Labor immigrant tax will amount to 2 MCI

"Labor immigrants working as household workers perform preliminary payment of the individual income tax over the tax period in the amount of 2 monthly calculation indices (3704 KZT) for each month of working (service provision). Preliminary payment is performed to the budget at the place of stay before getting (prolongation) of the authorization by labor immigrants in migration police agencies", they reported to astana.kz in the metropolitan Department.

Upon completion of the year labor immigrants perform individual income tax assessment.

The agency notes that the income of a labor immigrant includes sums of incomes acquired for work over the whole authorization validity period.

"In order to determine the taxable income the total sum of the income is lowered by the sum of the statutory one-time minimum salary for each month; and the remaining sum is imposed with individual income tax at the stake of 10%", - it is reported in the message.

It's worth noting that the declaration on the year results are presented by labor migrants whose sum of the preliminary paid taxes is lower than the actually assessed sum. Submission date for such declaration is not later than March 31 of the year following the report one.

The final settlement with the budget is performed considering preliminary paid payments not later than on April 10 of the same year. In case of the pre-term departure such categories of labor immigrants present the declaration to the tax agencies at the place of stay before the departure date, and at the same time perform payment of taxes.