Social Tax: Key Changes in the Calculation Procedure
As of 2026, the procedure for calculating social tax in Kazakhstan has changed. One of the key changes is the elimination of the link between social tax and social contributions, as well as the introduction of a social tax rate of 6% for taxpayers applying the generally established taxation procedure.
Special rates and calculation procedures are предусмотрed for certain categories of taxpayers.
In particular, the social tax rate of 1.8% applies to taxable items related to the following activities:
* Production and sale of agricultural products of own production;
* Processing of agricultural products of own production and sale of the products resulting from such processing.
Individual entrepreneurs and persons engaged in private practice are subject to a special procedure for calculating social tax. They calculate social tax in the following amounts:
* For themselves — twice the monthly calculation index (MCI) in effect on the payment date;
* For each employee — one MCI in effect on the payment date.
For peasant or farm enterprises, the following amounts of social tax are established for taxable items related to the production and sale of agricultural products of own production, as well as their processing:
* For themselves — 0.6 MCI;
* For each employee — 0.3 MCI.
The MCI in effect on the date of payment shall apply.
It is also important to note that taxpayers applying the special tax regime based on a simplified declaration are exempt from paying social tax.
Thus, when determining their social tax liabilities, taxpayers should take into account the applicable tax regime, the nature of their business activities, and the specific tax calculation rules established by law.
