Kazakhstan salary after tax in 2026: OPV, VOSMS and IPN under the new Tax Code
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.In Kazakhstan in 2026 a salary loses 10% pension contribution (ОПВ), 2% health insurance (ВОСМС) and income tax (ИПН) of 10% after a 129,750-tenge basic deduction, 15% above 8,500 MRP a year. A gross salary of 500,000 tenge leaves 408,975 tenge on hand.
Before any deduction, in tenge.
408 975 ₸
500 000 ₸ less ОПВ 50 000 ₸, ВОСМС 10 000 ₸ and ИПН 31 025 ₸.Under the Tax Code in force from 1 January 2026, the Social Code and the health insurance law, with the 2026 minimum wage (85,000) and MRP (4,325). Pensioners, people with disabilities and non-residents are not covered.
| Gross salary | 500 000 ₸ |
| Pension contribution (ОПВ) | −50 000 ₸ |
| Health insurance (ВОСМС) | −10 000 ₸ |
| Basic deduction | −129 750 ₸ |
| Taxable income | 310 250 ₸ |
| Income tax (ИПН), January | −31 025 ₸ |
| On hand | 408 975 ₸ |
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
Type the gross monthly salary in tenge.
Leave the basic deduction on if you applied for it with this employer.
Turn on "born before 1975" if that applies; the employer then pays no OPVR.
Read the net pay, the OPV, VOSMS and IPN, and what the employer pays on top.
This calculator works out a monthly salary in Kazakhstan after the deductions of 2026, under the new Tax Code in force from 1 January 2026, the Social Code and the health insurance law.
From the employee. The pension contribution (ОПВ) is 10% of the salary, counted up to 50 minimum wages (4,250,000 tenge). The health insurance contribution (ВОСМС) is 2%, up to 20 minimum wages. Both come off before the tax.
Income tax (ИПН). The basic deduction of 30 MRP, 129,750 tenge a month, is taken off as well when you have applied for it with this employer. What is left is taxed at 10%. Above 8,500 MRP a year (36,762,500 tenge) the rate is 15%, and the employer counts it cumulatively from 1 January, so a high salary moves to 15% partway through the year; the month table shows when.
From the employer. On top of the salary the employer pays employer pension contributions (ОПВР) of 3.5% in 2026, not for people born before 1975; social contributions (СО) of 5% of the salary less ОПВ, between 1 and 7 minimum wages; employer health insurance (ООСМС) of 3%, up to 40 minimum wages; and social tax of 6% of the salary less ОПВ and ВОСМС.
The 2026 figures. The minimum wage is 85,000 tenge and the MRP 4,325 tenge, set by the budget law for 2026-2028. Each payment is rounded to the whole tenge, as payslips show it.
What it does not do. Pensioners and people with disabilities, who are exempt from some contributions, non-residents, the social deductions for disability and adoption, the month of hiring or leaving, and special tax regimes are left out. The texts were read on adilet.zan.kz on 17 October 2026.
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Take 10% pension contribution and 2% health insurance off the gross, then the 129,750-tenge basic deduction, and tax the rest at 10%. On 500,000 tenge that is 50,000 ОПВ, 10,000 ВОСМС and 31,025 ИПН, leaving 408,975 tenge on hand.
Article 363 of the new Tax Code taxes a year's income at 10% up to 8,500 MRP, which is 36,762,500 tenge in 2026, and at 15% on the part above. The employer counts the year cumulatively from 1 January, so the 15% starts in the month the total passes that line.
The basic deduction is 30 MRP a month, 30 × 4,325 = 129,750 tenge, and at most 360 MRP a year. It is applied by one employer only, on your application, and it cannot make the taxable income negative, so on the minimum wage no tax is left.
In 2026 the employer adds 3.5% ОПВР, 5% social contributions on the salary less ОПВ, 3% ООСМС and 6% social tax on the salary less ОПВ and ВОСМС. A 500,000-tenge salary therefore costs the employer 581,400 tenge a month.
The 10% ОПВ is counted on at most 50 minimum wages, 4,250,000 tenge a month in 2026, so it never exceeds 425,000 tenge. The 2% ВОСМС stops at 20 minimum wages, 1,700,000 tenge, so it never exceeds 34,000 tenge a month.
Article 7 of the budget law for 2026-2028 sets the minimum wage at 85,000 tenge a month and the monthly calculation index (MRP) at 4,325 tenge from 1 January 2026. The deductions, the caps and the 8,500-MRP tax band are all counted from these two figures.
Rates and rules change; check the source before you rely on a figure.
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