Kazakhstan income tax rates
Индивидуальный подоходный налог (ИПН) for resident individuals — Article 363 of the Tax Code (Кодекс РК от 18 июля 2025 года № 214-VIII ЗРК). Since 1 January 2026 general income (including employment income) is taxed on a two-band PROGRESSIVE annual scale; the bands are denominated in месячный расчетный показатель (MRP), the index fixed each year by the republican budget law.
| Current value | 2 entries — see the API for the full schedule |
|---|---|
| In force from | 2026-01-01 |
| Official source | Налоговый кодекс РК (Кодекс РК от 18 июля 2025 года № 214-VIII ЗРК), статья 363, подпункт 1): доходы за календарный год — «до 8500-кратного месячного расчетного показателя (включительно) — 10 процентов; свыше 8500-кратного месячного расчетного показателя — сумма налога с облагаемого дохода в размере 8500-кратного месячного расчетного показателя + 15 процентов с суммы, превышающей его»; размер МРП на 2026 год — 4 325 тенге (Закон РК от 08.12.2025 № 239-VIII ЗРК «О республиканском бюджете на 2026 – 2028 годы», ст. 7, пп. 4)) |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THE FLAT 10% IS GONE. The brief flagged this correctly: Article 320(1) of the repealed 2017 Tax Code taxed all resident income at a flat 10%; Article 363 of the new Code, in force 1 Jan 2026, makes general income progressive — 10% on annual taxable income up to 8,500 MRP and 15% on the excess. Because the bands are in MRP, the KZT thresholds RE-INDEX EVERY 1 JANUARY: for 2026 the MRP applicable is the one in force on 1 January of the financial year (Art. 363, footnote), i.e. 4,325 KZT, so 8,500 MRP = 36,762,500 KZT per calendar year (≈3,063,542 KZT/month). Recompute the threshold from the next budget law rather than carrying the KZT figure forward. Other Art. 363 rates NOT modelled in the bands above: persons in private practice (лица, занимающиеся частной практикой) — flat 9%; DIVIDENDS — 5% up to 230,000 MRP (994,750,000 KZT in 2026) then 15% on the excess; individual entrepreneurs and peasant/farm households on the general regime — 10% up to 230,000 MRP then 15%, with peasant/farm households able to reduce the computed tax by 70% on income from producing and processing their own agricultural output. Non-residents are taxed under Section 15 of the Code, not this schedule; special tax regimes (упрощённая декларация etc.) sit in Section 16. The employer-side единый платеж (Art. 822) bundles ИПН with social contributions for certain payers at a single combined rate — a genuine lookalike; the schedule above is the general-order rate, not the единый платеж.
Earlier values
| From | Value | Source |
|---|---|---|
| 2018-01-01 | structured | Кодекс РК от 25 декабря 2017 года № 120-VI «О налогах и друг |
Get it programmatically
curl https://asiaref.dev/v1/kz/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/kz/income-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/kz/income-taxOther Kazakhstan series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate