Tengrinews.kz — Kazakhstan has explained the procedure for applying new personal income tax deductions provided for under the new Tax Code. The relevant issues were considered at a meeting of the Project Office in the government.
As the government noted, the new Tax Code provides for an updated system of tax deductions aimed at reducing the tax burden on citizens. In particular, a basic tax deduction of 30 MCI, or 129,750 tenge in 2026, per month has been introduced, but no more than 360 MCI, or 1,557,000 tenge in 2026, per year. This reduces the amount of income from which personal income tax is calculated, and therefore the tax itself.
At the same time, deductions for mandatory pension contributions, social contributions and contributions to compulsory social health insurance will remain in place.
The meeting also discussed a situation in which an employee’s income is lower than the amount of the basic tax deduction. While the previous Tax Code allowed the unused portion of the deduction to be carried over to subsequent months within the calendar year, the new version does not contain such a provision.
This means that if an employee’s income is lower than the amount of the basic deduction, the unused portion will not be carried over to the following month. Each calendar month will be calculated separately.
Representatives of the Atameken National Chamber of Entrepreneurs proposed retaining the previous mechanism. However, the State Revenue Committee explained that the basic tax deduction was designed as a monthly support measure for citizens, primarily workers with low incomes. Therefore, it is applied separately for each calendar month and is not carried over to subsequent tax periods.
Following the discussion, the State Revenue Committee will prepare official clarifications confirming that the unused portion of the basic tax deduction will not be carried over.