Mandatory employer pension contributions

1.5 %

Minimal Salary

70 000 KZT

Monthly calculation index (2023)

3 450 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

9,5%

Social Contributions

3,5%

Contributions to the Compulsory Lists of Exempt Persons

2%

Compulsory occupational pension contributions

5%

Personal Income Tax Deduction

14 МCI (48 300 KZT)

Personal Income Tax Deduction

882 МCI (3 042 900 KZT)

Base salary

17 697 KZT

Basic pension

24 341 KZT

Minimum pension (2023)

53 076 KZT

Living wage

40 567 тг.