Mandatory employer pension contributions

2.5 %

Minimal Salary (2025)

70 000 KZT

Monthly calculation index (2025)

3 932 KZT

VAT

12%

CIT

20%

Individual Income Tax

10%

Obligatory pension contributions

10%

Mandatory lists of persons exempted from payment of deductions

3%

Social Tax

11%

Social Contributions

5%

Contributions to the Compulsory Lists of Exempt Persons

2%

Compulsory occupational pension contributions

5%

Personal Income Tax Deduction

14 МCI (50 048 KZT)

Personal Income Tax Deduction

882 МCI (3 468 024 KZT)

Base salary

17 697 KZT

Basic pension (2025)

32 360 KZT

Minimum pension (2025)

62 771 KZT

Living wage

46 228 тг.