Enter a Kazakh salary in tenge and this calculator applies the new Tax Code in force from 1 January 2026. The old flat 10% is gone: employee income tax is now 10% up to KZT 36,762,500 a year and 15% above it, with a standard deduction of 30 MCI a month and employee contributions of 12%. This is enacted law for 2026, not a proposal.
Income tax and employee contributions, 2026 rates.
| Breakdown | Amount |
|---|
Estimates for a single employee with standard allowances, calculated in your browser. Rates checked October 2026. Not tax advice.
The new Tax Code replaced the flat rate with two bands. The threshold is set at 8,500 MCI, and with the 2026 MCI at KZT 4,325 that is KZT 36,762,500 of annual income; income above it is taxed at 15%. The standard deduction also rose sharply, from 14 MCI to 30 MCI a month, which is KZT 129,750 a month or KZT 1,557,000 a year, and it comes off income before the rate is applied. In law the tax base is salary minus the pension contribution, the health contribution and this deduction. This calculator deducts only the standard deduction, so the tax shown is an upper bound, and the gap grows with salary.
Employees pay two contributions. The mandatory pension contribution (OPV) is 10% of salary, on a base capped at 50 times the minimum wage per month, KZT 51,000,000 a year. The health insurance contribution (VOSMS) is 2%, capped at 20 times the minimum wage per month, KZT 20,400,000 a year. Employer-side charges, such as the 6% social tax and the employer's own health and pension payments, are not employee deductions and are left out.
| Taxable income band | Rate |
|---|---|
| Up to ₸36,762,500 | 10% |
| Above ₸36,762,500 | 15% |
Bands apply to taxable income — what is left after the standard deduction (30 MCI/month) of ₸1,557,000.
| Gross salary | Income tax | Social | Take-home | Effective rate |
|---|---|---|---|---|
| ₸11,410,000 | ₸985,300 | ₸1,369,200 | ₸9,055,500 | 20.6% |
| ₸22,820,000 | ₸2,126,300 | ₸2,690,000 | ₸18,003,700 | 21.1% |
| ₸45,640,000 | ₸4,774,325 | ₸4,972,000 | ₸35,893,675 | 21.4% |
| ₸91,279,500 | ₸11,620,250 | ₸5,508,000 | ₸74,151,250 | 18.8% |
On ₸22,820,000 a year, take-home pay in Kazakhstan is ₸18,003,700 — about ₸1,500,308 a month — after ₸2,126,300 in income tax and ₸2,690,000 in social contributions. Salary levels are the local equivalents of US$25,000 / $50,000 / $100,000 / $200,000 at the ECB reference rate of 28 October 2026, rounded.
| Contribution | Rate | Applies from | Applies up to |
|---|---|---|---|
| Mandatory pension contribution (OPV) | 10% | First ₸0 | ₸51,000,000 |
| Health insurance contribution (VOSMS) | 2% | First ₸0 | ₸20,400,000 |
Employee side only. Employer contributions, where a country charges them, do not come out of your pay and are not in these results.
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