Kazakhstan proposes new cumulative income tax calculation for 2026

September 14, 2026 at 12:10 PM1 min

This digest was compiled by AI from multiple sources — links to the originals are below.

Kazakhstan's draft Tax Code proposes calculating individual income tax (IIT) on a cumulative basis for all taxable income from a single tax agent, excluding dividends. The draft law is open for public discussion until September 25, 2026. The changes also revise the application of basic and social tax deductions.

Key Facts

The draft law proposes calculating IIT on a cumulative basis for all taxable income from a single tax agent, excluding dividends.
Public discussion of the draft law runs until September 25, 2026.
The basic tax deduction is 30 monthly calculation indices (MCI), equal to 129,800 tenge in 2026.
The draft introduces a unified formula for determining taxable income at the source of payment, with a separate calculation for dividends.

Cumulative Tax Calculation

The draft amendments to Articles 439, 440, and 441 of the Tax Code change how tax agents calculate individual income tax. Currently, Article 441 regulates tax calculation on employee income, but the draft extends this procedure to other income taxed at the source of payment. Under the new scheme, a tax agent will consider the total amount of an individual's taxable income received from that agent since the beginning of the year, rather than each type of income separately. Dividends are excluded from this cumulative total and will have a separate calculation.

Deduction Application Changes

The draft proposes applying the basic tax deduction once to the cumulative income. The basic tax deduction is set at 30 MCI per calendar month, which equals 129,800 tenge in 2026. This deduction replaced the previous standard deduction of 14 MCI under the new Tax Code effective from 2026. Social tax deductions and the deduction for social payments are also applied sequentially after the basic deduction.