Enter the monthly gross salary or the take-home amount you want. The calculation is for an employee under an employment contract who is a Kazakhstan resident, under the 2026 Tax Code: MRP 4 325 ₸, minimum wage 85 000 ₸. Checked on 2026-10-24.
Amounts are rounded to whole tenge: OPV, OPVR, VOSMS, OOSMS, income tax and social tax by normal arithmetic rounding. SO is rounded to a whole tenge regardless of tiyn (para. 14 of the Rules for calculating social contributions); we read this as rounding up, since the Rules do not name the direction. The Tax Code has no rounding rule for taxes, so a difference of 1-2 ₸ from payroll software is possible.
Data checked on 2026-10-24
The calculation covers an employee under an employment contract who is a citizen and resident of Kazakhstan, with the same salary every month. Not covered:
Income tax, social tax, OPV, OPVR, SO, VOSMS and OOSMS: by the 25th of the month after the month of payment.
Tax return form 200.00 (income tax and social tax): quarterly, by the 15th of the second month after the quarter.
Subtract pension contributions of 10%, health contributions of 2% and income tax from the gross amount. Income tax is not charged on the full salary: pension contributions, health contributions and the basic deduction of 129 750 ₸ are subtracted first, then 10% is taken from the rest. For example, at a salary of 300 000 ₸ the pension contribution is 30 000 ₸, health 6 000 ₸, income tax base 134 250 ₸, income tax 13 425 ₸, take-home 250 575 ₸.
The basic deduction equals 30 MRP, which is 129 750 ₸ for each month, and it is granted at the employee's request at one employer only. If nothing is left after pension contributions, health contributions and this deduction, income tax is zero, which happens at a gross salary up to and including 147 443 ₸.
On top of the salary the employer pays employer pension contributions of 3.5%, social contributions of 5%, employer health insurance of 3% and social tax. For an LLP or a JSC the social tax is 6% and it is no longer reduced by social contributions; a sole proprietor on the general regime pays a fixed 1 MRP (4 325 ₸) for each employee, regardless of the salary. An employer on the simplified declaration regime does not pay social tax. These amounts do not reduce take-home pay but raise the cost of the employee.
Switch the calculator to the take-home mode and enter the amount you want. Because of rounding, two or three neighbouring gross values can give the same take-home amount, so the calculator shows the smallest one and lists the others.
A difference of 1-2 ₸ is possible because of rounding: the Tax Code has no single rounding rule for taxes. The calculator does not cover non-residents and foreigners with a residence permit, civil-law contracts, health insurance benefits for mothers of large families, students and military personnel, the 1.8% social tax rate for agricultural producers, tax-exempt payments or a salary that changes during the year. The 2026 Tax Code has no deduction for large families.
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