What is a basic tax deduction? How can it be explained in simple terms? In what case might the basic deduction not apply? Who is eligible for this deduction — everyone or only certain categories?
In accordance with Article 403 of the Tax Code of the Republic of Kazakhstan dated July 18, 2025, No. 214-VIII ZRK, the basic tax deduction is 30 times the monthly calculation index effective as of January 1 of the corresponding financial year, applied for each calendar month. The total amount of the basic tax deduction for a calendar year must not exceed 360 times the monthly calculation index effective as of January 1 of the corresponding financial year.
In simple terms, 129,750 tenge is deducted from the accrued taxable amount each month, and individual income tax at a rate of 10% is calculated on the remaining amount. This deduction, as per its name, is a unified deduction applied to all individuals receiving a salary.
