On December 18, 2025, the Ministry of Finance of the Republic of Kazakhstan adopted a List of large taxpayers subject to monitoring in 2026.
The list of participants in the monitoring of large taxpayers includes:
an attorney (operator) and subsurface users who meet the conditions of subitems 1) and 2) of paragraph 2 of Article 144 of the Tax Code.;
taxpayers, the annual amount of taxes paid for 2022-2024, which is at least 2,000,000 times the MCI effective at the end of 2024;
second-tier banks and insurance organizations, whose total annual income (excluding the reduction provided for in Article 255 of the Tax Code) for 2024 exceeds 3,000,000 times the MCI;
the first three hundred large taxpayers with the highest total annual income for 2024 (excluding the reduction provided for in Article 255 of the Tax Code), whose value balances of fixed assets at the end of 2024 amount to at least 325,000 times the MCI, according to tax reporting data submitted as of October 1, 2025.
According to Article 144 of the new Tax Code of the Republic of Kazakhstan:
Monitoring of large taxpayers is carried out in relation to taxpayers included in the list of participants in monitoring of large taxpayers.
The list of participants includes:
1) the attorney (operator) and (or) the subsurface user(s) specified in the production sharing agreement (contract) concluded between the Government of the Republic of Kazakhstan or the competent authority and the subsurface user before January 1, 2009 and passed the mandatory tax examination, and (or) operating in an oil and gas condensate or offshore field;
2) a subsurface user who, as of October 1 of the year preceding the year of entry into force of the list of participants, meets the following conditions:
a contract has been concluded with the subsurface user for exploration, production, combined exploration and extraction of minerals, with the exception of contracts for exploration, extraction of common minerals and groundwater;
The subsurface user is classified as a city-forming legal entity in accordance with the list approved by the central authorized body in the field of regional policy.;
3) taxpayers whose annual amount of taxes paid is at least 2,000,000 times the monthly calculation index effective at the end of the year in which the list of participants is subject to approval.
At the same time, the annual amount of taxes paid is determined for each of the three calendar years preceding the year in which the list of participants is to be approved.;
4) second-tier banks and insurance organizations, whose total annual income, excluding the reduction provided for in Article 255 of the Tax Code, for the tax period preceding the year in which the list of participants is to be approved, exceeds 3,000,000 times the monthly calculation index effective at the end of the year in which the list of participants is to be approved.;
5) the first three hundred large taxpayers who have the largest total annual income without taking into account the reduction provided for in Article 255 of this Code, out of the large taxpayers who meet the conditions established by part two of this paragraph.
The first three hundred large taxpayers specified in subparagraph 5) of part one of this paragraph are selected from among taxpayers whose value balances of fixed assets at the end of the tax period are at least 325,000 times the monthly calculation index effective at the end of the year in which the list of participants is subject to approval.
For the purposes of this article:
1) the total annual income, excluding the reduction provided for in Article 255 of the Tax Code, is determined on the basis of the corporate income tax return for the tax period preceding the year in which the list of participants is to be approved.;
2) the amount of the value balances of fixed assets is determined on the basis of the tax statements for the year preceding the year in which the list of participants is to be approved.