Over the next two weeks, some Kazakhstanis are required to file a declaration and pay tax. This is related to the sale of housing, its purchase for 78.6 million tenge, or assets abroad, reports infohub.kz.
As part of the declaration campaign, some Kazakhstanis must report their income and property on their own. According to the portal Krisha.kz, such obligations may arise in certain real estate transactions. In such cases, they must submit declaration 270.00 by September 15. Therefore, it is important for Kazakhstanis to know in which situations they may fall under the requirements of the Tax Code.
One of the grounds for mandatory submission of declaration 270.00 is receiving income from the sale of real estate at a markup. This applies to cases where Kazakhstanis owned a property for less than one year and sold it in 2025. However, it is important to remember that in 2026 the rules changed – property purchased in the current year must be held for two years instead of one to avoid declaration.
Properties subject to tax on sale by September 15 include: apartments, rooms in dormitories, and even storage rooms; houses, dachas, and land plots; garages and parking spaces. That is, if they were bought and then sold at a markup in 2025, and the ownership period did not exceed 12 months from the date of purchase, then Kazakhstanis will need to submit declaration 270.00 and pay the tax themselves. Recall that this also applies to the sale of cars, securities, and other assets.
The second reason for filing form 270.00 is if a person purchased property worth more than 20,000 MCI. In 2025, this was 78.6 million tenge (1 MCI – 3,932 tenge), – the source notes. That is, if Kazakhstanis bought housing worth over 78.6 million tenge during the past year, they must submit form 270.00 by September 15. In it, they must indicate the source of funds: savings or a monetary gift from another person; borrowed funds; income from the sale of other property; under a gift agreement (in this case, they must also provide the donor's details, including IIN and full name).
Kazakhstanis are also required to submit form 270.00 if in 2025 they had property abroad in the form of: real estate; money in accounts in foreign banks; other foreign assets.
Form 270.00 must be submitted by September 15 inclusive, and tax (if any) must be paid by September 25. This can be done either in person at a local tax office, or online via services: "Taxpayer Cabinet" or eGov, including their mobile apps e-Salyq Azamat and eGov mobile; mobile apps of some second-tier banks.
Not everyone needs to file a declaration. If you have no foreign assets, have not sold real estate, or have not purchased expensive property, you do not need to report. Also exempt from filing (in the absence of foreign assets and transactions above the threshold) are: pensioners, students, housewives, employees of private companies, individual entrepreneurs without additional grounds, – the source notes.