---
title: "Basic Tax Deduction of 30 MCI: How Is It Applied?"
country: KZ
lang: en
author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti)
date: 2026-10-14
canonical: https://buhgpt.kz/suraqtar/bazovyy-nalogovyy-vychet-30-mrp-kak-on-primenyaetsya-en
source: BuhGPT
---

# Basic Tax Deduction of 30 MCI: How Is It Applied?

> **TL;DR:** What the Basic Tax Deduction of 30 MCI Means The basic tax deduction reduces the amount of income used to calculate individual income tax. According to Article 403 of the Tax Code of the Republic of Kazakhstan, it amounts to 30 MCI for each calendar month . The monthly calcula

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What the Basic Tax Deduction of 30 MCI Means

The basic tax deduction reduces the amount of income used to calculate individual income tax. According to Article 403 of the Tax Code of the Republic of Kazakhstan, it amounts to 30 MCI for each calendar month.

The monthly calculation index effective on 1 January of the relevant financial year is used for the calculation. This is important: if the MCI subsequently changes, the basic deduction continues to be based on the index established at the beginning of that year.

The deduction is applied monthly, but an annual limit also applies. Its total amount for a calendar year must not exceed 360 MCI, also calculated based on the MCI effective on 1 January of the relevant financial year. Thus, the monthly amount and the annual limit are interrelated: 30 MCI is applied per month, while 360 MCI limits the total deduction for the year.

The deduction itself is not a separate payment to the employee and is not added to their salary. Its purpose is to reduce taxable income when calculating IIT. Therefore, the result of its application is reflected specifically in the tax calculation.

How to Apply the Deduction in Practice

It is important for the employer or another person calculating IIT to apply the deduction consistently for each calendar month. The practical verification procedure can be structured as follows:

- Determine the MCI effective on 1 January of the calculation year.

- Calculate the monthly basic deduction as 30 times this MCI.

- Take the deduction into account when determining taxable income for the relevant month.

- Monitor the cumulative amount from the beginning of the calendar year.

- Do not allow the total annual limit of 360 MCI to be exceeded.

Particular attention is required when changing employment, receiving income from several sources, or adjusting previously completed calculations. In such situations, it is necessary to check the documents and information affecting the application of the deduction and ensure that its total amount is accounted for correctly. The specific documentation procedure should be checked against the current rules and the taxpayer’s documents.

If the calculation is performed in accounting software, it is useful to check not only the final IIT amount but also the calculation breakdown: whether the required type of deduction is specified, the month for which it was applied, and the amount accumulated since the beginning of the year. If the software does not account for the deduction, first check the calculation settings, information about the income recipient, and the records on the basis of which the deduction is granted. After correcting the data, the calculation should be performed again and the result compared with the requirements of Article 403.

When recalculating, it is important not to carry over the monthly deduction mechanically without checking the annual total. The control value is the total basic deduction applied for the calendar year: it cannot exceed 360 MCI.

Frequently Asked Questions

Is the basic deduction paid to the employee in cash? — No. It reduces the taxable income used to calculate individual income tax.

Which MCI should be used for the calculation? — The MCI effective on 1 January of the relevant financial year is applied.

Is the deduction of 30 MCI applied once a year? — No. Article 403 provides for its application for each calendar month, subject to the overall annual limit.

What is the maximum deduction for a calendar year? — The total basic tax deduction must not exceed 360 MCI effective on 1 January of the relevant financial year.

What should be checked if the accounting software did not apply the deduction? — Check the type and period of the deduction, the source information, the tax calculation settings, and the amount accumulated since the beginning of the year, and then repeat the calculation.

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