The Department of State Revenue of the Mangystau region informs that in accordance with the first part of paragraph 1 of Article 404 of the Tax Code, social tax deductions in the amount of 5,000 MCI per calendar year are eligible for persons with disabilities of the first, second groups, as well as 882 MCI per calendar year for persons with disabilities of the third group, a child with disabilities, one of the parents, guardians, guardians of a child with a disability, etc.
The first part of paragraph 3 of Article 437 of the Tax Code establishes that an individual has the right to apply a basic tax deduction from only one tax agent. There is no similar restriction on the application of social tax deduction in the Tax Code.
On the grounds established by paragraph 4 of Article 437 of the Tax Code, the consistent application of the amount of the social tax deduction is provided for when transferring from one tax agent to another on the basis of a certificate of settlements with an individual issued by the tax agent.
Due to the incoming appeals about the possibility of applying a social tax deduction for two or more employers by a person with a disability, this issue has been put up for discussion.
In accordance with paragraph 2.2 of the Minutes of the meeting of the Project Office for the Implementation of the New Tax Code, chaired by Deputy Prime Minister - Minister of National Economy of the Republic of Kazakhstan S.M. Zhumangarin dated July 8, 2026, an approach was approved that provides for the possibility of applying a social tax deduction simultaneously from two or more tax agents based on an individual's submitted application within the established limit.
(Unofficial translation)
