How is income tax calculated in Kazakhstan?
From 2026 Kazakhstan taxes annual income at 10% up to 8,500 times the Monthly Calculation Index (MCI) and 15% on the excess. One MCI is KZT 4,325 in 2026, so the 15% rate starts above KZT 36,762,500.
Each employee gets a basic tax deduction of 30 MCI a month, at most 360 MCI (KZT 1,557,000) a year. Mandatory pension and medical insurance contributions are also deducted before tax.
Kazakh citizens, foreigners with a residence permit and EAEU citizens on a local contract pay 10% pension on monthly pay up to 50 times the minimum wage (KZT 4,250,000) and 2% medical insurance up to 20 times the minimum wage (KZT 1,700,000).
What is the income tax rate in Kazakhstan?
| Taxable income | Rate |
|---|---|
| KZT 0 – KZT 36,762,500 | 10% |
| Over KZT 36,762,500 | 15% |
What mandatory salary deductions apply?
- Obligatory pension contributions (employee): 10% of pay, on up to 4,250,000 a month (citizens only).
- Obligatory medical insurance (employee): 2% of pay, on up to 1,700,000 a month (citizens only).
Gross salary and take-home salary
Gross salary is what your contract says before anything is taken off. Take-home salary is what reaches your bank account after income tax and the compulsory employee contributions. Employer contributions are paid on top of your salary and are not taken from it.
Example: KZT 1,300,000.00 a month
An employee earning 1,300,000 a month, about US$3,000.
| Item | Monthly | Annual |
|---|---|---|
| Gross salary | KZT 1,300,000.00 | KZT 15,600,000.00 |
| Income tax | KZT 101,425.00 | KZT 1,217,100.00 |
| Compulsory contributions | KZT 156,000.00 | KZT 1,872,000.00 |
| Take-home pay | KZT 1,042,575.00 | KZT 12,510,900.00 |
Effective income tax rate 7.8%; all deductions 19.8%.
Frequently asked questions
What is the income tax rate in Kazakhstan?
10% on annual income up to 8,500 MCI (KZT 36,762,500 in 2026) and 15% above.
Do foreigners pay pension contributions?
Only those with a Kazakh residence permit or EAEU citizens on a local contract; other expatriates do not.
What is the basic tax deduction?
30 MCI a month, up to 360 MCI (KZT 1,557,000) a year from 2026.
Official sources
- PwC Worldwide Tax Summaries (reviewed 23 July 2026): Kazakhstan - Individual - Taxes on personal income. Read 5 November 2026.
- PwC Worldwide Tax Summaries (reviewed 23 July 2026): Kazakhstan - Individual - Deductions. Read 5 November 2026.
- PwC Worldwide Tax Summaries (reviewed 23 July 2026): Kazakhstan - Individual - Other taxes. Read 5 November 2026.
- PwC Worldwide Tax Summaries (reviewed 23 July 2026): Kazakhstan - Individual - Significant developments. Read 5 November 2026.
- PwC Worldwide Tax Summaries: Kazakhstan - Corporate - Other taxes. Read 5 November 2026.
Last reviewed 5 November 2026. An estimate for planning, not tax advice; your employer’s payroll and the tax authority decide what is actually withheld.
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