Abstract
This article provides a comprehensive analysis of the key changes introduced to the tax legislation of the Republic of Kazakhstan in 2025. The focus is on updating social tax rates and social contributions, as well as the introduction of new forms of tax deductions for individual income tax (IIT), including deductions for education, healthcare, mortgage payments, and for large families. The authors examine the implications of these changes for both the country's macroeconomic stability and the microfinance situation of employers and employees. Specific calculations demonstrate the impact of the new rates on the total tax burden, and comparative graphs and tables are presented. Special attention is paid to assessing the impact of the changes on investment attractiveness and social sustainability. The article concludes with practical recommendations for businesses on adapting to the new tax regulation conditions, including digitalization of accounting, professional training of personnel, and interaction with experts. This work will be of interest to tax specialists, economists, entrepreneurs, and government officials.