Overview of changes in the legislation of the Republic of Kazakhstan on the payroll for 2026
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Overview of Changes in the Legislation of the Republic of Kazakhstan
Payroll Fund (FOT) for 2026
Payroll Taxes and Contributions
At the employee’s expense:
Mandatory Pension Contributions (OPV) — 10%
Contributions to Mandatory Social Health Insurance (VOSMS) — 2%
Individual Income Tax (IIT) — 10% up to 8,500 MRP and 15% above 8,500 MRP
At the employer’s expense:
Social Tax (SN) — 6%
Social Contributions (SO) — 5%
Contributions to Mandatory Social Health Insurance (OOSMS) — 3%
Professional Pension Contributions (OPPV) — 5%
Employer’s Mandatory Pension Contributions (OPVR) — 3.5%
OPV - 10%
No changes.
10% is withheld from the accrued income.
The maximum amount of OPV withholdings is 425,000 KZT,
which corresponds to an income of 50 MRP (4,250,000 KZT).
For income exceeding this amount, OPV withholding is capped at 425,000 KZT.
VOSMS - 2%
The 2% rate remains unchanged.
The upper income limit for calculating contributions increases
from 10 minimum wages (850,000 KZT) to 20 minimum wages (1,700,000 KZT).
The maximum contribution increases from 17,000 KZT to 34,000 KZT.
Example:
with an accrued income of 2,000,000 KZT, the previously withheld VOSMS was 17,000 KZT;
now it will be 34,000 KZT.
Individual Income Tax (IIT)
Tax deductions when calculating IIT
An employee is entitled to apply the following types of personal tax deductions:
-
Tax deduction for social payments
(mandatory pension contributions; contributions to mandatory social health insurance)
— unchanged since 2025; -
Basic tax deduction
(30 times the MRP)
— it was 14 MRP in 2025; -
Social tax deductions
(5,000 times the MRP for persons with disabilities of Group I and II;
882 times the MRP for persons with disabilities of Group III;
a child with a disability; adopters)
— a division by disability groups has been introduced;
in 2025 there was a single deduction of 882 MRP. -
Other deductions are excluded
(canceled: deductions for mortgage loans and education
(previously referred to as preliminary deductions)
and deductions for large families).
Mandatory condition for granting deductions
Basic and social tax deductions are granted to employees
only on the basis of a written application,
in accordance with paragraph 2 of Article 437 of the Tax Code of the Republic of Kazakhstan.
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Calculation of Individual Income Tax (IIT) on a Cumulative Basis
In 2026, when calculating IIT, a progressive tax scale will apply to employees’ incomes.
The 10% rate is applied to taxable income up to 8,500 MCI per year.
For taxable income exceeding 8,500 MCI per year, a 15% rate is applied (to the excess amount).
What is an employee’s taxable income?
It is the difference between the accrued amounts to the employee and tax deductions.
That is, accrued amounts include salary based on tariff rates or official salaries and other income, plus accrued indirect income (which is not payable to the employee, but under the Tax Code must be treated as employee income for tax purposes — what is reflected in the payslip as accrued and withheld), such as meals, per diems exceeding the statutory limits, corporate gifts, insurance, minus tax deductions (which we discussed earlier: OPV, VOSMS and 30 MCI).
The result is the taxable income for IIT.
If this amount on a cumulative basis, that is, summed from the beginning of the year to the current date, exceeds 8,500 MCI (36,762,500 KZT), then the 15% IIT rate will be applied to the excess amount.
Changes: Voluntary Medical Insurance (VMI)
In 2026, VMI is subject to full taxation both on the employee’s side and on the employer’s side, in accordance with the new Tax Code.
In 2025, this type of employee income was exempt from taxation.
This means that the employee’s insurance amount will continue to be treated as income, but taxes will be withheld at the employee’s expense:
IIT 10%, OPV 10%, VOSMS 2%.
Example:
The employee’s insurance amount is 250,000 KZT.
From the employee’s salary, the following will be withheld:
OPV 25,000 KZT,
VOSMS 5,000 KZT,
IIT 22,000 KZT.
(Total: 52,000 KZT)
For employees’ information: OSMS Contributions 3% (at the employer’s expense)
The 3% rate remains unchanged.
The upper income limit for calculating contributions increases from 10 MW (850,000 KZT) to 40 MW (3,400,000 KZT).
The maximum contributions increase from 25,500 KZT to 102,000 KZT.
Example:
With an accrued income of 5,000,000 KZT, previously the OSMS contribution was 25,500 KZT,
now it will be 102,000 KZT.
For employees’ information: OPVR 3.5% (at the employer’s expense)
The OPVR rate increases from 2.5% to 3.5%.
The minimum contribution is calculated from 1 MW (85,000 KZT) and amounts to 2,975 KZT
(in 2025 it was 2,125 KZT).
The maximum contribution is calculated from 50 MW (4,250,000 KZT) and amounts to 148,750 KZT
(in 2025 it was 106,250 KZT).
