Kazakh students studying abroad are required to file tax declarations if they hold foreign accounts and assets, according to infohub.kz.
The State Revenue Committee has issued clarifications on universal declaration requirements for Kazakh students enrolled in foreign educational institutions. The main filing period for the 2025 tax year ends on September 15, 2026.
Kazakh citizens studying abroad retain their status as tax residents of Kazakhstan. The obligation to file a declaration arises only if one of the following triggers is met: the total balance of funds in foreign bank accounts as of December 31, 2025, exceeds 1,000 MCI (3.9 million tenge); ownership of property registered abroad (real estate, vehicles, business stakes, securities, digital assets); or large transactions for the purchase of assets exceeding 20,000 MCI (78.6 million tenge).
Since January 1, 2025, the fourth stage of universal declaration for the general population was canceled, exempting most students from basic reporting. Additionally, the new Tax Code, effective from January 1, 2026, exempts scholarships and grants from foreign universities from income tax.
The authorities warn that hiding foreign accounts is inadvisable, as Kazakhstan regularly receives financial information through automatic international exchange. Failure to file a declaration within the established deadline incurs administrative fines ranging from 15 to 30 MCI. Submissions can be made online via the taxpayer's personal account and banking mobile applications.