From January 1, 2026, the Republic of Kazakhstan implemented revised rules for how personal income is taxed. Under the new framework, various groups of taxpayers are subject to updated tax rates and eligible for specific deductions.
Personal Income Tax Rates (Post-January 2026)
General individual income
A progressive tax structure was introduced on income:
- Earnings up to about $73,000 / €62,000 are taxed at 10 %.
- For income exceeding that level, the portion up to the threshold remained at 10 %, while any surplus is taxed at 15 %.
Individuals engaged in private practice
Freelancers and licensed professionals face a flat personal income tax charge of 9 %.
Dividends
Dividend income is taxed as follows:
- Up to roughly $20,000 / €17,000 — at 5 %.
- Amounts above that — 5 % on the portion within the limit and 15 % on the excess.
Income of individual entrepreneurs and individual farmers (general taxation regime)
- Up to about $20,000 / €17,000 — 10 %.
- Above the threshold — 10 % on the capped portion plus 15 % on the remainder.
Tax Deductions Available
Under the updated system, taxpayers can reduce their taxable income with several deductions that were applied throughout the year:
- Mandatory social contributions — including state pension payments, compulsory health insurance contributions, and social payments under civil law contracts.
- A standard annual deduction equal to around $1,600 / €1,360 (30 MCI per month, up to 360 MCI).
- Social deductions, which include:
- Around $22,000 / €18,700 for individuals with severe (Group I or II) disabilities.
- Roughly $3,900 / €3,300 for those with less severe (Group III) disabilities, children with disabilities, veterans, and qualifying caregivers (parents, guardians, adoptive or foster parents), where permitted under the law.
For Further Support, Reach Out to Leinonen Kazakhstan
If you have any questions or need assistance regarding these updated tax rules, please contact Leinonen Kazakhstan for further guidance.
