Mandatory employer pension contributions

1.5 %

Minimal Salary

85 000 тг.

Monthly calculation index (2023)

3 692 тг.

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 МРП (51 688 тг.)

Personal Income Tax Deduction

882 МРП (3 256 344 тг.)

Base salary

17 697 тг.

Basic pension

28 215 тг.

Minimum pension (2023)

57 853 тг.

Living wage

43 407 тг.