A number of amendments regarding the Individual Income Tax (IIT) and Social Tax have been introduced into the Tax Code of the Republic of Kazakhstan, effective from 2026.
Regarding the Individual Income Tax:
The procedure for calculating IIT for certain categories of taxpayers has been clarified;
Features of taxation for certain types of income have been revised;
Requirements for income declaration for individual entrepreneurs and individuals have been improved.
Regarding the Social Tax:
Taxpayers applying special tax regimes (self-employed, simplified regime, etc.) have been excluded from the list of social tax payers;
The procedure for calculating and paying social tax has been optimized;
Adjustments aimed at reducing the tax burden have been introduced.
The specified changes are aimed at improving tax administration, reducing the shadow economy, and creating favorable conditions for conscientious taxpayers.
We ask taxpayers to take into account the introduced changes and fulfill their tax obligations in a timely and complete manner.
