In 2026, personal tax deductions include the social payment deduction, the basic tax deduction and social tax deductions; they may be claimed through a tax agent or independently if the tax agent has not applied them (Article 401 of the Tax Code of the RK). As a general rule, the tax period for PIT on income taxed independently by an individual is the calendar year (Article 415 of the Tax Code of the RK).
What to Look for When Searching for “Personal Tax” and “My Personal Tax”
Before starting, it is important to determine exactly what is required: checking information on tax liabilities, understanding PIT, claiming a personal tax deduction or determining the tax period of an IE. These are different tasks, so a single general search query does not identify the necessary action.
If it is necessary to understand an individual’s PIT, the income should first be divided into two groups:
- income for which tax is calculated and withheld by a tax agent;
- income subject to taxation independently by the individual.
This distinction is particularly important when applying personal tax deductions. An individual may claim them through a tax agent or, if they are not applied by the tax agent, independently. Deductions are applied sequentially: first the social payment deduction, then the basic tax deduction and, after that, social tax deductions (Article 401 of the Tax Code of the RK).
The amount by which tax deductions exceed income at the tax agent, as well as the amount of a tax deduction not applied by the tax agent, is taken into account independently by the individual when calculating taxable income subject to independent taxation (Article 409 of the Tax Code of the RK).
The taxpayer’s account is used to work with tax information, but the procedure for calculating PIT and applying deductions is determined by the Tax Code of the RK. The accountant must reconcile information from the electronic service with the type of income, the tax agent’s data and the individual’s supporting documents.
Signing In to the Tax Service: IE’s Account
The search query “sign in tax taxes personal IE” may relate both to the entrepreneur’s obligations and to the person’s income as an individual. Before performing the calculation, the accountant should establish the basis on which the income was received and the tax period to which it relates.
For PIT on income subject to taxation independently by an individual, the tax period is the calendar year unless otherwise established by special rules (Article 415 of the Tax Code of the RK). For an individual registered as an IE or a person engaged in private practice after the beginning of the year, the first tax period begins on the date of such registration.
The boundaries of the period are then determined by the circumstances (Article 415 of the Tax Code of the RK):
- if registration and deregistration occurred in the same calendar year, the first tax period ends on the date of deregistration;
- if no deregistration occurred in the same year, the first tax period continues until the end of the calendar year;
- if an active IE or person engaged in private practice is deregistered before the end of the year, the final tax period ends on the date of deregistration.
If an individual is registered after the beginning of the calendar year and deregistered before the end of the same year, the final tax period covers the time from the date of registration through the date of deregistration. In other cases, where deregistration occurs before the end of the year, the final tax period runs from the beginning of the calendar year through the date of deregistration (Article 415 of the Tax Code of the RK).
Therefore, before performing the calculation, the accountant must check the dates of registration and deregistration. These dates determine the boundaries of the first or final tax period of the IE or person engaged in private practice. Article 415 of the Tax Code of the RK specifically governs the tax period and, in the cited provisions, does not establish deadlines for submitting tax returns or paying PIT.
Personal Tax Deductions: Documents and Independent Application
The phrases “personal tax deductions” and “tax personal deduction” cover several types of deductions provided for by the Tax Code of the RK. These include the social payment tax deduction, the basic tax deduction and social tax deductions (Article 401 of the Tax Code of the RK).
An individual claims personal tax deductions through a tax agent or independently if the tax agent has not applied them. When determining the taxable item, deductions are applied in the prescribed sequence: the social payment deduction, the basic tax deduction and then social tax deductions (Article 401 of the Tax Code of the RK).
When independently applying the social payment deduction and social tax deductions, entitlement to them must be supported by documents. The individual retains the original supporting documents for the limitation period established by the Tax Code of the RK (Article 409 of the Tax Code of the RK).
For an accountant, the sequence of work is as follows:
- Determine the type of income and establish whether it is taxed through the tax agent or by the individual independently.
- Establish the tax period and, for an IE or person engaged in private practice, also check the dates of registration and deregistration (Article 415 of the Tax Code of the RK).
- Determine the applicable type of personal tax deduction and its place in the prescribed sequence (Article 401 of the Tax Code of the RK).
- Collect documents supporting entitlement to the social payment deduction or social tax deduction when applied independently (Article 409 of the Tax Code of the RK).
- Check what amount of the deduction has already been applied by the tax agent.
- Separately determine the excess deductions or the amount not applied by the tax agent that is taken into account independently by the individual (Article 409 of the Tax Code of the RK).
- Ensure that the original supporting documents are retained throughout the established limitation period (Article 409 of the Tax Code of the RK).
Information from the electronic account should be reconciled with supporting documents because independent application of the social payment deduction and social tax deductions is based on documents. An amount already applied by the tax agent should not be included again in the independent calculation: the excess deductions arising at the tax agent and the deduction amount not applied by the tax agent are taken into account independently (Article 409 of the Tax Code of the RK).
When working with deductions, it is important to distinguish between the general entitlement to personal tax deductions and the rules for applying them independently. The list of types, methods and sequence of application are established by Article 401 of the Tax Code of the RK, while the requirements for documents and accounting for an excess or unused amount in an independent calculation are established by Article 409 of the Tax Code of the RK.
Frequently Asked Questions
Where can I find “nalog ru personal” for Kazakhstan? — This wording does not make it possible to determine whether the website found belongs to Kazakhstan’s government services. Before entering personal data, it is necessary to check the domain and the owner of the resource and make sure that a service of the Republic of Kazakhstan has been selected.
What tax period applies to independently calculated PIT? — As a general rule, it is the calendar year. For IEs and persons engaged in private practice who are registered or deregistered during the year, the period is determined based on the registration and deregistration dates (Article 415 of the Tax Code of the RK).
What personal tax deductions are provided for in 2026? — The social payment tax deduction, the basic tax deduction and social tax deductions are provided for. They are applied sequentially in exactly this order (Article 401 of the Tax Code of the RK).
Can I independently claim a deduction not applied by my employer? — An individual independently takes into account the deduction amount not applied by the tax agent when calculating taxable income subject to independent taxation. The amount by which tax deductions exceed income at the tax agent is taken into account in the same way (Article 409 of the Tax Code of the RK).
Must documents relating to a personal tax deduction be retained? — Yes. When independently applying the social payment deduction and social tax deductions, the individual retains the original documents supporting entitlement to them for the limitation period established by the Tax Code of the RK (Article 409 of the Tax Code of the RK).
In what order should multiple personal tax deductions be applied? — The social payment tax deduction is applied first, followed by the basic tax deduction and then social tax deductions (Article 401 of the Tax Code of the RK).