Individual Taxation in Kazakhstan
Kazakhstan's Monthly Calculation Indices (MCI) that are subject to change every year, affecting the calculation of various taxes and contributions. For MCI values please visit the Data Hub page of our website.
This resource aims to give answer to all your questions on the payroll process in Kazakhstan, ensuring our clients are well-equipped to manage their financial obligations efficiently. Here we provide information on personal taxes, with references to relevant laws and extracts from these laws detailing the main tax rates and calculation methods, and a sample payroll tax computation for current year.
By consolidating this information, we hope to offer a comprehensive tool that aids in navigating the complexities of Kazakhstan's tax system, facilitating a smoother payroll process for businesses of all sizes.
Kazakhstan's Monthly Calculation Indices (MCI) that are subject to change every year, affecting the calculation of various taxes and contributions. For MCI values please visit the Data Hub page of our website.
This resource aims to give answer to all your questions on the payroll process in Kazakhstan, ensuring our clients are well-equipped to manage their financial obligations efficiently. Here we provide information on personal taxes, with references to relevant laws and extracts from these laws detailing the main tax rates and calculation methods, and a sample payroll tax computation for current year.
By consolidating this information, we hope to offer a comprehensive tool that aids in navigating the complexities of Kazakhstan's tax system, facilitating a smoother payroll process for businesses of all sizes.
Employee Taxes and Contributions (2025)
| Paid by Employee (under Labor Contracts) | Rate | Comments |
|---|---|---|
| Mandatory Pension Contributions (MPC or ОПВ) | 10% | Max. limit applies |
| Compulsory Social Medical Insurance Contributions by Employee (CSMIC or ВОСМС) | 2% | Max. limit applies |
| Personal Income Tax (PIT) | 10% |
Both Pension Contributions and Medical Insurance Contributions payable by employees are deductible for the purpose of Personal Income Tax calculation.
| Paid by Employer (under Labor Contracts) | Rate | Comments |
|---|---|---|
| Social Tax (ST) | 11.0% | 9.5% in 2024 |
| - including Social Contributions (SC) | 5.0% | |
| Compulsory Social Medical Insurance Payments by Employer (CSMIP or ОСМС) | 3% | Max. limit applies |
| Mandatory Pension Contributions by the Employer (MPCE or ОПВР) | 2.5% | 1.5% in 2024 |
| Statotory Deduction | KZT 55048 | 14 MCI (2025: 3932 Tenge) |