Important Changes in Tax Law of Kazakhstan

14.04.2026

Source: АО ENPF

08.01.2026

MRC: Rate Increased to 3.5%

Effective 1 January 2026, the rate of Mandatory Retirement Contributions of Employer (MRC) has been increased to 3.5% of employee income. The increase will be implemented in stages:

  • 2024 – 1.5%
  • 2025 – 2.5%
  • 2026 – 3.5%
  • 2027 – 4.5%
  • starting 2028 – 5%.

Employers are exempt from paying MRC for certain categories of employees, including individuals born before 1 January 1975, pensioners, individuals with disabilities of Groups I and II (indefinitely), as well as military personnel and equivalent individuals. The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan oversees the completeness and timeliness of MRC payments.

Currently, the expert community is discussing proposals to transfer MRC savings to individual accounts of depositors, as well as to expand the system's coverage to all workers, regardless of age.

 

Source: IS Paragraph

05.02.2026

List of services exempt from VAT has been approved

Order No. 47 of the MinFin of the RK dd. 27.12.2026, approved the List of services exempt from value-added tax (VAT). The document entered into force on 01.01.2026.

The List includes repair services for assets imported into Kazakhstan from EAEU member states, including their restoration and replacement of component parts.

Specifically, the exemption applies to repair services for the following types of assets:

  • Aircraft
  • Railroad vehicles
  • Inland vessels
  • Marine vessels
  • Self-propelled underwater weapons (torpedoes) and marine hydraulic equipment.

The adoption of the List is aimed at reducing the tax burden on the maintenance and repair of specialized equipment and vehicles imported from EAEU member states.