The Kazakhstan government is planning the introduction of a 1% individual income tax rate for individuals with monthly salary income up to 25 times the monthly calculation index (MCI) from 1 January 2019 instead of the current flat rate of 10%. The MCI is currently equal to KZT 2,405 and expected to be increased to 2,525 in 2019. Specific proposals for the change are to be finalized by July 2018. Additional details will be published once available.