Mandatory employer pension contributions

2.5 %

Minimal Salary (2025)

85 000 тг.

Monthly calculation index (2025)

3 932 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

11%

Social Contributions

5%

Contributions to the Compulsory Lists of Exempt Persons

2%

Compulsory occupational pension contributions

5%

Personal Income Tax Deduction

14 МРП (55 048 тг.)

Personal Income Tax Deduction

882 МРП (3 468 024 тг.)

Base salary

17 697 тг.

Basic pension (2025)

32 360 тг.

Minimum pension (2025)

62 771 тг.

Living wage

46 228 тг.