Head of the Department Arman Akhmetkaliyev delivered a congratulatory speech. He noted that on 25 October 1990 the Supreme Council of the Kazakh SSR adopted the Declaration on State Sovereignty — the first and most important step on the path to independence. It was then that the people’s right to independently determine their own future was enshrined and the foundation of our Independence was laid.
“Republic Day is a celebration of statehood, unity and national spirit. It reminds us of the need to remain faithful to the behest of our ancestors, to cherish sovereignty as the apple of our eye, and to build a Just Kazakhstan together,” the Head emphasised.
Arman Akhmetkaliyev paid particular attention to the responsibility of employees of the state revenue authorities. Tax and customs administration, ensuring budget revenues and upholding the rule of law represent a real contribution to the stable development of the country and the strengthening of its economic security. Every explanatory material, every meeting with citizens and every “Open Doors Day” strengthens trust between the state and society.
In conclusion, the Head wished his colleagues good health, prosperity to their families and success in their work. “May the blue flag of Kazakhstan always fly high! May the country live in peace and the people in unity!”
Happy Republic Day!
Dear residents of Mangystau Region!
On behalf of the team of the Department of State Revenue of Mangystau Region and personally, I sincerely congratulate you on the upcoming national holiday — Republic Day!
On 25 October 1990, the Supreme Soviet of the Kazakh SSR adopted the Declaration of State Sovereignty. This historic document became the first decisive step on the path to our country’s independence, laying the foundations of Kazakhstan’s political, economic, and cultural sovereignty. Thirty-six years have passed since then, and during this time the Republic of Kazakhstan has travelled a long path of establishing itself as an independent, sovereign state.
Economic sovereignty is an integral part of state independence. The state revenue authorities play a key role in ensuring the country’s financial stability, forming the budget that is directed toward the development of the social sphere, infrastructure, support for entrepreneurship, and improving the well-being of citizens.
In Mangystau Region, we are consistently implementing state policy in the field of tax and customs relations, moving from a control model to a partnership approach with business. The introduction of digital services — the Taxpayer’s Cabinet, the mobile applications e-Salyq Business and e-Salyq Azamat, pre-filling of declarations, and the personal tax calendar — makes the fulfilment of tax obligations as convenient and transparent as possible.
Our region, with its unique geo-economic position, developed transport infrastructure, and significant potential in the oil and gas, logistics, and service sectors, makes a substantial contribution to the country’s economy. Ensuring stable collection of state revenues, creating favourable conditions for honest business, and countering the shadow economy remain priority tasks of the Department.
Republic Day is not only a day of remembrance of the first step toward independence, but also an occasion to take pride in our achievements and to reflect on the future. Each of us — taxpayer, entrepreneur, or civil servant — contributes to strengthening the economic foundation of the country.
I wish all residents of Mangystau Region good health, prosperity, peace, and harmony! May our Republic continue to develop confidently, and may Mangystau remain a region of prosperity and opportunities!
With respect,
Head of the Department of State Revenue
of Mangystau Region
Akhmetkaliyev Arman Nurlanovich
District residents personally contacted specialists and received qualified advice on topical tax issues: current changes in tax legislation, deadlines for filing reports, the application of KKM, and other important topics.
Visitors noted the convenience of the format and the speed of the information provided.
The event focused on topical issues of the Tax Code of the Republic of Kazakhstan. Specialists of the department provided explanations, consultations and practical advice on taxation matters, filling out declarations, the use of cash register machines (CRM), tax benefits, payment deadlines and other important topics for entrepreneurs and individuals.
The State Revenue Office of the Karakiyansky District hosted an “Open Day” dedicated to topical issues of the Tax Code.
Taxpayers received explanations on changes in tax legislation, the procedure for calculating and paying taxes, the application of tax benefits, and other practical matters. Specialists provided consultations, answered questions, and helped clarify complex situations.
The Department of State Revenues of the Mangystau Region explains the current rules for distinguishing between the import of goods by individuals for personal use and for commercial (entrepreneurial) purposes.
What Is Considered Goods for Personal Use
According to the Customs Code of the EAEU (Article 256) and the legislation of the Republic of Kazakhstan, goods for personal use are goods intended for the personal, family, household, and other needs of individuals that are not related to entrepreneurial activity.
