Kazakhstan Tax Calculator (2026)
Income tax rates and take-home pay for Kazakhstan
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Kazakhstan Income Tax Brackets (2026)
| Bracket | Income Range | Rate |
|---|---|---|
| Income up to 8,500 MCI | KZT 0 - KZT 32,580,500 | 10.0% |
| Income above 8,500 MCI | KZT 32,580,500+ | 15.0% |
Personal allowance: KZT 114,990
Obligatory pension contribution (OPC)
| Bracket | Income Range | Rate |
|---|---|---|
| OPC 10% | KZT 0+ | 10.0% |
Capped at KZT 51,000,000 per year
Obligatory medical insurance contribution (OMIC)
| Bracket | Income Range | Rate |
|---|---|---|
| Employee OMIC 2% | KZT 0+ | 2.0% |
Capped at KZT 20,400,000 per year
Key Facts
Tax Year
2026
Currency
KZT
Top Rate
15.0%
Brackets
2 brackets
Allowance
KZT 114,990
Social Contributions
2 items
Assumptions
- · MCI (monthly calculation index) for 2026 is approximately 3,833 KZT; 8,500 MCI threshold approximately 32,580,500 KZT annually.
- · MMW (minimum monthly wage) for 2026 is 85,000 KZT.
- · Employee OMIC capped at 20 times MMW per month (1,700,000 KZT per month or 20,400,000 KZT annually).
- · OPC (obligatory pension contributions) capped at 50 times MMW per month (4,250,000 KZT per month or 51,000,000 KZT annually).
- · OMIC base cap for employer contributions is 40 times MMW per month (3,400,000 KZT per month).
- · Basic tax deduction is 30 MCI per month (approximately 114,990 KZT annually at 2026 rate).
- · Employer-side social contributions (social tax, obligatory social insurance, OMIC, OPC, OPPC) excluded per specification.
- · Model assumes representative employee is not in privileged category (no social tax deduction for disability or veteran status).
- · Representative employee is Kazakhstan citizen or eligible non-citizen with residence permit.
- · No church tax, no optional expat regime applied.
Frequently asked questions
What is the income tax rate in Kazakhstan?
Kazakhstan has a two-bracket progressive income tax system. Income up to 8,500 MCI (approximately 32.6 million KZT annually) is taxed at 10%, while income above that threshold is taxed at 15%. Everyone also receives a basic tax deduction of about 115,000 KZT per year, which reduces your taxable income.
Do I have to pay pension and medical insurance contributions as an employee in Kazakhstan?
Yes, employees in Kazakhstan pay two mandatory social contributions from their gross salary: a 10% obligatory pension contribution (OPC) and a 2% obligatory medical insurance contribution (OMIC). Both contributions are deductible from your income tax base, so they reduce the amount of income tax you owe.
Is there a cap on how much I can contribute to pensions and medical insurance in Kazakhstan?
Yes, there are annual caps on both contributions. Your obligatory pension contribution is capped at 51 million KZT per year, and your medical insurance contribution is capped at 20.4 million KZT per year. These caps only apply to very high earners; most employees will not reach them.
What is the minimum monthly wage in Kazakhstan, and does it matter for my taxes?
The minimum monthly wage for 2026 is 85,000 KZT, which is used to calculate various tax thresholds and contribution caps in the system. While it doesn't directly determine your tax rate, it's an important reference point for understanding how the tax brackets and social contribution limits are structured.
Do I pay different taxes depending on which region of Kazakhstan I work in?
The tax data provided covers Kazakhstan as a whole with no regional variations in income tax rates or social contributions. The two-bracket income tax system and mandatory social contributions apply uniformly across the country regardless of where you live or work.
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