Net salary and income tax calculator
Calculate net pay, employer-side payments and total employee cost by employee category under the 2026 rules.
Employee salary · 2026
What this service calculates
The calculator shows net pay, employee pension and MSHI contributions and income tax, plus employer pension, social-insurance and MSHI contributions, social tax and total employee cost.
You can select an employee category, social deduction and hazardous working conditions. The calculation covers salary paid to a resident employee; civil contracts, unified payments, benefits in kind and special tax regimes remain 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 September 2, 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
- State Revenue Committee — social-payment rates
- State Revenue Committee — social tax from 2026
- State Revenue Committee — taxation of employees with disabilities in 2026
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.