From January 2026, a number of important changes will take effect in Kazakhstan. The monthly calculation index (MCI) and the subsistence minimum will increase, which will in turn raise taxes and fines, as well as pensions and certain social benefits. Adyrna correspondent reviews the key changes.
New Tax Code
A new Tax Code comes into force on January 1. One of the most significant changes is the increase of the Value Added Tax (VAT) rate to 16%. The mandatory VAT registration threshold has also been raised from 15 million tenge to 40 million tenge.
At the same time, a number of goods and services will be exempt from VAT. This applies to goods and services provided within the guaranteed volume of free medical care, compulsory social health insurance services, domestic printed publications and services related to their publication.
The basic corporate income tax rate will be 20% starting January 1, 2026. However, differentiated rates apply to certain sectors:
- Banks and gambling businesses — 25%
- Social sector organizations — 5% in 2026, 10% in 2027
- Agricultural producers — 3% (unchanged)
A progressive personal income tax scale will also be introduced. Individuals earning up to 8,500 MCI (up to 33.5 million tenge or about USD 66.6 thousand) will continue to pay 10%. Income above this threshold will be taxed at 15%.
The same approach applies to dividend income. If annual dividend income does not exceed 230,000 MCI, a reduced rate of 5% applies; income above that level will be taxed at 15%.
Changes to Key Indicators
According to the Law on the Republican Budget for 2026–2028, from January 1:
- Monthly Calculation Index (MCI) — 4,325 tenge (up from 3,932 tenge in 2025)
- Minimum basic pension — 35,596 tenge
- Minimum pension — 69,049 tenge
- Subsistence minimum — 50,851 tenge
Pensions and Social Benefits
Basic and solidarity pensions will be increased by 10%, in line with projected inflation. As instructed by the President, the gradual increase of the basic pension will continue through 2023–2027. As a result:
- The minimum basic pension will reach 70% of the subsistence minimum
- The maximum basic pension will reach 120%
In 2026:
- Minimum basic pension — 35,596 tenge
- Maximum basic pension — 60,005 tenge
State benefits will also rise. One-time childbirth benefits will increase:
- For the birth of 1–3 children — from 149,416 to 164,350 tenge
- For the birth of 4 or more children — from 247,716 to 272,475 tenge
Benefits for large families will also grow:
- Families with 4 children — from 63,030 to 69,330 tenge
- Families with 10 children — from 157,280 to 173,000 tenge
Benefits for persons with disabilities will increase by 10%:
- Group I — from 101,702 to 111,872 tenge
- Group II — from 81,362 to 89,498 tenge
- Group III — from 55,474 to 61,021 tenge
Possible Rise in Housing Prices
From 2026, construction companies will be required to pay VAT. Under the new Tax Code, 16% VAT must be paid when housing is commissioned. Experts believe this may lead to higher prices for new housing. However, the new rules apply only to residential projects whose construction begins in 2026.
Changes in Vehicle Tax
From January 1, the rules for paying property, land, and vehicle taxes change:
- Vehicles older than 10 years receive a 30% discount
- Vehicles older than 20 years receive a 50% discount
- Additional taxes on cars with large engine capacities are abolished
- Vehicle tax will now be calculated based on the driver’s license category
Changes in the Real Estate Market
With the introduction of the new Tax Code, the taxation of real estate sales becomes stricter. Tax is applied only if both conditions are met:
- The property is sold at a profit
- The minimum ownership period is not met
From 2026, the minimum ownership period is 2 years. A progressive tax scale applies:
- Profit up to 36.7 million tenge (8,500 MCI) — 10%
- Profit above that amount — 15%
In addition, apartments in buildings under construction can now be purchased only through non-cash, bank-based transactions. Cash payments are fully prohibited.
Higher Traffic Fines
Driving without mandatory vehicle insurance will result in a fine of 10 MCI (43,250 tenge).
Other traffic fines include:
- Speeding by 10–20 km/h — 5 MCI (21,625 tenge)
- Speeding by 20–40 km/h — 10 MCI (43,250 tenge)
- Speeding over 40 km/h — 20 MCI (86,500 tenge)
Repeat violations within one year — 30 MCI (129,750 tenge).
Driving without a license — 20 MCI (86,500 tenge)
Driving while deprived of driving rights — 50 MCI (216,250 tenge) or up to 20 days of administrative arrest
Failing to comply with road signs — 3 MCI (12,975 tenge)
Running a red light — 10 MCI (43,250 tenge); repeat offense — 15 MCI (64,875 tenge)
Driving on sidewalks, pedestrian paths, or road shoulders — 15 MCI (64,875 tenge)
Monitoring of Bank Transfers
From January 1, monitoring mechanisms for individuals evading taxes through mobile transfers will be introduced gradually. According to Vice Minister of Finance Yerzhan Birzhanov, updated rules now include an additional criterion.
Previously, monitoring was triggered if a person received transfers from 100 different individuals over three consecutive months. Now, transfers will only be monitored if they exceed a certain amount — 12 MCI, or approximately 1 million tenge, over a 12-month period.
