What Percentage Is IIT in Kazakhstan?
Based on the available data, it is not possible to specify a single confirmed IIT rate for 2026: the materials provided do not contain a provision of the Tax Code establishing a specific percentage. To perform the calculation, the accountant must check the current version of the tax legislation, determine the type of income, the recipient's status, and entitlement to deductions. Therefore, the answer to the question “how much is IIT?” depends not only on the rate but also on the tax base of the specific individual.
IIT is individual income tax. When paying income to an employee or another individual, an organization may act as a tax agent: determine taxable income, apply the deductions provided for by law, calculate the tax, and withhold it upon payment. However, the procedure may vary depending on what exactly the person receives: salary, other income, a payment under a contract, or another type of income.
Therefore, looking only for the percentage is not sufficient. Even with the same rate, the final amount withheld from two recipients may differ due to the composition of their income, the deductions applied, and other calculation circumstances.
How Much IIT Is Withheld from Salary?
The IIT amount cannot be reliably determined by simply multiplying the entire accrued salary by a percentage. The accountant must first calculate the tax base according to the rules applicable to the relevant income. The calculation may be affected by mandatory withholdings, tax deductions, and documents confirming the employee's entitlement to apply them.
The practical verification procedure is as follows:
- Determine the type of accrued income.
- Establish whether the recipient belongs to a category of persons subject to a special taxation procedure.
- Check the mandatory withholdings that affect the calculation.
- Ensure that the application and supporting documents for deductions have been completed correctly.
- Calculate the tax base for the relevant period.
- Apply the current IIT rate.
- Compare the calculated tax with the amount shown in the payroll statement and accounting system.
If an employee asks why the amount withheld has changed, the accountant should compare more than just the accruals for the two months. It is important to check changes in the composition of payments, one-off income, the loss or acquisition of entitlement to a deduction, adjustments from previous periods, and the actual payment date.
For an independent preliminary check, the employee should take the payslip and divide the figures into three groups: accrued income, amounts reducing the tax base, and the IIT actually withheld. This helps identify the amount on which the tax was calculated but does not replace verification against the current rules.
IIT in Kazakhstan: What an Accountant Should Check in 2026
Before calculating IIT for 2026, it is not sufficient to use the settings and guidance from the previous period. The tax rules and accounting system parameters must be checked against the current version of the regulations as of the income accrual and payment date.
The accountant should check:
- whether the tax rate for the required type of income is up to date;
- the composition of income included in the tax base;
- the list of deductions and the procedure for applying them;
- the availability of applications and supporting documents;
- the individual's status and the specifics of the particular payment;
- the date of income recognition, tax withholding, and tax remittance;
- the correctness of the accounting software settings;
- the absence of duplicate accruals or deductions.
The article number of the Tax Code should be specified in the working calculation only after checking the current version of the Code. The materials provided do not contain confirmed article numbers concerning the general IIT rate and calculation procedure for 2026, so citing them without a regulatory source would be risky.
Particular attention should be paid to the names of fields in 1C. Configurations for Kazakhstan may contain elements labeled NDFL, inherited from the standard Russian configuration. The mere presence of such a field does not mean that Kazakhstan IIT is calculated using it. For example, the “Statement to Accounts” document is intended for processing salary transfers to bank accounts and settling amounts payable to employees, not for calculating taxes.
How to Check the Calculation and Correct a Discrepancy
If the IIT amount on the payslip does not match the expected amount, the calculation should first be reconstructed step by step. The data for the specific employee and period should be obtained, each accrual checked, the deductions applied identified, and the tax base compared with the base in the software.
Common causes of discrepancies:
- a one-off or additional payment is included in the calculation;
- a deduction was not applied because a document was missing;
- a deduction was applied in the wrong period;
- income for a previous period was recalculated;
- the payment date was changed;
- an incorrect type of income was selected in the software;
- a manual adjustment does not correspond to the source documents;
- the user relies on the accrued amount, while the tax was calculated using a different base.
The result should not be corrected manually without first establishing the cause. The source document must first be located, and the type of accrual and taxation settings must be checked. The recalculation provided for by the accounting system should then be performed, and the calculation documents should be generated again. After the correction, it is important to reconcile not only the amount payable but also the tax registers.
When accruing other income, the selected type of income, the organization acting as the tax agent, the registration month, and the planned payment date are particularly important. Entering these data incorrectly may affect the recording of settlements and taxes. Obsolete fields explicitly marked in the configuration as unused do not need to be completed.
Frequently Asked Questions
What percentage is IIT in Kazakhstan? — The specific percentage must be checked against the current version of the Tax Code for the relevant type of income. The source data do not provide a confirmed rate for 2026.
How much IIT is withheld from salary? — The final amount depends on the tax base, not only on the accrued salary. The result may be affected by statutory withholdings, deductions, and the specifics of the income.
Why do two employees with the same salary have different IIT amounts? — This may be due to different deductions, the composition of accruals, employee documents, adjustments, or other calculation circumstances.
Can IIT be calculated based on the net amount payable? — No, the net amount payable is determined after withholdings. Verification requires the accrued income, tax base, applied deductions, and the calculation of the tax itself.
Where should I look for an error if the IIT amount has changed? — Check the types of accruals, deduction documents, payment date, recalculations for previous periods, and taxation settings in the accounting software.