🇰🇿 How tax works
in Kazakhstan.
2026 (MCI = KZT 4,325) · National income tax guide
The calculation, explained.
From 1 Jan 2026: 10% on annual taxable income up to 8,500 MCI and 15% on the excess. Using the 2026 MCI of KZT 4,325 gives a KZT 36,762,500 threshold.
Basic deduction (up to 360 MCI/year) and mandatory social/pension contributions are excluded. Confirm MCI on egov.kz if republished.
Doctors: employment and independent practice
The Kazakhstan comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · KZT
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 36,762,500 | 10.0% |
| Above 36,762,500 | 15.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to KZT 50,798,223.
- 1. Annual input
- KZT 50,798,223
- 2. Custom deductible expenses
- − KZT 0
- 3. Modeled allowance / base deduction
- − KZT 0
- 4. Modeled taxable base
- KZT 50,798,223
| Taxed portion | Rate | Tax |
|---|---|---|
| KZT 36,762,500 | 10.0% | KZT 3,676,250 |
| KZT 14,035,723 | 15.0% | KZT 2,105,358 |
- 5. Modeled tax credits (capped at tax due)
- − KZT 0
- 6. Included additional tax
- KZT 0
- 7. Income tax
- KZT 5,781,608
- Effective rate = tax ÷ annual input
- 11.4%
- After income tax, before other deductions
- KZT 45,016,615
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.