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Kazakhstan is set to broaden the scope of mandatory tax declarations starting in 2026. This expansion will include individuals who own property outside the country, in addition to existing requirements for civil servants and entrepreneurs.

The new regulations stipulate that citizens owning immovable property, shares, or holding funds in brokerage accounts abroad must declare these assets, even if they do not generate income.

Who Needs to File?

A notable addition to the filing requirements includes individuals who purchased property valued at over 78 million tenge (equivalent to 20,000 MCI) in 2025. Furthermore, those who utilized tax deductions in 2025, such as deductions related to large families or children's education, will also be obligated to submit a declaration.

The deadline for submitting these declarations for the 2025 tax year is September 15, 2026. For first-time filers, it is advisable to complete the process early, as it is generally not time-consuming.

How to Submit Your Declaration

Tax declarations can be submitted electronically through various platforms. These include the taxpayer's personal cabinet at cabinet.salyk.kz, knp.kgd.gov.kz, and egov.kz. Mobile applications such as e-Salyq Azamat and eGov mobile, as well as banking apps from Halyk, CenterCredit, and Kaspi, also offer submission options.

Alternatively, individuals can visit their local state revenue department to file in person or print and mail the declaration form. However, the latter method is less commonly used.

Common Filing Errors

Many citizens encounter errors when completing their tax declarations. A frequent mistake is filing for the current year instead of the previous year's income. For instance, in 2026, declarations are for the 2025 income, not the current year's earnings.

Tax Audits in 2025

In 2025, tax authorities conducted 765 comprehensive and thematic audits. Of these, 650 audits were initiated by taxpayers seeking VAT refunds. These voluntary audits resulted in the additional assessment of 2.3 billion tenge in taxes. On average, each audit led to an additional tax assessment exceeding 20 million tenge, a significant increase from the previous year's average of 6.8 million tenge.