By September 15, Kazakhstani citizens must submit a declaration in form 270, reporting income from stocks, cryptocurrency, and foreign property. If the declaration results in tax liability, it must be paid by September 25, according to infohub.kz.
In 2026, not all citizens are required to file the income and asset declaration for 2025, but only certain categories. These include civil servants, heads and founders of legal entities, major participants in banks, insurance organizations, and investment portfolio managers, as well as their spouses. Additionally, the declaration must be filed by individuals engaged in private practice (e.g., notaries), those owning property abroad or digital assets, those with foreign bank accounts exceeding 1,000 monthly calculation indices (MCI), which amounts to 3,932,000 tenge as of the end of 2025. Also included are those who in 2025 acquired property worth more than 20,000 MCI (78,640,000 tenge), received income subject to self-declaration (including income from securities), excluding business income, and those who applied for tax deductions in the form of a preliminary amount of other deductions.
As reminded by the Department of State Revenues of Almaty, the declaration must be submitted by September 15, 2026. It should include foreign real estate, vehicles, securities and shares in foreign companies, purchases in 2025 exceeding 20,000 MCI (78,640,000 tenge), funds in foreign bank accounts with a total balance exceeding 1,000 MCI (3,932,000 tenge), cryptocurrency and other digital assets, as well as income subject to self-assessed individual income tax (IIT), such as from rent, sale of property, or received from abroad.
It is important to note that apartments, houses, and cars registered in Kazakhstan do not need to be declared — this information is automatically received by the State Revenue Committee from state databases.
Failure to submit the declaration on time entails administrative liability. For not filing the declaration, a warning is issued, followed by a fine of 15 MCI (64,875 tenge in 2026). For providing incomplete or inaccurate information — a warning and a fine of 3 MCI (12,975 tenge). For concealing assets and income abroad, the fine can reach 100 MCI (up to 432,500 tenge).
After filing the declaration, individual income tax may arise, which must be paid by September 25. Do not hide foreign assets and income: Kazakhstan receives information about citizens' accounts abroad and asset transactions from dozens of countries. Recall that recently plans were announced to automate the declaration process in Kazakhstan.