In 2026, key changes to the Personal Income Tax (PIT) system will come into force in Kazakhstan. The new rules, announced by the Department of State Revenues, introduce a progressive tax scale for a range of incomes and alter rates for specific taxpayer categories. Acsour experts have prepared an analysis of the upcoming amendments, which will affect individual entrepreneurs (IEs), peasant (farm) enterprises (PFEs), dividend recipients, and persons engaged in private practice.
Key Changes in PIT Rates from 2026
1.New Rates for Private Practitioners: a uniform PIT rate of 9% has been established for private notaries, lawyers, private bailiffs, and professional mediators.
2.Introduction of a Progressive Scale for IEs and Dividends: income of IEs and PFEs (excluding private practitioners) as well as dividends will be taxed according to a new progressive scale:
3.Special Preferential Treatment for PFEs: peasant (farm) enterprises gain the right to reduce their PIT amount by 70% on income from:
4.Abolition of the Fixed Deduction for Dividends: the 30,000 MCI deduction for dividends has been eliminated. Instead, a progressive scale is introduced: 5% for most payouts and 15% for dividends exceeding 230,000 MCI.
2.Introduction of a Progressive Scale for IEs and Dividends: income of IEs and PFEs (excluding private practitioners) as well as dividends will be taxed according to a new progressive scale:
- 10% — on annual income up to 8,500 MCI (≈ 35 million tenge).
- 15% — on the amount exceeding 8,500 MCI. A 1% rate will apply to the portion of income within the limit, and 15% will apply to the excess.
3.Special Preferential Treatment for PFEs: peasant (farm) enterprises gain the right to reduce their PIT amount by 70% on income from:
- Production and sale of self-produced agricultural products;
- Processing of such products and sale of the processed goods.
4.Abolition of the Fixed Deduction for Dividends: the 30,000 MCI deduction for dividends has been eliminated. Instead, a progressive scale is introduced: 5% for most payouts and 15% for dividends exceeding 230,000 MCI.
How Will the Changes Affect Your Business
The transition to a progressive scale and changes in tax benefits require companies and entrepreneurs to:
- Revise financial planning and tax burden forecasting.
- Analyze the structure of payouts to founders and employees.
- Adjust HR and tax documentation, especially for IEs and private practitioners.
Calculation errors can lead to understatement of the tax base, additional tax assessments, and penalties.
Our company offers a comprehensive solution for adapting your business to the new conditions:
Strategic planning right now will allow you to minimize risks and efficiently manage financial flows in 2026.
Submit a consultation request, and our experts will help you develop an adaptation plan for the new PIT rules.
- HR Consulting and Payroll Calculation: We will conduct an audit of the remuneration system and prepare optimization recommendations considering the new PIT rates.
- Support for IEs and Private Practitioners: We will take over the bookkeeping, ensuring compliance with the new requirements.
- Preparation and Submission of Reports: We guarantee accurate calculation and timely filing of all tax returns.
Strategic planning right now will allow you to minimize risks and efficiently manage financial flows in 2026.
Submit a consultation request, and our experts will help you develop an adaptation plan for the new PIT rules.