Tax Reform 2026 in Kazakhstan: What Accountants Should Prepare For and How to Configure 1C
1. Introduction: The New Reality of Tax Accounting
Starting January 1, 2026, the tax system of Kazakhstan is moving onto fundamentally new tracks. The previous Tax Code of 2017 will lose force entirely, and it will be replaced by the Tax Code No. 214-VIII dated 18.07.2025 . This is not merely a cosmetic edit, but a deep methodological restructuring. For an accountant, this means not only a renumbering of articles, but also working with an increased VAT rate, new rules for recognizing offsets, and a strict schedule for the entry into force of individual provisions. As a 1C expert and methodologist, I recommend starting preparation now: from studying the transitional provisions to setting up control algorithms in your accounting systems.
2. Key Figures for 2026: MCI and Tax Rates
For correct payroll and tax burden planning, use the following calculation indicators:
- MCI (monthly calculation index): 4,325 tenge.
- VAT rate: 16% (the base rate increased from 12%).
- VAT threshold: 10,000 MCI (which amounts to 43,250,000 tenge). Below is a table of tax rates and payroll deductions. Note the distinction between employer and employee obligations, as well as the established limits (caps).| Payment type | Rate | Who pays | Note (upper limit) || ------ | ------ | ------ | ------ || IIT | 10% | Employee | Standard deduction — 30 MCI (129,750 tenge) || OPV | 10% | Employee | Mandatory pension contributions || VOSMS | 2% | Employee | Calculation limit — 20 MMW || Social tax | 6% | Employer | — || OPVR | 3.5% | Employer | Employer's mandatory pension contributions || Social contributions | 5% | Employer | — || OOSMS | 3% | Employer | Calculation limit — 40 MMW |
3. VAT Reform: The "Single Window" Rule and New Restrictions
VAT operations in 2026 are governed by Art. 480 and 482 of the new Tax Code. The main methodological change is the introduction of the "single window" rule for offset ( para. 9, Art. 480 ). The essence of the rule: If several grounds exist for offset of a single turnover (for example, an advance payment and a subsequent delivery), the offset is made strictly once, based on the earliest ground. This eliminates the risk of double offset during transition periods, but requires the accountant to carefully monitor the dates of primary documents. VAT is categorically not accepted for offset if:
1. ESF defects: incorrect IIN/BIN, missing date, number, name of goods/works/services, or amount.
2. Technical errors: no digital signature on the electronic invoice, or a paper invoice issued when the law requires electronic format.
3. Cash settlements: a transaction was made for an amount exceeding 1,000 MCI (4,325,000 tenge) including VAT. Even if payments are split, the limit is calculated for the transaction as a whole.
4. Marking in the ESF IS: a mandatory requirement has been introduced — to make a note of VAT offset recognition in the ESF IS before submitting the 300.00 declaration. Without this mark, the amount will not be accepted for offset.
4. VAT Declaration (Form 300.00) and Import
Import of goods by the offset method is governed by Art. 427–428 of the new Tax Code. When completing reports, it is critically important to correctly match the data of appendix 300.04 with the main form. Line correspondence table:
- 300.04.001 A (import amount) → transferred to 300.00.029 A .
- 300.04.001 B (VAT amount) → transferred to 300.00.011 and 300.00.029 B . In appendix 300.04 (line 001), the category of the imported goods must be indicated (Equipment, Agricultural machinery, Freight transport, Aircraft, Locomotives, Sea vessels, Pesticides, Breeding animals and cattle).
5. Phased Entry-into-Force Schedule (Transition Schedule)
It would be a mistake to assume that all provisions of the Tax Code 2026 come into effect simultaneously. The new Code sets out a "phased" implementation schedule:
- From January 1, 2026: the main body of articles and the new 16% VAT rate enter into force.
- From July 1, 2026: Art. 189 comes into effect.
- From January 1, 2027: Art. 92 and Chapter 90 come into effect.
- Until 2029–2031: the introduction of a number of specific articles is postponed (details in the Transitional Provisions of the Tax Code). Important: applications for VAT excess refund filed before January 1, 2026 are considered under the rules of the old 2017 Code.
6. Checklist for Accountants in 1C: Methodology and Settings
As a 1C specialist, I emphasize: current versions (for example, 3.0.73.1 for Accounting and 1.0.42.3 for the public sector) are only basic . They do not contain all the mechanisms for 2026. Expect the release of a specialized "New Tax Code 2026" patch and take the following steps:
- Accounting policy setup: Go to the menu Enterprise -> Taxes -> Accounting Policy . Create a new entry dated 01.01.2026, referencing the new Code.
- Update the VAT reference book: In the section Reference Books -> Taxes -> VAT Rates , create a 16% rate.
- Attention: If an ESF was issued in December 2025 (12%) but received in January 2026, the system should reflect it at the old rate. Verify the correctness of the transaction date.
- Cash control (1,000 MCI): I recommend setting up a "modification prohibition date" and additional checks in "Cash Outflow Order" documents for exceeding the amount of 4,325,000 tenge per counterparty within a single contract.
- Integration with the ESF IS: Make sure your exchange module supports the "offset recognition mark" function. Without this technological operation, submission of Form 300.00 will be considered incorrect.
7. Features for Individual Entrepreneurs and the Public Sector
For small businesses (IE): As of 18.07.2025, an updated edition of the NSFR (National Standard of Financial Reporting) entered into force. All small business entities need to update their accounting policy. IE registration is now notification-based, but the deadlines for notifying changes are strict — 10 business days . For government institutions: mandatory certification of chief accountants and persons keeping accounting records is introduced:
- From 2026 — for the republican budget.
- From 2027 — for the local budget. Accounting must be unified, strictly according to the forms established by the authorized body.
8. Conclusion: Action Plan
The transition to Tax Code No. 214-VIII is the largest reform in the last 10 years. To minimize risks, follow this algorithm:
1. Contract inventory: Check long-term contracts carrying over into 2026. Account for the VAT rate change from 12% to 16% in supplementary agreements.
2. Software update: Follow 1C releases. Prepare the system to work with the new article numbering ( Art. 480, 482 instead of the familiar 400-series).
3. Training: Certify staff (especially in the public sector) and study the updated NSFR from 18.07.2025. Timely 1C configuration and understanding of the "phased" entry-into-force schedule will allow you to enter 2026 without fines or errors.