Pension Payments From Kazakhstan's Unified Fund Exempt From Individual Income Tax
This measure is part of the new Tax Code, which was approved by President Kassym-Jomart Tokayev on July 18, 2025.
According to the presidential press service, the transport tax for vehicles over 10 years old has been decreased, and the social tax deduction for individuals with disabilities has been increased from 882 Monthly Calculation Indicators (MРP) to 5,000 MРP.
The new tax code also consolidates the tax system by reducing the number of taxes. The unified land tax has been abolished, and several other taxes and charges have had their rates simplified.
Furthermore, special tax regimes have been streamlined into three categories: one for the self-employed, one for those using simplified declarations, and one for agricultural enterprises. Self-employed individuals will now be able to calculate and pay taxes via a mobile application.
Corporate income tax remains at 20%, but differentiated rates have been introduced for specific sectors: 25% for banks (excluding business lending) and gambling businesses, 5% for social organizations (increasing to 10% in 2027), and 3% for agricultural producers.
On April 24, 1995, Kazakhstan passed its first modern tax law, which included the introduction of individual income tax (IIT). The foundation of the post-Soviet tax system in the country was laid by this original law, which also comprised a value-added tax, excises, and corporate income taxes. For the member states of the Commonwealth of Independent States (CIS), this was the first uniform tax code, and it went into effect on July 1, 1995.
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