DoubleTaxationTaxes on salary: Kazakhstan preliminary data
How much income tax and social contributions are paid on a salary in Kazakhstan, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | KZT 35,551,903 ≈ €60,000 |
|---|---|
| Income tax | KZT 3,003,171 ≈ €5,068 |
| Employee contributions | KZT 3,963,190 ≈ €6,689 |
| Take-home pay | KZT 28,585,541 ≈ €48,243 |
| Employer contributions and payroll taxes | KZT 4,800,988 ≈ €8,102 |
| Employer's labour cost | KZT 40,352,891 ≈ €68,102 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 KZT 17,775,951 | €60,000 KZT 35,551,903 | €120,000 KZT 71,103,806 |
|---|---|---|---|
| Sole proprietor | KZT 1,867,903 11.7 % | KZT 3,787,706 11.8 % | KZT 8,911,007 13.9 % |
| Company | KZT 4,479,540 28.0 % | KZT 8,959,080 28.0 % | KZT 17,918,159 28.0 % |
| Sole proprietor · Специальный налоговый режим на основе упрощённой декларации (simplified declaration) | KZT 711,038 4.4 % | KZT 1,422,076 4.4 % | KZT 2,844,152 4.4 % |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Kazakhstan yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 592.531713 KZT (National Bank of Kazakhstan — Official exchange rates (RSS get_rates), 02/01/2026) ↗
Sources
- KGD (State Revenue Committee) East Kazakhstan — Individual income tax for individuals: rates, deductions (2026)
- Akimat of Abay region / ENPF — What changed in 2026 (pension contributions, special regimes)
- ENPF — What changed in 2026? (brochure)
- GFSS (State Social Insurance Fund) — FAQ on social contributions (rate, min/max base, MZP 2026)
- Almaty Health Department — What changes in OSMS in 2026
- Government of Kazakhstan — Socio-economic development forecast 2026-2028 (approved 26 Aug 2025)
- KGD Karaganda region (gov.kz) — Conditions for applying the simplified-declaration regime in 2026 (4%, 600,000 MRP)
- KGD Kostanay region (gov.kz) — Social tax: changes from 2026 (6%, IE 2 MRP)
- KGD East Kazakhstan (gov.kz) — Changes in special tax regimes (art. 715, three regimes from 2026)
- KGD East Kazakhstan (gov.kz) — Main Tax Code changes from 1.01.2026 on non-residents (art. 682)
Data checked: 08/11/2026. An indicative calculation for a typical case. Not tax advice.