The first paragraph of the article remains as a direct answer without a heading:
2026 will be a point of large-scale reset for Kazakhstan's accounting community. The new Tax Code No. 214-VIII dated 18.07.2025 comes into force, completely changing the usual accounting structure: from article numbering to base rates. At the same time, the calculation indicators are also changing: the established MCI for 2026 will be 4,325 tenge. Understanding these figures is not just a formality, but the only way to avoid additional assessments and fines.
Sick leave in 2026: new maximums
Payment of temporary disability benefits remains the employer's obligation and is made at the employer's own expense (Article 133 of the Labor Code of the RK). In 2026, calculations will be based on the updated MCI.
Main parameters:
- MCI in 2026: 4,325 tenge
- Maximum benefit (25 MCI): 108,125 tenge
Calculation formula:
Benefit = Average daily wage × Number of working days falling within the period of disability
The benefit is paid from the first day of disability until the day of recovery or establishment of disability status.
Important: If the sick leave is "carried over" (started in December 2025 and ended in January 2026), the days of each year are calculated separately. For 2025 days, apply the 2025 MCI, and for 2026 days, apply the new indicator of 4,325 tenge.
Exceptions to the 25 MCI limit
The 25 MCI limit does not apply to the following categories (benefit is paid at 100% of average salary):
- Veterans of the Great Patriotic War and combat veterans equated to them
- Employees whose disability was caused by an occupational injury or occupational disease
- Diplomatic service personnel working abroad (in foreign currency)
Cases when the benefit is not paid
According to Article 85 of the Law "On Social Security", payments are not granted in the following cases:
- Injuries sustained while committing a criminal offense (if there is a guilty verdict)
- Diseases/injuries resulting from the use of alcohol, narcotic or psychotropic substances
- Period of compulsory treatment by court order (except for mental illnesses — for these, the benefit is paid in the general procedure)
- Being under arrest or undergoing a forensic medical examination (if guilt is established)
- Days coinciding with paid annual leave, unpaid leave, or parental leave
16% VAT: the main challenge of the new Tax Code
From January 1, 2026, the new Tax Code No. 214-VIII comes into force, significantly increasing the tax burden on consumption and changing the rules of the game.
| Parameter | Before (until 2026) | Now (from 2026) |
|---|---|---|
| Base VAT rate | 12% | 16% |
| VAT registration threshold | Previously established limit | 10,000 MCI (43,250,000 tenge) |
| Main legal act | Tax Code of the RK from 2017 | Tax Code of the RK No. 214-VIII dated 18.07.2025 |
VAT offset rules (Article 480)
To claim VAT for offset, strict conditions must be met:
- The recipient is a registered VAT payer
- Goods/services are used for taxable turnover
- Availability of an ESF certified with an EDS
- In the ESF IS, a mark of VAT offset recognition must be made before submitting the declaration
Without the offset recognition mark, tax authorities will exclude the amount from the offset during desk audits.
Strict restrictions on VAT offset (Article 482)
VAT is categorically not accepted for offset if:
- Cash payment: The transaction amount exceeds 1,000 MCI (4,325,000 tenge) including VAT, regardless of payment frequency
- Invoice defects: Errors in TIN/BIN, absence of a date, number, or incorrect name of goods
- Intermediary schemes: VAT on goods/services purchased by a commission agent for the principal or by a forwarder for the client
- Targeted contribution: Purchases by autonomous educational organizations made using a targeted contribution from the budget
- Paper format: The invoice was issued on paper when the law requires an electronic format
Declaration and import: working with Form 300.00
VAT reporting for 2026 requires detailed completion of Appendix 300.04 when importing goods using the offset method (Articles 427, 428 of Tax Code No. 214-VIII).
Import categories (line 300.04.001):
- I — Equipment
- II — Agricultural machinery
- III — Freight vehicle rolling stock
- IV — Airplanes and helicopters
- V — Railway locomotives and cars
- VI — Sea vessels
- VII — Spare parts
- VIII — Pesticides (chemical agents)
- IX — Breeding animals and artificial insemination equipment
- X — Live cattle
Data transfer instructions:
- The import amount from line 300.04.001 A is transferred to line 300.00.029 A
- The VAT amount from line 300.04.001 B is reflected simultaneously in lines 300.00.011 and 300.00.029 B
1C updates and system configuration
To work with the 16% rate, software must be updated. Updates apply to all versions, including "Basic".
Current 1C releases:
- Accounting for Kazakhstan (including Basic) — version 3.0.73.1
- 1C: Payroll and Personnel for Government Organizations — version 1.0.42.3
Expert setup checklist:
- Reference books: Change the base VAT rate to 16% in all item cards
- Limit control: Set up warning alerts for cash transactions exceeding 4,325,000 tenge
- ESF IS automation: Check whether your software module supports automatic marking of offset recognition in the ESF IS
- Industry specifics (Construction): Construction companies must set up separate VAT accounting (in a special tax register) until the residential building is accepted for operation, as required by Article 482 of the Tax Code
Penalty risks and liability
Liability for violation of the rules for issuing sick leave certificates is provided under the Code of Administrative Offenses of the RK:
| Violation | Individuals | Officials |
|---|---|---|
| First offense | Warning or 5 MCI (21,625 tenge) | 10 MCI (43,250 tenge) |
| Repeat within a year | 10 MCI (43,250 tenge) + certificate revocation | 20 MCI (86,500 tenge) |
Note: Fine amounts for employers for delayed payments are not presented in the current database — these risks must be tracked through specialized legal acts.
Action plan for accountants for 2026
To successfully enter the 2026 working year, follow this algorithm:
- Change your reference points: Switch to using the new article numbering of Tax Code No. 214-VIII (Articles 480 and 482 for offset)
- Conduct an IT audit: Make sure 1C configurations are updated to the current releases and support the 16% rate
- Review contracts: Revise the amounts of regular cash payments — exceeding the 4.3 million tenge limit now costs the company 16% of lost offset
- ESF control: Introduce a mandatory check of the "offset recognition mark" before each submission of Form 300
A timely audit of internal accounting systems today means no claims from tax authorities tomorrow.
Frequently Asked Questions
What is the established MCI for 2026?
The MCI for 2026 is 4,325 tenge.
What is the maximum temporary disability benefit in 2026?
The maximum benefit is 25 MCI, which equals 108,125 tenge per month.
What is the new VAT rate coming into force from January 1, 2026?
The base VAT rate is increased from 12% to 16% under the new Tax Code No. 214-VIII dated 18.07.2025.
What is the cash payment limit set for VAT offset?
VAT is not accepted for offset on a cash transaction if the transaction amount exceeds 1,000 MCI (4,325,000 tenge) including VAT.
Which 1C versions need to be updated to work with the 16% rate?
You need to update Accounting for Kazakhstan (including Basic) to version 3.0.73.1 and 1C: Payroll and Personnel for Government Organizations to version 1.0.42.3.