--- title: "What Changes the New Tax Code Introduces and How It Protects Citizens’ Interests" country: KZ lang: en author: Сапа Т.И. (https://buhgpt.kz/authors/sapa-ti) date: 2026-10-16 canonical: https://buhgpt.kz/suraqtar/kakie-izmeneniya-neset-v-sebe-novyy-nalogovyy-kodeks-i-ka-en source: BuhGPT --- # What Changes the New Tax Code Introduces and How It Protects Citizens’ Interests > **TL;DR:** Where an employee’s annual taxable income exceeds 8 500 MCI , the increased IIT rate of 15% applies only to the excess amount , rather than to the entire income. Up to the established threshold, tax is calculated at the rate of 10% — this procedure for applying the progressive --- Where an employee’s annual taxable income exceeds 8 500 MCI, the increased IIT rate of 15% applies only to the excess amount, rather than to the entire income. Up to the established threshold, tax is calculated at the rate of 10% — this procedure for applying the progressive scale is explained in the official clarification dated 14 October 2026. What Has Changed in the IIT Calculation The progressive scale means that the tax burden depends on the amount of annual taxable income. As long as the employee’s income remains within 8 500 MCI, the 10% rate applies. Once this threshold is exceeded, the portion of income within the limit continues to be taxed at 10%, while the amount exceeding the limit is taxed at 15%. Therefore, an employee’s payslip for a single month may simultaneously show IIT amounts calculated at two rates. This does not mean that the employee’s entire income has automatically become subject to the increased rate. The mixed calculation arises in the month when cumulative annual taxable income crosses the established threshold. The change directly affects the amount payable: all other things being equal, once the threshold is reached, the IIT withholding increases and net pay decreases. Such a decrease does not in itself indicate an error in the accounting software. Who Is Subject to the Increased Rate The rule is important for employees whose annual taxable income reaches the established threshold. The accountant should focus specifically on the taxable income used to calculate IIT, rather than only on the salary amount or the amount of a single payment. The crossing of the limit may be affected by accruals included in the employee’s taxable income. The composition of such accruals must be checked against the calculation documents and the applicable taxation rules: the available information is insufficient to provide an exhaustive list. The key safeguard for the employee is that the 15% rate does not apply retroactively to all income within 8 500 MCI. The increased rate applies only to the excess. This makes it possible to separate the portions of the tax base and avoid overstating IIT by applying 15% to the entire annual amount. How an Accountant Can Verify the Calculation If the software automatically calculated IIT at the rates of 10% and 15%, the employee’s cumulative taxable income from the beginning of the year should first be checked. It is then necessary to determine the month in which the 8 500 MCI threshold was exceeded and compare the portions of the tax base with the rates applied. A practical check may include the following actions: - generate the employee’s calculation for the months from the beginning of the year; - compare cumulative taxable income with the threshold of 8 500 MCI; - make sure that the 15% rate has been applied only to the excess amount; - check the IIT withheld and the final amount payable; - retain the calculation and explanation for responding to the employee. Posted documents should not be amended merely because the net amount was lower than expected. It is first necessary to establish whether the mixed withholding corresponds to the point at which the annual limit was exceeded. If the discrepancy remains, the underlying accruals, tax deductions and IIT previously withheld should be checked separately, without assuming in advance that the progressive rate is the cause. The employee should be provided with a clear breakdown showing which portion of income was taxed at 10%, which portion was recognized as the excess and taxed at 15%, and how this affected the payment. Such detail makes the calculation transparent and helps protect the employee’s right to correct tax withholding. Frequently Asked Questions If income exceeded 8 500 MCI, does the 15% rate apply to the entire salary? — No. According to the official clarification, 15% is charged only on the portion of annual taxable income exceeding the established threshold. Why did the software show both 10% and 15% in the same month? — The likely reason is that cumulative annual taxable income crossed the threshold in that particular month. One portion of the tax base remains subject to the 10% rate, while the other is taxed at 15%. Why did the net amount decrease after the calculation? — When the increased rate is applied to the excess amount, the IIT withheld becomes higher, so the final payment may decrease. Does the calculation in the accounting software need to be corrected immediately? — No. The cumulative taxable income, the point at which the threshold was exceeded, and the allocation of the tax base between the two rates should first be checked. What should be shown to the employee to explain the withholding? — The calculation of cumulative taxable income, the excess amount, the rates applied and the final IIT amount. Sources What Changes the New Tax Code Introduces and How It Protects Citizens’ Interests --- _BuhGPT — ИИ-помощник для бухгалтеров Казахстана: https://buhgpt.kz_