{"id":52359,"date":"2026-07-10T08:07:13","date_gmt":"2026-07-10T05:07:13","guid":{"rendered":"https:\/\/kz.f-chain.com\/?p=52359"},"modified":"2026-07-10T08:07:13","modified_gmt":"2026-07-10T05:07:13","slug":"personal-income-tax-deductions-rk","status":"publish","type":"post","link":"https:\/\/kz.f-chain.com\/en\/feautured-post\/personal-income-tax-deductions-rk\/","title":{"rendered":"Personal Income Tax Deductions"},"content":{"rendered":"

Personal Income Tax Deductions<\/strong><\/h2>\n

As part of the implementation of the new Tax Code of the Republic of Kazakhstan, efforts continue to establish a consistent approach to the application of tax legislation. During the 20th meeting of the Project Office, chaired by Deputy Prime Minister \u2013 Minister of National Economy Serik Zhumangarin, participants discussed the application of basic and social tax deductions for Personal Income Tax (PIT). The decisions made are of practical importance for both employers responsible for payroll calculations and individuals who are entitled to tax benefits.<\/p>\n

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Basic Tax Deduction: Unused Amounts Cannot Be Carried Forward<\/strong><\/h3>\n

One of the key changes introduced by the new Tax Code is the implementation of a basic tax deduction of 30 Monthly Calculation Indexes (MCI) per month, up to a maximum of 360 MCI per calendar year. The deduction reduces an individual’s taxable income and, consequently, the amount of Personal Income Tax payable. During the meeting, participants discussed a practical issue: what happens if an employee’s monthly income is lower than the amount of the available tax deduction? Under the previous Tax Code, any unused portion of the deduction could be carried forward to subsequent months within the same calendar year. However, this provision has been removed from the new Tax Code. Representatives of the National Chamber of Entrepreneurs “Atameken” proposed retaining the previous carry-forward mechanism. However, representatives of the State Revenue Committee explained that the concept of the new legislation is to provide the basic tax deduction as a monthly tax relief measure. Therefore, the deduction applies separately to each calendar month and any unused portion cannot be carried forward to future tax periods. Following the discussion, it was decided that the State Revenue Committee will issue official clarifications confirming this approach.<\/p>\n

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Social Tax Deductions: A Unified Approach Is Required<\/strong><\/h3>\n

The meeting also focused on the application of social tax deductions for Personal Income Tax.<\/p>\n

The Tax Code provides the following social deductions:<\/p>\n