Is an individual entrepreneur under the General Taxation Regime (GTR) entitled to apply the basic deduction of 30 MCI? In which line (Form 220.00) should it be reported?

State revenue committee Ministry of finance of the Republic of Kazakhstan

State revenue committee Ministry of finance of the Republic of Kazakhstan·Sep 30, 2026

Question

Answer

In accordance with Subparagraph 1) of Paragraph 1 of Article

401 of the Tax Code,

personal tax deductions

are defined.

According to Article 403

of the Tax Code, the basic tax deduction

amounts to 30 times the Monthly Calculation Index (MCI) in effect on

January 1 of the relevant financial year, applied for each calendar month.

The total amount of the basic tax deduction for the calendar year must not exceed 360 times the

Monthly Calculation Index in effect on January 1 of the relevant financial year. Line 220.01.054 (Form 220.00) is used to indicate the amount

of the basic tax deduction provided for by Article 403 of the Tax Code.

Sep 30, 2026

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