Income Tax Deductions in Kazakhstan 2026: What's Left and How to Claim
Many people look for ways to get tax back for medical bills, tuition, or a mortgage. The rules changed in 2026: the new Tax Code removed those deductions and introduced a single basic one. Here is what remains, who qualifies, and how to claim it.
Up to date as of October 2026. Rules change, so check the regulator's website before taking action.
Individual income tax is administered by the State Revenue Committee of the Ministry of Finance (SRC, kgd.gov.kz). Deductions are set out in Articles 401–404 of the new Tax Code (Law No. 214-VIII of July 18, 2025), in effect since January 1, 2026. For a quick definition, see our glossary: tax deduction.
Income tax rate in 2026
For most people it's 10%. The part of annual income above 8,500 MCI (monthly calculation index) is taxed at 15%. In 2026, 1 MCI is 4,325 tenge. You can work out your take-home pay with the salary calculator.
Deductions available for 2026 income
| Deduction | Amount | Who applies it |
|---|---|---|
| Basic | 30 MCI a month (129,750 ₸), no more than 360 MCI a year (1,557,000 ₸) | Your employer, on your request, and only one employer |
| Social payments | Actual mandatory pension contributions (OPV) and health insurance contributions (VOSMS) (plus social contributions under civil-law contracts) | Your employer, or you in your tax return |
| Social: disability groups I and II | Up to 5,000 MCI a year | Employer or tax return |
| Social: disability group III, parents and guardians of children with disabilities, and others | 882 MCI a year (3,814,650 ₸) | Employer or tax return |
If your employer didn't apply a deduction, you can claim it yourself in your tax return.
What was removed in 2026
| Deduction | For 2025 | For 2026 |
|---|---|---|
| Medical expenses | Available, up to 118 MCI a year | No |
| Tuition | Available, up to 118 MCI a year | No |
| Mortgage interest | Available | No |
| Voluntary pension contributions (your own) | Available | No |
| For large families | Available | No |
On the other hand, pension payments from ENPF (the Unified Accumulative Pension Fund) are exempt from income tax starting in 2026 (for residents). Voluntary contributions your employer pays on your behalf still don't count as your income.
How to get the basic deduction: step by step
- Submit a request to your employer to apply the basic deduction.
- Choose one employer. If you work two jobs, the deduction applies at only one of them.
- Check your pay stub: your taxable income should be reduced by the deduction.
- If the deduction wasn't applied, claim it in your tax return at the end of the year.
How deductions worked for 2025
2025 income was taxed under the old code. Medical expenses, tuition, mortgage interest, and voluntary pension contributions could be claimed on form 270.00 (form 250.00 was not required) by September 15, 2026. Anyone who took an advance deduction of up to 282 MCI from their employer in 2025 also had to confirm it on form 270.00 with supporting documents. According to media reports, refunds of overpaid tax won't arrive before February–March 2027 — confirm the timing with the SRC. How form 270.00 is filled out for other types of income is covered in form 270.
Risks to watch for
- Paid "tax refund" services based on old rules. If someone promises to get your income tax back for 2026 medical or tuition costs, those deductions no longer exist.
- Handing your EDS (electronic digital signature) to a "helper." With your key, someone can file any return or take out a loan. In 2026, scammers tricked people into giving up their EDS with calls about "renewing" it.
- Claiming the deduction at two employers. The basic deduction applies at only one; otherwise you'll end up underpaying income tax.
- Outdated articles online. Many texts still describe the 2025 rules. Double-check with kgd.gov.kz.
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- Starting in 2026, the medical, tuition, and mortgage deductions are replaced by a basic deduction of 30 MCI a month.
- The basic deduction is applied by one employer at your request.
- Social deductions remain for people with disabilities and several other groups.
- Deductions for 2025 were claimed on form 270.00 by September 15, 2026.
Frequently asked questions
Is there a medical or tuition deduction in 2026?
Not for 2026 income. The new Tax Code removed the deductions for medical expenses, tuition, mortgage interest, voluntary pension contributions, and large families. A basic deduction of 30 MCI a month applies instead.
What is the 30 MCI basic deduction?
It's the amount by which your taxable income is reduced: 129,750 tenge a month in 2026, no more than 360 MCI a year. Your employer applies it at your request, and only one employer can do so.
Can I still get tax back for 2025 medical expenses?
Deductions for 2025 were claimed under the old rules on form 270.00 by September 15, 2026. If you missed the deadline, check with the SRC about your options.
Who gets a social deduction?
People with disability groups I and II get up to 5,000 MCI a year; people with disability group III, parents and guardians of children with disabilities, and several other groups get 882 MCI a year.
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