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The Ministry of Finance has published the draft republican budget for 2027, which sets new values for key financial indicators. Starting January 1, 2027, Kazakhstan will see increases in the monthly calculation index (MCI), the subsistence minimum, and pensions, while the minimum wage will remain unchanged.
The changes will affect not only social payments but also the calculation of taxes, fines, and other mandatory payments. This is important for businesses, as many amounts depend on these baseline indicators.
The changes will affect not only social payments but also the calculation of taxes, fines, and other mandatory payments. This is important for businesses, as many amounts depend on these baseline indicators.
Which Indicators Change from January 1, 2027
The MCI will rise to 4,693 tenge. This means that all amounts tied to the monthly calculation index will increase. On an annual basis, the growth will be approximately 7.8%.
The subsistence minimum will be set at 55,173 tenge. This indicator is used to calculate various social benefits and allowances.
The basic pension payment will be 38,622 tenge, and the minimum pension will be 74,919 tenge. Pension payments will increase in line with the projected inflation rate.
The subsistence minimum will be set at 55,173 tenge. This indicator is used to calculate various social benefits and allowances.
The basic pension payment will be 38,622 tenge, and the minimum pension will be 74,919 tenge. Pension payments will increase in line with the projected inflation rate.
What Remains Unchanged
The minimum wage (MW) will stay at 85,000 tenge. This means employers will not need to revise the salaries of employees receiving the minimum wage due to changes in this particular indicator.
However, the rise in the MCI will affect the calculation of taxes, fines, and other mandatory payments that are based on this indicator.
However, the rise in the MCI will affect the calculation of taxes, fines, and other mandatory payments that are based on this indicator.
What This Means for Businesses
Increase in MCI. Since many taxes, fees, fines, and state duties in Kazakhstan are calculated based on the MCI, their amounts will automatically increase from January 1, 2027. For example, in 2024, the maximum income for applying special tax regimes was also tied to the MCI.
Higher social contributions. Contributions that depend on the MCI will also rise, increasing the payroll burden.
Pension contributions. Pension contributions calculated based on the MCI will also be adjusted upward.
Budget planning. Companies should factor in the rise of these indicators when planning their budgets for 2027, especially if they apply special tax regimes or have employees receiving the minimum wage.
Higher social contributions. Contributions that depend on the MCI will also rise, increasing the payroll burden.
Pension contributions. Pension contributions calculated based on the MCI will also be adjusted upward.
Budget planning. Companies should factor in the rise of these indicators when planning their budgets for 2027, especially if they apply special tax regimes or have employees receiving the minimum wage.
How to Prepare Your Business
To ensure these changes do not come as a surprise, it is recommended to:
- Review which of your calculations are tied to the MCI and recalculate your tax liabilities and penalties for 2027.
- Revise your budget to account for the increase in the MCI and related payments.
- Update your accounting policies and internal regulations if they contain references to outdated values.
- Inform employees and your accounting department about the upcoming changes, especially regarding calculations dependent on the MCI.
How Acsour Can Help Your Business
- Advise on the application of new MCI, MW, and pension values in payroll and tax calculations.
- Audit your payroll and tax calculations for compliance with the new requirements.
- Help update internal documents and accounting policies to reflect the new indicators.
- Provide full accounting and tax support in line with all legislative changes.
Learn more about Acsour's accounting and tax services in Kazakhstan.
Submit a request — our experts will audit your calculations and help you adapt to the changes.