Kazakhstan Payroll Changes - 2026

Kazakhstan will introduce a new tax code in 2026. The full impact is still being assessed, and some details may change. Below is a summary of the confirmed updates so far.

• Tax updates
  • Progressive PIT: 15% PIT on salaries above KZT 3,063,542 (currently a flat 10% for all).
  • Social tax: New rate is 6% without deductions (currently 11% with deductions).
  • Standard tax deduction: New deduction of KZT 129,750, reducing the PIT base by this amount.

Social contributions

• Medical insurance contributions (Employer):
  • New maximum threshold: KZT 3,400,000 (currently KZT 850,000)
  • New max contribution: KZT 102,000 (3% of KZT 3,400,000)
  • Current max contribution: KZT 25,500 (3% of KZT 850,000)
     
• Medical insurance contributions (Employee):
  • New maximum threshold: KZT 1,700,000 (currently KZT 850,000)
  • New max contribution: KZT 34,000 (2% of KZT 1,700,000)
  • Current max contribution: KZT 17,000 (2% of KZT 850,000)
     
• Employer pension contribution:
  • New rate is 3.5% (currently 2.5%)