In 2026, most taxable income of an individual for a calendar year is subject to a PIT rate of 10% within 8 500 MCI and 15% on the excess amount (Article 363 of the Tax Code of the RK). With the MCI at 4 325 ₸, the threshold is 36 762 500 ₸ of taxable income per calendar year. The basic tax deduction is 30 MCI, or 129 750 ₸. Personal tax deductions include the social payment deduction, the basic tax deduction and social tax deductions; they are applied sequentially (Article 401 of the Tax Code of the RK).
PIT in 2026 in the RK: Rates Under Article 363 of the Tax Code of the RK
The main change to PIT in 2026 is the application of a progressive scale to most taxable income of individuals. The following rates are established for such income for a calendar year (Article 363 of the Tax Code of the RK):
- 10% — on taxable income up to and including 8 500 MCI;
- if taxable income exceeds 8 500 MCI — the tax calculated on income within the threshold, plus 15% on the excess amount.
The increased rate applies not to all taxable income, but only to the portion exceeding the threshold. For 2026, the threshold is calculated using the MCI effective as of 1 January of the relevant financial year: 8 500 × 4 325 ₸ = 36 762 500 ₸. Since the scale is established for taxable income for a calendar year, its year-to-date amount must be taken into account in the calculation (Article 363 of the Tax Code of the RK).
This scale does not apply universally to all types of income. The income of a person engaged in private practice is taxed at 9%. A separate scale applies to dividends: 5% within 230 000 MCI and the tax on this portion of income plus 15% on the excess. A separate threshold of 230 000 MCI is also established for the taxable income of an IE or a peasant or farm enterprise under the general taxation procedure: 10% within the threshold and the tax on income within the threshold plus 15% on the excess (Article 363 of the Tax Code of the RK).
It is important for an accountant to distinguish between accrued income and taxable income to which the scale applies. For a verification calculation, it is specifically the taxable income for the calendar year after the sequential application of the applicable personal tax deductions that should be compared with the threshold.
PIT Deductions in 2026: Article 401 of the Tax Code of the RK
Personal tax deductions reduce the amount subject to PIT. In 2026, the basic tax deduction is 30 MCI, that is, 129 750 ₸ with the MCI at 4 325 ₸. The types of personal tax deductions are specified in Article 401 of the Tax Code of the RK:
- social payment tax deduction;
- basic tax deduction;
- social tax deductions.
These deductions are applied sequentially in precisely the order shown: first the social payment deduction, then the basic deduction, followed by social tax deductions (Article 401 of the Tax Code of the RK). Therefore, in calculations and accounting software settings, the order in which the taxable amount is reduced must comply with the sequence prescribed by the Code.
An individual may apply personal tax deductions through a tax agent. If the deductions were not applied by the tax agent, the individual applies them independently (Article 401 of the Tax Code of the RK). This rule makes it possible to distinguish between the employer’s calculation and the independent application of deductions by the individual.
When processing deductions, the accountant records the procedure selected by the employee for their application and the information required for the calculation. If the composition of the deductions changes, the data in the accounting system must be updated from the relevant period so that the sequence of applying deductions and the taxable income are calculated correctly.
What Else Changed in Payroll Calculations from 1 January 2026
For calculating PIT from 1 January 2026, the key parameters are the new progressive scale, the annual threshold of 8 500 MCI and the basic tax deduction of 30 MCI. With the MCI at 4 325 ₸, this means:
- the threshold for the main progressive PIT scale is 36 762 500 ₸ of taxable income per calendar year;
- the basic tax deduction is 129 750 ₸;
- the rate within the established threshold is 10%;
- the rate on the excess amount is 15% (Article 363 of the Tax Code of the RK).
Before the first payroll calculation for 2026, the MCI amount, scale parameters and deduction application procedure must be checked in the software. Particular attention should be paid to calculations spanning different periods: income and adjustments must be allocated to the calendar year for which they are recognized, since the threshold under the main scale is established for taxable income for a calendar year.
When verifying the result, it is useful to separately check the year-to-date taxable income, the portion of the threshold used and the excess amount. If the threshold is exceeded, the tax must consist of the amount calculated on income within 8 500 MCI and 15% of the excess, rather than 15% of the entire annual amount (Article 363 of the Tax Code of the RK).
PIT for IEs and PIT 2025: What to Consider
IE as a tax agent. When calculating PIT on individuals’ income, the type of taxable income and the corresponding rate must be determined. For income subject to the main scale, 10% within 8 500 MCI and 15% on the excess apply in 2026. Personal tax deductions are applied in the sequence established by Article 401 of the Tax Code of the RK.
