The 2026 tax reform in Kazakhstan requires accountants to completely reformat their accounting system. Starting January 1, 2026, the new Tax Code No. 214-VIII of 18.07.2025 comes into effect, replacing the 2017 Code. Key changes include an increase in the VAT rate from 12% to 16%, updated calculation indicators (MCI = 4,325 tenge), new VAT offset rules, changes to payroll taxes, and revised excise thresholds. All references to the old articles of the 2017 Tax Code lose legal force, and automation systems require urgent configuration updates.
Basic calculation indicators for 2026
All calculations for 2026 are based on updated indicators approved by the law on the republican budget:
- MCI (Monthly Calculation Index): 4,325 tenge
- MW (Minimum Wage): requires clarification under the Law on the Republican Budget for 2026–2028
The increase of the MCI to 4,325 tenge automatically indexes the tenge equivalent of all tax deductions, registration thresholds, and administrative fines under the Code of Administrative Offenses. Fines will become noticeably more expensive in 2026.
VAT: 16% rate and new offset rules
| Parameter | Before 2026 (Tax Code 2017) | From January 1, 2026 (Tax Code No. 214-VIII) |
|---|---|---|
| VAT rate | 12% | 16% |
| Registration threshold | 20,000 MCI (archived) | 10,000 MCI (43,250,000 tenge) |
Methodology for VAT offset (Article 480 of the new Tax Code)
To recognize VAT as offset in 2026, simply receiving goods is not sufficient. According to paragraphs 6–7 of Article 480, the offset is confirmed by strictly defined documents depending on the situation:
- Within the RK: ESF with the correct IIN/BIN of the supplier
- Air transport: Document confirming the fact of travel
- Periodical print media: Invoice under the rules of paragraph 6 of Article 493 of the Tax Code
- State material reserve: Invoice from the authorized body (VAT calculation using the "reverse" formula)
- Import: Customs declaration or import declaration (within the amount paid)
- Non-resident services: ESF + payment document confirming VAT payment
Critically important condition: The taxpayer is obliged to mark the ESF information system with a notation recognizing the VAT offset before submitting the 300.00 return. Without this technical action, the offset will be considered unlawful.
Restrictions on offset (Article 482 of the Tax Code)
According to Article 482, VAT is categorically not accepted for offset in the following cases:
- Cash settlements: If the transaction amount (including VAT) exceeds 1,000 MCI (4,325,000 tenge), regardless of the number of payments
- ESF defects (Article 492): Absence of digital signature, incorrect details of the parties, absence of goods name or turnover amount
- Paper documents: If the invoice is issued on paper in violation of the requirement for a mandatory electronic format
Payroll taxes and payments
The 2026 reform significantly changes the logic of calculating the social tax:
- IIT (Individual Income Tax): Rate of 10%, but the standard deduction has increased to 30 MCI (129,750 tenge) per month
- Social Tax (ST): Rate set at 6%
Attention: As of 2026, the amount of ST is no longer reduced by the amount of social contributions (SC). This is a direct factor increasing the tax burden on the employer.
| Payment | Rate | Ceiling base (cap) |
|---|---|---|
| MPC (mandatory pension contributions) | 10% | — |
| MPCE (employer pension contributions) | 3.5% | — |
| SC (social contributions) | 5% | — |
| MHIC (employee health insurance contributions) | 2% | 20 x MW |
| MHIE (employer health insurance contributions) | 3% | 40 x MW |
Excise duties: new price thresholds
The following threshold values (as of January 1, 2026) apply for calculating excise duties:
- Passenger cars: 18,000 MCI (77,850,000 tenge)
- Ships and aircraft: 24,000 MCI (103,800,000 tenge)
Configuring 1C for the new realities
For a correct transition to Tax Code No. 214-VIII, the accounting logic in the "1C" system must be updated:
- Configuration update: Install releases no lower than 3.0.73.1 (Accounting for Kazakhstan) and 1.0.42.3 (Payroll and HR for the public sector)
- Rate reconfiguration: In the reference books, deactivate the 12% rate and set 16% as the main rate for all documents dated from 01.01.2026
- Article mapping: In tax accounting settings, link the grounds for offset to the new articles: 480 (general conditions), 487 and 489 (separate accounting for non-taxable turnover)
- Import (offset method): When completing Appendix 300.04 (under Articles 427 and 428 of the new Tax Code), use the new classification in line 300.04.001:
| Category | Description of goods (Appendix 300.04) |
|---|---|
| I — III | Equipment, agricultural machinery, freight vehicles |
| IV — VI | Airplanes, helicopters, locomotives, railway cars, sea vessels |
| VII — X | Spare parts, pesticides, breeding animals, live cattle |
- ESF information system control: Check for the availability of the "Offset recognition mark" function. Without this technological operation, the data in lines 300.00.011 and 300.00.029 of the return will be considered unconfirmed
What needs to be done right now
The transition to the new Tax Code requires accountants not only to know the figures, but also to understand the new structure of the law:
- Remember the "Gold Standard" of articles: Article 480 (offset conditions), Article 482 (prohibitions), Articles 487/489 (methods of separate accounting), Article 492 (ESF requirements)
- Contract audit: Check the terms of transactions exceeding 1,000 MCI (4,325,000 tenge). Everything above this amount must be settled only by bank transfer, otherwise the company irrevocably loses the VAT offset
- 1C configuration: Do not delay updating releases. Correct preparation of the 300.00 return at the new 16% rate is impossible without properly classifying imports by categories I–X in Appendix 300.04
Timely automation is the only way to avoid errors in the first quarterly report under the new Code.
Frequently asked questions
What VAT rate applies from January 1, 2026?
From January 1, 2026, the base VAT rate is 16% instead of the previous 12%.
What is the MCI amount set for 2026?
The MCI for 2026 is 4,325 tenge.
Under what conditions is VAT not accepted for offset?
VAT is not accepted for offset in the case of cash settlements exceeding 1,000 MCI (4,325,000 tenge), in the case of ESF defects (absence of digital signature, incorrect details, absence of goods name), and also if the invoice is issued on paper instead of the electronic format.
What is the standard IIT deduction in 2026?
The standard IIT deduction has increased to 30 MCI (129,750 tenge) per month at a rate of 10%.
What minimum 1C versions must be installed to work with the new Tax Code?
Releases no lower than 3.0.73.1 (Accounting for Kazakhstan) and 1.0.42.3 (Payroll and HR for the public sector) must be installed.