How it is calculated
Social Security takes 3% of the base salary. IRT is calculated on what is left (the taxable income): nothing up to 150,000 Kz; above that, the bracket’s fixed amount plus its rate on the part above the start of the bracket.
Examples
| Base salary (Kz per month) | Social Security (3%) | IRT | Net salary |
|---|---|---|---|
| 150,000 | 4,500 | 0 | 145,500 |
| 200,000 | 6,000 | 19,540 | 174,460 |
| 300,000 | 9,000 | 47,630 | 243,370 |
| 500,000 | 15,000 | 84,400 | 400,600 |
| 1,000,000 | 30,000 | 181,250 | 788,750 |
| 2,000,000 | 60,000 | 389,050 | 1,550,950 |
IRT table 2026 (Group A)
| Above | Up to | Fixed amount | Rate |
|---|---|---|---|
| 0 | 150,000 | Exempt | |
| 150,000 | 200,000 | 12,500 | 16% |
| 200,000 | 300,000 | 31,250 | 18% |
| 300,000 | 500,000 | 49,250 | 19% |
| 500,000 | 1,000,000 | 87,250 | 20% |
| 1,000,000 | 1,500,000 | 187,250 | 21% |
| 1,500,000 | 2,000,000 | 292,250 | 22% |
| 2,000,000 | 2,500,000 | 402,250 | 23% |
| 2,500,000 | 5,000,000 | 517,250 | 24% |
| 5,000,000 | 10,000,000 | 1,117,250 | 24.5% |
| 10,000,000 | — | 2,342,250 | 25% |
Law 14/25 of 30 December (2026 State Budget). Employed work (Group A), without allowances or bonuses. Indicative values: your payslip may have other deductions.