The IE’s own PIT. A separate progressive scale is provided for the taxable income of an individual entrepreneur under the general taxation procedure. A rate of 10% applies within 230 000 MCI, while if the threshold is exceeded, the tax is calculated on income within the threshold plus 15% on the excess amount. The threshold is determined for a calendar year using the MCI effective as of 1 January of the relevant financial year (Article 363 of the Tax Code of the RK).
The rules for an IE’s own income must not be confused with the main scale, whose threshold is 8 500 MCI. For a correct calculation, the type of taxable income is determined first, after which the threshold and rate prescribed for it are selected.
PIT 2025 and 2026. When income is recalculated, its allocation to the relevant tax period must be maintained. The progressive scales established for 2026 apply to taxable income for 2026. Calculation periods should be separated in the accounting software so that the 2026 parameters are not used when adjusting calculations for 2025.
How to Account for PIT 2026 in 1C
Before calculating PIT for 2026, the 1C configuration for Kazakhstan should be updated to the latest release intended for 2026 calculations. The current version line for “Accounting for Kazakhstan” is 3.0.74.x, and for “Payroll and HR Management for Kazakhstan” it is 3.1.37.x.
After the update, the parameters that directly affect the calculation must be checked:
- MCI for 2026 — 4 325 ₸;
- basic tax deduction — 30 MCI, or 129 750 ₸;
- main scale threshold — 8 500 MCI, or 36 762 500 ₸ per calendar year;
- main scale rates — 10% and 15% (Article 363 of the Tax Code of the RK);
- sequence of deductions: social payments, basic deduction, social tax deductions (Article 401 of the Tax Code of the RK).
An employee’s entitlement to deductions applied by the tax agent is recorded for the relevant individual in the HR and payroll database. If the composition of the deductions changes, the information should be entered from the date on which they begin to apply. This is particularly important for high-income employees because deductions affect the taxable income that is compared with the annual threshold.
Procedure:
- Update the configuration to the latest release that supports 2026 calculations.
- Check the MCI, the basic deduction amount, the rates and the progressive scale threshold.
- Check the personal tax deduction details for each employee and the procedure for their application.
- Perform a verification calculation for an employee whose year-to-date taxable income is approaching 36 762 500 ₸.
- After the threshold is exceeded, make sure that 15% is applied only to the excess amount and not to all taxable income.
The verification should be performed using data from the beginning of the calendar year. If the calculation was performed after the software update, compare the taxable income, applied deductions, remaining threshold and final PIT amount with the rules of Articles 363 and 401 of the Tax Code of the RK.
Frequently Asked Questions
What is the PIT rate in Kazakhstan in 2026? — For most taxable income of an individual for a calendar year, 10% applies within 8 500 MCI and 15% applies to the excess amount. With the MCI at 4 325 ₸, the threshold is 36 762 500 ₸ (Article 363 of the Tax Code of the RK).
What is the basic PIT deduction in 2026? — The basic tax deduction is 30 MCI, or 129 750 ₸. It is applied after the social payment tax deduction and before social tax deductions (Article 401 of the Tax Code of the RK).
What personal tax deductions are available in 2026? — Article 401 of the Tax Code of the RK provides for the social payment tax deduction, the basic tax deduction and social tax deductions. They are applied sequentially in this order.
Where does an individual apply tax deductions? — Through a tax agent or independently if the deductions were not applied by the tax agent (Article 401 of the Tax Code of the RK).
What scale applies to an IE’s own income under the general taxation procedure? — 10% within 230 000 MCI per calendar year; if the threshold is exceeded, the tax on income within the threshold plus 15% on the excess amount is calculated (Article 363 of the Tax Code of the RK).
Can the 15% rate be applied to all income after the threshold is exceeded? — No. Under the main scale, 15% applies only to the portion of taxable income exceeding 8 500 MCI; the tax on the amount within the threshold is calculated at a rate of 10% (Article 363 of the Tax Code of the RK).
Can the 2026 parameters be applied when recalculating income for 2025? — No. When income is recalculated, its allocation to the relevant calendar year is maintained, and the 2026 scale applies to taxable income for 2026.
Sources
- Tax Code of the Republic of Kazakhstan, Article 363 “Tax Rates”.
- Tax Code of the Republic of Kazakhstan, Article 401 “General Provisions on Personal Tax Deductions”.