Individual income tax

Dinara Mukhiyayeva, PhD

Payers
• Individual income tax payers (hereinafter referred to as individual
income tax payers) are individuals who have objects of taxation.
The objects of taxation

• The objects of individual income tax are the

income of an individual:
• Taxed at the source of payment;
• Taxed by an individual independently.
Employment income

• Employee income (irrespective of one’s residency status) subject to

taxation in Kazakhstan is any kind of income received by an employee
from an employer in cash or in kind (e.g. accommodation provided by an
employer, benefits, compensation, personal use of company provided
car, reimbursable business trip expenses in excess of statutory limits).
• However, certain types of income (i.e. income from employment,
benefits in kind paid to non-residents in connection with their stay in
Kazakhstan) of non-resident individuals who are employed by non-
resident legal entities with no permanent establishment (PE) in
Kazakhstan should not be subject to Kazakhstan individual income tax
unless such individuals become Kazakhstan tax residents.
Capital gains

• Capital gains are subject to income tax at the rate of 10%. However, capital gains
associated with the disposal of the following securities may be exempt from
taxation in Kazakhstan:
• Government securities.
• Agency bonds.
• Securities listed at the day of disposal on the stock exchange operating in
Kazakhstan (if sold by the method of advertised bidding on such stock exchange).
• If all of the following conditions are met:
• On the date of sale, taxpayer owns shares for more than three years.
• Company whose shares are sold is not regarded as a subsurface user.
• More than 50% of company whose shares are sold is not owned by subsurface user(s).
Individual - Deductions

Employment expenses Personal deductions Medical expenses

Insurance premiums
Kazakhstan obligatory and
Insurance premiums payable by
voluntary pension individuals in their own favour
contributions are under accumulative insurance
deductible. agreements are deductible.
Expenses for medical services
(except cosmetics) capped at 94
times the monthly calculation
index (approximately USD 653) are
deductible, provided all supporting
documents are in place.

Personal allowances
Mortgage deduction
The most notable allowance is a
Amounts aimed at repayment of
general deduction based on the
interest on housing loans provided
minimum monthly wage of KZT
to an individual who is a Kazakhstan
42,500 or KZT 510,000 per annum,
resident by housing construction
which is applicable to Kazakhstan
savings banks are deductible.
tax residents.
 Tax rate
The individual income tax rate is
calculated at the rate of 10%.

Income in the form of dividends is

taxed at the rate of 5 %.
 Income taxable at the source of
payment
• The income taxable at the source of payment includes the
following types of income:
• Employee income;
• Income of an individual from a tax agent;
• Income in the form of pension payments;
• Income in the form of dividends, remuneration, winnings;
• Income in the form of scholarships; Income under
cumulative insurance contracts.
Employee income
• The employee's income subject to taxation includes the following income accrued
by the employer:
• money to be transferred by the employer to the employee, in cash or non-cash
form due to the existence of an employment relationship;
• income in kind - the cost of goods and other property transferred to the
employee, the performance of works and services by the employer in favor of the
employee, payment of the cost of goods, works, services to the employee or to
third parties.
• income in the form of material benefits - the employer's write-off of the amount
of debt or obligation from the employee, the employer's expenses for the
payment of insurance premiums under employee insurance contracts, etc.
•Taxable income of the employee = the
amount of income subject to taxation at
the source of payment-adjustments
(Article 341 of the Tax Code of the
Republic of Kazakhstan) - tax deductions
How calculate?

• Individual income tax = Taxable income of the employee * 10%

 Standard deduction in the amount of 882 MCI (for
disabled people, participants of the Second World
War).
• The deduction is granted to the following categories of citizens:
• participants of the Second World War and equivalent persons; persons
awarded orders and medals of the former USSR for selfless work and
impeccable military service in the rear during the Second World War;
• persons who worked (served) for at least six months from June 22, 1941
to May 9, 1945 and were not awarded orders and medals of the former
USSR for selfless work and impeccable military service in the rear during
the Great Patriotic War;
• disabled people of groups I, II, III;
• children-disabled people;
case 1
• The employee's salary is 25,000 tenge In September
• he worked 14 working days In October the full period was worked out
Calculate the IIT for September and October
• Начислено 25 000/22(рабочих дня) х 14 (отработанных дней) = 15
909
• ОПВ 15 909 х 10% = 1 591

• ИПН (15 909 – 1 591ОПВ – 42500 МЗП ) х 10% = -28 182

• ИПН в октябре (25 000 – 2 500 – 42500 – 1 681 ) х 10% = -
• минимальный размер заработной платы (МЗП) – 42 500 тенге; 
• минимальный размер государственной базовой пенсионной выплаты –
18 524 тенге; 
• минимальный размер пенсии – 43 272 тенге;  месячный расчетный
показатель (МРП) для исчисления пособий и иных социальных выплат,
а также применения штрафных санкций, налогов и других платежей в
соответствии с законодательством Республики Казахстан – 2 917тенге; 
• величину прожиточного минимума для исчисления размеров базовых
социальных выплат – 34 302 тенге.

Источник: 
https://pro1c.kz/news/zakonodatelstvo/utverzhdeny-mrp-mzp-na-2021-go
d/

© pro1c.kz
• Задача 5 Работник является инвалидом III группы. С 01 января по
31 мая у него был оклад 80 000 тенге, = 400000 тг
• с 1 июня – 120 000 тенге.840000 = 1 240 000 тг
• Рассчитать сумму ИПН
• П.п.13 п.1 ст.156 НК РК «Доходы, не подлежащие
налогообложению»: - доходы за год в пределах 55-кратного
минимального размера заработной платы …следующих лиц: …
инвалидов I, II, III групп… справка с предыдущей работы
обязательна (для контроля за суммой 55 МЗП)55= 2 337 500тг
Пример
• (доход 100 000 тенге) Выполним расчет заработной платы работника за 2021 год  Доход
работника Никифоровой И. И. в январе 2021 года составил 100 000 тенге. 
• Работник имеет право на вычет по ОПВ, вычет по ВОСМС и вычет в размере 1 МЗП – 42 500 тенге.
• Расчет ОПВ Min предела по доходам работника нет.
• Max предел - 50 МЗП (2 125 000 тенге). 100 000 * 10% = 10 000 тенге пенсион отч.
• Расчет
• ВОСМС Min предела по доходам работника нет.
• Max предел - 10 МЗП (425 000 тенге). 100 000 * 2% = 2 000 тенге.
• Расчет ИПН Min предела по доходам работника нет.
• Max предела по доходам работника нет. 100 000 -  10 000 (ОПВ) – 2 000 (ВОСМС) – 42 500 = 45 500
тенге; 45 500 * 10% = 4 550 тенге.