Deductions and limits for determining the application of special tax treatment (STT) and for calculating payroll taxes and contributions will change due to the increase in regulated calculation figures.
For example:
the amount of standard tax deduction 14 MCI will increase to 55,048 tenge;
the amount of the VAT registration limit of 20 000 MCI will increase to 78 640 000 tenge per year;
the amount of income limit for STT on the basis of a patent or using a special mobile application 3 528 MCI will increase to 13 872 096 tenge;
the income limit for STT on the basis of simplified declaration (SD) 24 038 MCI will increase to 94 517 416 tenge per half-year;
the income limit for STT using a fixed deduction of 144 184 MCI will increase to 566 931 488 tenge for the year;
the income limit for the retail tax STT of 600 000 MCI will increase to 2 359 200 tenge for the year;
An increase in the MCI will also result in a corresponding proportional increase in:
- the amounts of fines payable;
- amounts of state duty;
- the amount of rates and fees in summarized terms.
Effective January 1, 2025, the rates of certain taxes and contributions will increase:
| Name of tax / deductions | Rates in 2024 | New rates in 2025 |
| Social contributions (SС) | 3,5% | 5% |
| Social contributions under civil contracts with individuals | n/a | 5% |
| Social tax | 9,5% | 11% |
| Mandatory employer pension contributions (MEPC) | 1,5% | 2,5% |
| Single payment rate | 21,5% | 23,8% |
article prepared by Ekaterina Kassumova
Director of FChain Kazakhstan
24th of December 2024
