In 2026, Article 363 of the Tax Code of the Republic of Kazakhstan does not establish a single deadline for the payment of individual income tax: it regulates tax rates, while the payment date must be determined under the provision applicable to the specific income and taxpayer (Article 363 of the Tax Code of the Republic of Kazakhstan). Therefore, the accountant first determines the type of income and the person fulfilling the tax obligation, and only then determines the payment deadline.
Who Is Required to Pay Individual Income Tax
Individual income tax is calculated on the taxable income of individuals. The procedure depends on who calculates and remits the tax: the tax agent or the taxpayer.
It is essential for the accountant to determine the basis for the payment. An employee’s salary, remuneration paid to an individual under a civil law contract, and income from entrepreneurial activity are different types of income; therefore, they cannot be combined in a single calculation without considering the applicable taxation procedure. Income earned by persons engaged in private practice, dividends, and income earned by individual entrepreneurs and peasant or farm enterprises under the generally established taxation procedure require special attention: Article 363 of the Tax Code of the Republic of Kazakhstan provides separate rates for them (Article 363 of the Tax Code of the Republic of Kazakhstan).
Before calculating and paying individual income tax, the following should be checked:
- the income recipient’s status;
- the type of accrued income;
- whether there is a tax agent;
- the individual’s entitlement to deductions;
- the period to which the accrual relates;
- the rate applicable to the relevant type of income;
- whether income taxed at different rates must be reported separately.
If any of these parameters is determined incorrectly, the tax amount may also be incorrect. Therefore, the payment should not be prepared solely on the basis of the final figure generated by the accounting software without checking the initial settings, documents, and type of income.
Individual Income Tax Payment Deadline: How to Determine the Correct Date
The individual income tax payment deadline must be determined for each specific situation. Article 363 of the Tax Code of the Republic of Kazakhstan contains the rates but does not establish a universal tax payment date for all income and taxpayers (Article 363 of the Tax Code of the Republic of Kazakhstan). Therefore, the same date cannot automatically be applied to tax on salaries, income declared independently by an individual, and income from entrepreneurial activity.
The accountant’s workflow is as follows:
- Determine who fulfills the obligation: the tax agent or the individual.
- Determine the type of income and the tax period.
- Select the provision of the Tax Code of the Republic of Kazakhstan governing the payment procedure for that particular income.
- Separately verify the tax payment deadline and the deadline for filing the relevant tax return.
- Determine whether different rates apply to the income.
- Ensure that the payment is allocated to the correct taxpayer and tax period.
When determining the payment date, it is important not to substitute a provision on the tax rate for a provision on the payment deadline. In particular, Article 363 of the Tax Code of the Republic of Kazakhstan makes it possible to determine the rate for the relevant income but does not, in itself, provide grounds for selecting the calendar date for remitting the tax (Article 363 of the Tax Code of the Republic of Kazakhstan).
It is advisable to prepare the payment document after reconciling the accrued income, applied deductions, calculated tax, and amounts previously remitted. This sequence helps identify arrears, overpayments, duplicate payments, or the erroneous allocation of an amount to another period.
Individual Income Tax: Payment Deadline for Individuals and Completion of Form 220.01
The phrase “individual income tax payment deadline for individuals” covers different situations. An individual may receive income through a tax agent or fulfill the tax obligation independently. Therefore, it is first necessary to determine whether the tax is withheld when the income is paid or calculated by the taxpayer.
When working with Form 220.01, the accountant must match the reported figures to the type of income, tax period, and applicable individual income tax rate. The existence of the form itself does not replace determining the provision under which the payment deadline is established.
Under Article 363 of the Tax Code of the Republic of Kazakhstan, the following categories of income must be distinguished in the calculation:
- income taxed under the general progressive scale;
- income of a person engaged in private practice;
- income in the form of dividends;
- taxable income of an individual entrepreneur or a peasant or farm enterprise applying the generally established taxation procedure.
