The 2026 tax year requires full compliance with the new Tax Code No. 214-VIII dated 18.07.2025. Form 910.00 applies from 01.01.2026 and consists of the main declaration and appendix 910.01. Key parameters: MCI — 4,325 tenge, standard IIT deduction — 30 MCI per month, base VAT rate — 16%, threshold for mandatory VAT registration — 10,000 MCI (43,250,000 tenge). Corrections and erasures are prohibited when filling out the form; only approved arithmetic signs (+, –, ×, /) are used. To claim VAT offset, an ESF (electronic invoice) with a digital signature, correct details, and a mark in the ESF IS is required before submitting the declaration. Cash settlements exceeding 1,000 MCI (4,325,000 tenge) cancel the right to offset.
Basic indicators for 2026
All calculations in 2026 are based on the following parameters of the new Tax Code:
| Indicator | Value |
|---|---|
| MCI (Monthly Calculation Index) | 4,325 tenge |
| Standard IIT deduction per month | 30 MCI |
| Base VAT rate | 16% |
| Threshold for mandatory VAT registration | 10,000 MCI (43,250,000 tenge) |
The standard IIT deduction has been increased from 14 MCI to 30 MCI per month, significantly reducing the tax burden on employee income.
Simplified declaration (Form 910.00)
The new Form 910.00 applies from 01.01.2026 and consists of the main declaration and appendix 910.01.
Filling rules
- Corrections, erasures, and the use of correction fluid are strictly prohibited
- Only approved arithmetic signs are used when filling in lines: "+", "–", "×", "/"
- If an indicator is absent, the cell remains empty
Rates and payments under the simplified regime 2026
| Payment | Rate / Amount |
|---|---|
| Social tax (ST) — general rate | 6% (not reduced by the amount of SC) |
| ST for IE (for oneself) | 2 MCI/month (8,650 tenge) |
| ST for each employee | 1 MCI/month (4,325 tenge) |
| ST for PF (for the head of the farm) | 0.6 MCI/month |
| ST for PF (for each employee) | 0.3 MCI/month |
| Mandatory pension contributions (MPC) | 10% |
| Employer's MPC (EMPC) | 3.5% |
| Social contributions (SC) | 5% |
| VHIC (contributions) / MHIC (deductions) | 2% / 3% |
Attention: Do not confuse the simplified declaration with the related regime for self-employed persons (SSR for self-employed under Art. 101-1 of the Law on Social Insurance). For the self-employed, the rates of SC, MPC, and EMPC are only 1% each. These benefits do not apply to payers under Form 910.00.
16% VAT: new rules for offset and registration
The rate increase to 16% requires not only price revisions but also strict compliance with the offset conditions (Art. 480 and 482 of the new Tax Code).
Conditions for claiming VAT offset
- Availability of an ESF certified with a digital signature, with correct details (IIN/BIN)
- Use of goods/services for taxable turnover purposes
- Mandatory requirement: The taxpayer must mark in the ESF IS the recognition of VAT offset before submitting the declaration in which this offset is reflected
When offset is prohibited (Art. 482)
- Errors in IIN/BIN, missing invoice number or date
- Invoice issued on paper (except for exceptions established by law)
- Cash settlements: If the transaction amount exceeds 1,000 MCI (4,325,000 tenge) including VAT, the offset for such transaction is fully cancelled
Filling out declaration 300.00
When importing goods using the offset method (Art. 427, 428), appendix 300.04 is filled out. It is important to follow the data transfer logic:
- The total import amount from 300.04.001 A is transferred to line 300.00.029 A
- The VAT amount is transferred to lines 300.00.011 and 300.00.029 B
Setting up 1C for the new requirements
The following action plan is recommended to automate the transition to the 2026 rules:
- Make sure your database is updated to version 3.0.73.1 (for Accounting) or 1.0.42.3 (for Payroll and HR of government institutions). Watch for the release of specific updates with 2026 reporting forms at the beginning of the year
- In the "VAT Rates" directory, create or set the 16% value as the main one from 01.01.2026
- Check the payment method settings in "Contract" cards. Set up a system of warnings or prohibitions on posting "Cash Outflow Orders" if the total contract amount exceeds 4,325,000 tenge, to avoid losing the right to VAT offset
- Check the payroll section in the "Taxes, Fees, Deductions" directory. The standard IIT deduction must be changed to 30 MCI
- Check the functionality of marking VAT offset recognition directly from "Incoming ESF" documents in integration with the ESF IS
Important gaps and control areas
Despite the availability of the text of Code No. 214-VIII, "gray areas" remain in the methodological field that will be clarified during 2026:
- Filing deadlines: Traditionally this is August 15 for semi-annual reporting, but the exact schedule for 2026 requires confirmation by subordinate legislation
- Penalties: An update to the Administrative Offenses Code in conjunction with the new Tax Code is expected
- SSR thresholds: The limit values for the number of employees and income for applying the simplified regime should be further clarified based on the final editions of the Tax Code closer to August 2026
Three key actions for an accountant today
- Check your current turnover. If you are close to the 43.25 million tenge threshold, prepare for VAT registration
- Record the new IIT deductions and the 16% VAT rate in 1C in the updated accounting policy
- Remember the key articles on VAT offset (480, 482) to correctly argue your position during tax audits
Frequently asked questions
What is the MCI amount in 2026?
The MCI (Monthly Calculation Index) is 4,325 tenge.
What is the standard IIT deduction in 2026?
The standard IIT deduction is 30 MCI per month (increased from 14 MCI).
What is the base VAT rate in 2026?
The base VAT rate is 16%.
At what amount do cash settlements cancel the right to VAT offset?
If the transaction amount exceeds 1,000 MCI (4,325,000 tenge) including VAT, the offset for such transaction is fully cancelled.
What is the threshold for mandatory VAT registration?
The threshold for mandatory VAT registration is 10,000 MCI (43,250,000 tenge).