Net salary and income tax calculator
Calculate resident employee payroll deductions using the 30 MCI basic deduction and 2026 progressive income tax rates.
Employee salary · 2026
What this service calculates
The calculator shows net pay after mandatory employee pension contributions, employee MSHI contributions and individual income tax. It accounts for the 30 MCI basic tax deduction and the annual transition from the 10% to 15% rate.
The calculation covers ordinary salary paid to a resident employee. Employer-side contributions, civil contracts, unified payments, benefits in kind and special tax regimes are outside its scope.
2026 calculation rules
MCI — KZT 4,325; minimum wage — KZT 85,000. Parameters apply through December 31, 2026.
Official sources
Parameters verified on August 17, 2026.
- Kazakhstan Tax Code — individual income tax rates and personal deductions
- State Revenue Committee — personal income tax rates and deductions from 2026
- Social Health Insurance Fund — 2026 employee contribution rate and cap
- Rules for calculating and transferring mandatory pension contributions
- Government of Kazakhstan — 2026 MCI and minimum wage
Questions and answers
Why is year-to-date income needed for income tax?
From 2026, the income tax rate depends on annual taxable income: 10% applies up to 8,500 MCI and 15% applies only to the excess. The cumulative base lets the calculator handle the month in which the threshold is crossed.
When does the 30 MCI basic deduction apply?
A tax agent applies the basic deduction on the employee's application, and it may be used with one tax agent only. It is capped at 360 MCI for the year.
Why can an employer's payroll result differ?
Non-taxable payments, corrections, lawful social-payment exemptions, social tax deductions, multiple income sources and deductions already used can affect the result. The employer's payslip remains authoritative.