On 30 November 2018, Kazakhstan adopted Law No. 197-VI ZRK on the State Budget for 2019-2021, which includes the monthly calculation index (MCI) and the monthly minimum wage and subsistence level for social security purposes for 2019. The MCI is increased from KZT 2,405 to KZT 2,525 for 2019. The MCI 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 set at KZT 42,500 and the monthly minimum subsistence level is set at KZT 29,698 for 2019. The minimum wage is used...