As previously reported, Kazakhstan will introduce a 1% individual income tax rate for individuals with monthly salary income up to 25 times the monthly calculation index (MCI) effective from 1 January 2019. The Ministry of Finance has recently clarified that in cases where an individual has multiple employers, the aggregate salary of the individual will not be considered in determining if the condition for the 1% rate is met, i.e., if the salary from each employer does not exceed the 25 MCI threshold, the 1% rate applies.