Rates of 10 percent and 15 percent on the amount exceeding the established threshold apply to income under the general progressive scale. Income of a person engaged in private practice is taxed at a rate of 9 percent. For dividends, rates of 5 percent and 15 percent on the amount exceeding the relevant threshold are provided. Rates of 10 percent and 15 percent on the amount exceeding the established threshold apply to the taxable income of an individual entrepreneur or a peasant or farm enterprise under the generally established procedure (Article 363 of the Tax Code of the Republic of Kazakhstan).
The monthly calculation index effective as of 1 January of the relevant financial year is used to apply the thresholds under the progressive scales. This rule is expressly provided for by Article 363 of the Tax Code of the Republic of Kazakhstan and must be taken into account when calculating tax for 2026 (Article 363 of the Tax Code of the Republic of Kazakhstan).
Separate reporting of figures makes it possible to match the calculated tax to the specific type of income, rate, and period. Before submitting the form, it should be verified that the income has not been allocated to another category and that the rate has been selected in accordance with the rules of Article 363 of the Tax Code of the Republic of Kazakhstan.
What to Check in 1C Before Remitting the Tax
If 1C calculates individual income tax on salaries differently from what the accountant expects, the employee record should first be opened and the deduction details checked. The registered data should be compared with the employee’s documents, and it should be confirmed that the entries are effective in the required period.
If a deduction entry does not correspond to the documents or the period, its validity must be properly terminated and the current information entered. Changing the settings without checking the period is risky: the adjustment may affect current and subsequent calculations.
A similar check is required if the software does not apply the expected deduction when calculating individual income tax under a civil law contract. The accountant should check the application, the validity period of the registered information, and the grounds for applying the deduction. Merely changing a software setting is insufficient to substantiate the tax calculation.
Before preparing the payment, it is recommended to check the following in sequence:
- accrued income;
- the type of payment and income category;
- current deduction details;
- the start and end dates of entries;
- the individual income tax rate for the relevant income;
- the calculated amount of individual income tax;
- the reporting of the tax in the tax returns;
- amounts previously remitted for the same period.
If the tax amount changes after the data is corrected, the calculation must be performed again and the related documents checked. In this case, individual income tax should not be remitted based on the previous amount. When checking the rate, the income category and the rules of Article 363 of the Tax Code of the Republic of Kazakhstan must be taken into account, while the payment deadline must be determined separately under the provision governing its payment (Article 363 of the Tax Code of the Republic of Kazakhstan).
Frequently Asked Questions
What individual income tax payment deadline applies in 2026? — Article 363 of the Tax Code of the Republic of Kazakhstan does not establish a single date for all income. It regulates the rates, while the payment deadline is determined under the provision applicable to the specific type of income and the procedure for fulfilling the obligation (Article 363 of the Tax Code of the Republic of Kazakhstan).
Who pays individual income tax on an employee’s salary? — To answer this question, it is necessary to determine whether the tax agent fulfills the obligation. Before preparing the payment, the accountant checks the accrued income, applied deductions, tax period, and calculated amount.
Why might 1C calculate individual income tax on salaries incorrectly? — The reason may be deduction details that do not correspond to the documents or the calculation period. The validity dates of the entries, source documents, and the result of the recalculation must be checked.
What should be done if a deduction is not applied in a calculation under a civil law contract? — Check the application, the grounds for the deduction, and the validity period of the entry in the accounting system. After correcting the data, perform the calculation again and compare it with the documents.
Must income be separated by tax rate? — Yes, if the income falls within categories for which Article 363 of the Tax Code of the Republic of Kazakhstan establishes different rates. In particular, rates are determined separately for the general income category, income of persons engaged in private practice, dividends, and entrepreneurial income under the generally established procedure (Article 363 of the Tax Code of the Republic of Kazakhstan).
Sources
Rules for Completing Appendix 220.01 on Objects of Taxation for Individual Income Tax