a><\/td>\n2%<\/td>\n<\/tr>\n
by employees<\/a><\/td>\n2%<\/td>\n<\/tr>\n
Civil contracts<\/a><\/td>\n2%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row css_class=”page-section”][vc_column][vc_tta_tabs style=”modern” color=”peacoc” spacing=”5″ active_section=”1″][vc_tta_section title=”Main Taxes” tab_id=”main-taxes”][vc_row_inner][vc_column_inner width=”1\/2″][vc_column_text]<\/p>\n

Corporate Income Tax (CIT)<\/h3>\n
\n

General taxation regime:<\/strong><\/p>\n

20%<\/p>\n<\/div>\n

\n

Special Tax Regime (simplified declaration):<\/strong><\/p>\n

4%<\/p>\n

with the right to change up to 50%<\/p>\n<\/div>\n

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Individual Income Tax (IIT)<\/h3>\n
\n

Up to 8,500 MCI:<\/strong><\/p>\n

10%<\/p>\n<\/div>\n

\n

Over 8,500 MCI:<\/strong><\/p>\n

15%<\/p>\n<\/div>\n

[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_tta_section][vc_tta_section title=”VAT” tab_id=”vat”][vc_column_text css=””]<\/p>\n

\n

Value Added Tax (VAT)<\/h3>\n

16%<\/p>\n

VAT registration threshold of 10,000 MCI \u2014 KZT 43.25 million in 2026<\/p>\n<\/div>\n

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Note:<\/strong> All links lead to official documents of the legislation of the Republic of Kazakhstan. This information is valid for 2026.<\/p>\n

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This information is valid for 2026. For more detailed information, please refer to the official sources of the legislation of the Republic of Kazakhstan.<\/em><\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

[vc_row css_class=”page-section”][vc_column][vc_column_text] Tax Rates and Social Payments for 2026 Current tax rates and deductions in effect in the Republic of Kazakhstan for 2026 [\/vc_column_text][\/vc_column][\/vc_row][vc_row css_class=”page-section”][vc_column width=”1\/2″][vc_column_text] MCI (Monthly Calculation Index) 4,325 KZT [\/vc_column_text][\/vc_column][vc_column width=”1\/2″][vc_column_text] Minimum wage 85,000 KZT [\/vc_column_text][\/vc_column][\/vc_row][vc_row css_class=”page-section”][vc_column][vc_column_text] Indicator \/ Tax 2026 MCI (Monthly Calculation Index) 4,325 KZT Minimum wage 85,000 KZT CIT<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-50160","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/pages\/50160","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/comments?post=50160"}],"version-history":[{"count":2,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/pages\/50160\/revisions"}],"predecessor-version":[{"id":50254,"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/pages\/50160\/revisions\/50254"}],"wp:attachment":[{"href":"https:\/\/kz.f-chain.com\/en\/wp-json\/wp\/v2\/media?parent=50160"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}