According to Article 417 of the Tax Code of the Republic of Kazakhstan, the following individuals are required to submit the Declaration of Income and Property (Form 270.00) for the year 2025 no later than September 15, 2025:
civil servants and individuals holding equivalent status (including heads and founders of quasi-public sector entities), as well as their spouses;
major participants (shareholders) of banks, securities market organizations, and insurance companies, as well as their spouses;
executives and founders (participants/shareholders) of commercial organizations, including joint-stock companies in which they hold 10% or more of the voting shares, as well as their spouses (residents);
individuals engaged in private practice (residents);
individuals who own property abroad (residents), subject to the same reporting requirements as those established for Form 240.00;
individuals who have received income for which they are required to calculate and pay taxes independently, excluding income derived from individual entrepreneurial activity (residents);
idividuals holding funds in foreign banks in excess of 1,000 Monthly Calculation Indices (MCI) (residents);
individuals who have purchased high-value property with a total value exceeding 20,000 Monthly Calculation Indices (MCI) in the Republic of Kazakhstan and/or abroad (residents).