.png)
Overview of Changes in the Legislation of the Republic of Kazakhstan
Payroll Fund (FOT) for 2026
Payroll Taxes and Contributions
At the employee’s expense:
Mandatory Pension Contributions (OPV) — 10%
Contributions to Mandatory Social Health Insurance (VOSMS) — 2%
Individual Income Tax (IIT) — 10% up to 8,500 MRP and 15% above 8,500 MRP
At the employer’s expense:
Social Tax (SN) — 6%
Social Contributions (SO) — 5%
Contributions to Mandatory Social Health Insurance (OOSMS) — 3%
Professional Pension Contributions (OPPV) — 5%
Employer’s Mandatory Pension Contributions (OPVR) — 3.5%
OPV - 10%
No changes.
10% is withheld from the accrued income.
The maximum amount of OPV withholdings is 425,000 KZT,
which corresponds to an income of 50 MRP (4,250,000 KZT).
For income exceeding this amount, OPV withholding is capped at 425,000 KZT.
VOSMS - 2%
The 2% rate remains unchanged.
The upper income limit for calculating contributions increases
from 10 minimum wages (850,000 KZT) to 20 minimum wages (1,700,000 KZT).
The maximum contribution increases from 17,000 KZT to 34,000 KZT.
Example:
with an accrued income of 2,000,000 KZT, the previously withheld VOSMS was 17,000 KZT;
now it will be 34,000 KZT.
Individual Income Tax (IIT)
Tax deductions when calculating IIT
An employee is entitled to apply the following types of personal tax deductions:
-
Tax deduction for social payments
(mandatory pension contributions; contributions to mandatory social health insurance)
— unchanged since 2025; -
Basic tax deduction
(30 times the MRP)
— it was 14 MRP in 2025; -
Social tax deductions
(5,000 times the MRP for persons with disabilities of Group I and II;
882 times the MRP for persons with disabilities of Group III;
a child with a disability; adopters)
— a division by disability groups has been introduced;
in 2025 there was a single deduction of 882 MRP. -
Other deductions are excluded
(canceled: deductions for mortgage loans and education
(previously referred to as preliminary deductions)
and deductions for large families).
Mandatory condition for granting deductions
Basic and social tax deductions are granted to employees
only on the basis of a written application,
in accordance with paragraph 2 of Article 437 of the Tax Code of the Republic of Kazakhstan.
Calculation of Individual Income Tax (IIT) on a Cumulative Basis
In 2026, when calculating IIT, a progressive tax scale will apply to employees’ incomes.
The 10% rate is applied to taxable income up to 8,500 MCI per year.
For taxable income exceeding 8,500 MCI per year, a 15% rate is applied (to the excess amount).
What is an employee’s taxable income?
It is the difference between the accrued amounts to the employee and tax deductions.
That is, accrued amounts include salary based on tariff rates or official salaries and other income, plus accrued indirect income (which is not payable to the employee, but under the Tax Code must be treated as employee income for tax purposes — what is reflected in the payslip as accrued and withheld), such as meals, per diems exceeding the statutory limits, corporate gifts, insurance, minus tax deductions (which we discussed earlier: OPV, VOSMS and 30 MCI).
The result is the taxable income for IIT.
If this amount on a cumulative basis, that is, summed from the beginning of the year to the current date, exceeds 8,500 MCI (36,762,500 KZT), then the 15% IIT rate will be applied to the excess amount.
Changes: Voluntary Medical Insurance (VMI)
In 2026, VMI is subject to full taxation both on the employee’s side and on the employer’s side, in accordance with the new Tax Code.
In 2025, this type of employee income was exempt from taxation.
This means that the employee’s insurance amount will continue to be treated as income, but taxes will be withheld at the employee’s expense:
IIT 10%, OPV 10%, VOSMS 2%.
Example:
The employee’s insurance amount is 250,000 KZT.
From the employee’s salary, the following will be withheld:
OPV 25,000 KZT,
VOSMS 5,000 KZT,
IIT 22,000 KZT.
(Total: 52,000 KZT)
For employees’ information: OSMS Contributions 3% (at the employer’s expense)
The 3% rate remains unchanged.
The upper income limit for calculating contributions increases from 10 MW (850,000 KZT) to 40 MW (3,400,000 KZT).
The maximum contributions increase from 25,500 KZT to 102,000 KZT.
Example:
With an accrued income of 5,000,000 KZT, previously the OSMS contribution was 25,500 KZT,
now it will be 102,000 KZT.
For employees’ information: OPVR 3.5% (at the employer’s expense)
The OPVR rate increases from 2.5% to 3.5%.
The minimum contribution is calculated from 1 MW (85,000 KZT) and amounts to 2,975 KZT
(in 2025 it was 2,125 KZT).
The maximum contribution is calculated from 50 MW (4,250,000 KZT) and amounts to 148,750 KZT
(in 2025 it was 106,250 KZT).
