Individual Taxation in Kazakhstan
In Kazakhstan, payroll taxation extend beyond taxes and contributions deducted from an employee's gross salary. Employers are also responsible for making employer-specific taxes and contributions that are governed by a series of laws, including The Tax Code of the Republic of Kazakhstan (Tax Code RK). This framework complexity can be challenging for businesses , especially as mandatory tax obligations are not solely in the Tax Code RK.
Kazakhstan's Monthly Calculation Indices (MCI) that are subject to change every year, affecting the calculation of various taxes and contributions. For MCI values please visit the Data Hub page of our website.
This resource aims to demystify the process of calculating payroll taxes in Kazakhstan, ensuring our clients are well-equipped to manage their financial obligations efficiently.
Here we provide information on employees personal taxes, with references to relevant laws and extracts from these laws detailing the main tax rates and calculation methods, and a sample payroll tax computation for current year.
By consolidating this information, we hope to offer a comprehensive tool that aids in navigating the complexities of Kazakhstan's tax system, facilitating a smoother payroll process for businesses of all sizes.
Employee Taxes and Contributions
| Paid by Employee (under Labor Contracts) | Rate | Comments |
|---|---|---|
| Mandatory Pension Contributions (MPC or ОПВ) | 10% | Max. limit applies |
| Compulsory Social Medical Insurance Contributions by Employee (CSMIC or ВОСМС) | 2% | Max. limit applies |
| Personal Income Tax (PIT) | 10% |
Both Pension Contributions and Medical Insurance Contributions payable by employees are deductible for the purpose of Personal Income Tax calculation.
| Paid by Employer (under Labor Contracts) | Rate | Comments |
|---|---|---|
| Social Tax (ST) | 9.5% | 11% (from 2025) |
| - including Social Contributions (SC) | 3.5% | |
| Compulsory Social Medical Insurance Payments by Employer (CSMIP or ОСМС) | 3% | Max. limit applies |
| Mandatory Pension Contributions by the Employer (MPCE or ОПВР) | 1.5% |