{"id":41976,"date":"2024-12-24T14:39:29","date_gmt":"2024-12-24T11:39:29","guid":{"rendered":"https:\/\/f-chain.com\/?p=9539"},"modified":"2024-12-24T14:39:29","modified_gmt":"2024-12-24T11:39:29","slug":"kazakhstan-changes-in-tax-rates-and-deductions-in-2025-az","status":"publish","type":"post","link":"https:\/\/az.f-chain.com\/az\/kazakhstan-changes-in-tax-rates-and-deductions-in-2025-az\/","title":{"rendered":"Kazakhstan: changes in tax rates and deductions in 2025"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]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.<\/p>\n<p>For example:<\/p>\n<p>the amount of standard tax deduction 14 MCI will increase to 55,048 tenge;<\/p>\n<p>the amount of the VAT registration limit of 20 000 MCI will increase to 78\u00a0640 000 tenge per year;<\/p>\n<p>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\u00a0872 096 tenge;<\/p>\n<p>the income limit for STT on the basis of simplified declaration (SD) 24 038 MCI will increase to 94\u00a0517 416 tenge per half-year;<\/p>\n<p>the income limit for STT using a fixed deduction of 144 184 MCI will increase to 566\u00a0931 488 tenge for the year;<\/p>\n<p>the income limit for the retail tax STT of 600 000 MCI will increase to 2\u00a0359\u00a0200 tenge for the year;<\/p>\n<p>An increase in the MCI will also result in a corresponding proportional increase in:<\/p>\n<ul>\n<li>the amounts of fines payable;<\/li>\n<li>amounts of state duty;<\/li>\n<li>the amount of rates and fees in summarized terms.<\/li>\n<\/ul>\n<p>Effective January 1, 2025, the rates of certain taxes and contributions will increase:<\/p>\n<table width=\"569\">\n<tbody>\n<tr>\n<td width=\"320\">Name of tax \/ deductions<\/td>\n<td width=\"121\">Rates in 2024<\/td>\n<td width=\"128\">New rates in 2025<\/td>\n<\/tr>\n<tr>\n<td width=\"320\">Social contributions (S\u0421)<\/td>\n<td width=\"121\">3,5%<\/td>\n<td width=\"128\">5%<\/td>\n<\/tr>\n<tr>\n<td width=\"320\">Social contributions under civil contracts with individuals<\/td>\n<td width=\"121\">n\/a<\/td>\n<td width=\"128\">5%<\/td>\n<\/tr>\n<tr>\n<td width=\"320\">Social tax<\/td>\n<td width=\"121\">9,5%<\/td>\n<td width=\"128\">11%<\/td>\n<\/tr>\n<tr>\n<td width=\"320\">Mandatory employer pension contributions (MEPC)<\/td>\n<td width=\"121\">1,5%<\/td>\n<td width=\"128\">2,5%<\/td>\n<\/tr>\n<tr>\n<td width=\"320\">Single payment rate<\/td>\n<td width=\"121\">21,5%<\/td>\n<td width=\"128\">23,8%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right\"><em>article prepared by Ekaterina Kassumova<\/em><\/p>\n<p style=\"text-align: right\"><em>Director of FChain Kazakhstan<\/em><\/p>\n<p style=\"text-align: right\"><em>24<sup>th<\/sup> of December 2024<\/em><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]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<\/p>\n","protected":false},"author":1,"featured_media":50320,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20,21,22],"tags":[],"class_list":["post-41976","post","type-post","status-publish","format-standard","hentry","category-feautured-post-ru","category-news-ribbon-ru","category-press-releases-ru"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kazakhstan: changes in tax rates and deductions in 2025 - FChain<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/az.f-chain.com\/\" \/>\n<meta property=\"og:locale\" content=\"az_AZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kazakhstan: changes in tax rates and deductions in 2025 - FChain\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column][vc_column_text]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\" \/>\n<meta property=\"og:url\" content=\"https:\/\/az.f-chain.com\/\" \/>\n<meta property=\"og:site_name\" content=\"FChain\" \/>\n<meta property=\"article:published_time\" content=\"2024-12-24T11:39:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/az.f-chain.com\/wp-content\/uploads\/2024\/12\/KZ.png\" \/>\n\t<meta property=\"og:image:width\" content=\"608\" \/>\n\t<meta property=\"og:image:height\" content=\"408\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"sdenisenko\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/az.f-chain.com\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/az.f-chain.com\\\/\"},\"author\":{\"name\":\"sdenisenko\",\"@id\":\"https:\\\/\\\/az.f-chain.com\\\/#\\\/schema\\\/person\\\/8d4dfc39f27e9845e4646d167bb4d61d\"},\"headline\":\"Kazakhstan: changes in tax rates and deductions in 2025\",\"datePublished\":\"2024-12-24T11:39:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/az.f-chain.com\\\/\"},\"wordCount\":244,\"image\":{\"@id\":\"https:\\\/\\\/az.f-chain.com\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/az.f-chain.com\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/KZ.png\",\"articleSection\":[\"Feautured post\",\"News ribbon\",\"Press releases\"],\"inLanguage\":\"az\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/az.f-chain.com\\\/\",\"url\":\"https:\\\/\\\/az.f-chain.com\\\/\",\"name\":\"Kazakhstan: changes in tax rates and deductions in 2025 - FChain\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/az.f-chain.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/az.f-chain.com\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/az.f-chain.com\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/az.f-chain.com\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/KZ.png\",\"datePublished\":\"2024-12-24T11:39:29+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/az.f-chain.com\\\/#\\\/schema\\\/person\\\/8d4dfc39f27e9845e4646d167bb4d61d\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/az.f-chain.com\\\/#breadcrumb\"},\"inLanguage\":\"az\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/az.f-chain.com\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"az\",\"@id\":\"https:\\\/\\\/az.f-chain.com\\\/#primaryimage\",\"url\":\"https:\\\/\\\/az.f-chain.com\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/KZ.png\",\"contentUrl\":\"https:\\\/\\\/az.f-chain.com\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/KZ.png\",\"width\":608,\"height\":408},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/az.f-chain.com\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/az.f-chain.com\\\/az\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Kazakhstan: changes in tax rates and deductions in 2025\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/az.f-chain.com\\\/#website\",\"url\":\"https:\\\/\\\/az.f-chain.com\\\/\",\"name\":\"FChain\",\"description\":\"Azerbaijan\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/az.f-chain.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"az\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/az.f-chain.com\\\/#\\\/schema\\\/person\\\/8d4dfc39f27e9845e4646d167bb4d61d\",\"name\":\"sdenisenko\",\"sameAs\":[\"https:\\\/\\\/newaz.f-chain.com\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Kazakhstan: changes in tax rates and deductions in 2025 - FChain","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/az.f-chain.com\/","og_locale":"az_AZ","og_type":"article","og_title":"Kazakhstan: changes in tax rates and deductions in 2025 - FChain","og_description":"[vc_row][vc_column][vc_column_text]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. 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