From January 1, 2026, large-scale changes come into force in Kazakhstan across various spheres of citizens' lives, related to social benefits, the tax system, digitalization, and other regulations.
Income Indicators and Social Benefits
New baseline financial benchmarks have been established:
Additionally, an increase of approximately 10% for all types of state benefits and pensions is provided for in accordance with the republican budget for 2026–2028.
New baseline financial benchmarks have been established:
- Minimum wage (MW) — 85,000 tenge;
- Monthly calculation index (MCI) — 4,325 tenge;
- Minimum pension — 69,049 tenge;
- Minimum basic pension payment — 35,596 tenge;
- Subsistence minimum — 50,851 tenge.
Additionally, an increase of approximately 10% for all types of state benefits and pensions is provided for in accordance with the republican budget for 2026–2028.
Tax Reform and the New Tax Code
The updated Tax Code is in effect from January 1, providing for:
The updated Tax Code is in effect from January 1, providing for:
- simplification of tax administration, alongside a reduction in the number of taxes and reporting requirements;
- changes to VAT rates, including a base rate of 16% and reduced rates for medical services and medicines;
- new rules for income taxation and simplifications for businesses.
Digitalization and Electronic Services
A moratorium is being introduced on the creation of new information systems for government agencies outside the QazTech unified "e-government" platform. Additionally, the rules for electronic digital signatures (EDS) are being updated, making an organization's EDS equivalent to the handwritten signature of its head.
A moratorium is being introduced on the creation of new information systems for government agencies outside the QazTech unified "e-government" platform. Additionally, the rules for electronic digital signatures (EDS) are being updated, making an organization's EDS equivalent to the handwritten signature of its head.
Social Health Insurance (SMSI)
Citizens who have paid contributions to the mandatory social health insurance system for at least five years will be able to maintain their insured status for up to 6 months during a temporary break in contribution payments. Previously, this period was 3 months.
Citizens who have paid contributions to the mandatory social health insurance system for at least five years will be able to maintain their insured status for up to 6 months during a temporary break in contribution payments. Previously, this period was 3 months.
Documents and Government Services
Due to the increase in the MCI, state fees for issuing documents—such as passports and driver's licenses—will also rise. At the same time, the initial issuance or replacement of an ID card will be free of charge.
Due to the increase in the MCI, state fees for issuing documents—such as passports and driver's licenses—will also rise. At the same time, the initial issuance or replacement of an ID card will be free of charge.
Other Changes
Starting from 2026, additional rules will come into effect regarding the housing sector, building energy efficiency, and the licensing of exchange activities. Furthermore, mechanisms for social control of mobile money transfers through banking systems have been strengthened.
Starting from 2026, additional rules will come into effect regarding the housing sector, building energy efficiency, and the licensing of exchange activities. Furthermore, mechanisms for social control of mobile money transfers through banking systems have been strengthened.
Source: Zakon.kz