Cost of an employee in Kazakhstan (2026)
What an employee really costs an employer in Kazakhstan: gross salary plus mandatory employer social contributions.
On a gross salary of KZT 700,000 per month in Kazakhstan, an employer pays about KZT 794,500 in total once mandatory employer social contributions of 13.5% on top of the gross are included.
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How salary is taxed in Kazakhstan
Income tax in Kazakhstan is progressive: marginal rates rise from 10% to 15% as income grows.
Employees also pay social contributions of around 10% of gross salary.
A tax-free allowance of about KZT 726,600 per year is deducted before income tax.
The standard VAT rate is 16%.
| Annual taxable income | Tax rate |
|---|---|
| Up to KZT 36,762,500 | 10% |
| KZT 36,762,500 and above | 15% |
Frequently asked questions
What does it cost to employ someone in Kazakhstan?
On top of the gross salary, an employer in Kazakhstan pays mandatory social contributions. The total cost of employment is the gross salary plus those employer contributions.
Are employer contributions the same as salary deductions?
No. Employer contributions are paid by the company in addition to the gross salary, while employee deductions (income tax and social contributions) are taken out of the gross to leave the net take-home pay.
Employer-contribution rates are approximate and may be capped or vary by region and sector.
Approximate 2026 estimate. Simplified model, verify before relying on it. Not tax advice.
Rates updated June 2026