Kazakhstan has set the monthly calculation index (MCI) and the monthly minimum wage for social security purposes for 2025. The MCI is increased from KZT 3,932 to KZT 4,325 for 2026 and is used for several tax-related purposes, including in relation to penalties, minimum investments for certain incentives, the VAT registration threshold, and others. The monthly minimum wage is maintained at KZT 85,000 for 2026 and is used primarily in relation to the monthly contribution basis caps for social…