Customs authorities determine the purpose of goods based on:
Even if the value and weight fall within duty-free limits, the customs authority has the right to recognize a consignment as commercial if the nature, quantity of identical goods, or the frequency of movement indicate entrepreneurial purposes. In this case, the general procedure for customs clearance applies (with payment of duties, taxes, and compliance with all restrictions).
Import from EAEU Countries: New Criteria from 1 January 2026
From 1 January 2026, Order of the Minister of Finance of the Republic of Kazakhstan No. 690 dated 11 November 2025 is in force. It establishes clear criteria under which the import of goods by individuals from the territory of EAEU member states (Russia, Belarus, Armenia, Kyrgyzstan) is recognized as being carried out for entrepreneurial purposes.
It is sufficient to exceed any one of the two criteria:
The total value of goods imported during a calendar year exceeds 360 MRP.
In 2026, the MRP is 4,325 tenge, so the threshold is 1,557,000 tenge.
Important: The criteria do not apply to used goods that are necessary during the journey or at the destination, provided there are signs of wear (scratches, dents, traces of washing, etc.) and the absence of tags, labels, stickers, and original packaging.
What to Do If the Import Is Recognized as Entrepreneurial
An individual is required to:
Import from Third Countries (Outside the EAEU)
The rules of the EAEU apply (Decision of the Council of the Eurasian Economic Commission No. 107 dated 20 December 2017).
Duty-free allowances (provided the goods are recognized as for personal use):
If the allowances are exceeded, a combined customs payment is charged: 30% of the excess value (but not less than 4 euros per 1 kg) for baggage, and 15% (but not less than 2 euros per 1 kg) for postal items.
Certain categories of goods cannot under any circumstances be classified as goods for personal use (Annex No. 6 to Decision No. 107). These include, in particular, sturgeon caviar in quantities of more than 250 g, fish and crustaceans of more than 5 kg, alcohol above the established limits, and a number of other items.
Practical Recommendations
Compliance with the established criteria helps avoid additional assessment of customs payments, fines, and administrative liability.
The Department of State Revenue for Mangystau Region informs that, starting from 1 January 2026, in accordance with the new Tax Code of the Republic of Kazakhstan dated 18 July 2025 No. 214-VIII, the rules for taxation of income from capital gains arising from the sale of real estate and vehicles have changed. Tax arises not on the entire transaction amount, but only on the positive difference between the sale price and the initial cost of the property (Articles 382–384 of the Tax Code).
Below is an explanation, with references to the relevant legislative provisions, of when such income arises, how it is calculated, and what needs to be done
When Income from Capital Gains Arises
For Real Estate (Article 383 of the Tax Code)
Income from capital gains on immovable property arises upon its disposal (or contribution to the charter capital) in the cases provided for by Article 383 of the Tax Code. Taking into account the transitional provisions of Article 842 of the Tax Code (which apply until 1 January 2028), the following rules apply:
- Housing, summer houses (dachas), garages, parking spaces, storage rooms, and objects of personal subsidiary farming:
-- if the right of ownership was registered after 1 January 2026 — when held for less than 2 years;
-- if the right of ownership was registered before 1 January 2026 — when held for less than 1 year.
- Land plots and shares with the designated purpose of individual housing construction, dacha construction, personal subsidiary farming, or for a garage or parking space — under the same rules (less than 1 or 2 years depending on the date of registration of the right).
- Other immovable property (including commercial property) — regardless of the period of ownership.
- Real estate located outside the Republic of Kazakhstan — regardless of the period of ownership.
For Vehicles (Article 384 of the Tax Code)
- A motor vehicle (mechanical vehicle and/or trailer) registered in the Republic of Kazakhstan — if it was owned for less than 1 year from the date of registration.
- Vehicles registered abroad, as well as aircraft and vessels — regardless of the period of ownership.
How Income Is Determined
Income is recognised as the positive difference between the price (value) of disposal and the initial cost of the property (paragraph 2 of Article 383 and paragraph 2 of Article 384 of the Tax Code). If the property is sold for less or for the same price, there is no income and no tax arises.
Special Features for Property Received as a Gift or by Inheritance
When real estate or a vehicle is received as a gift or by inheritance, the recipient/heir usually does not have income at the moment of receipt. Upon subsequent sale, the initial cost is determined in a special manner (paragraph 5 of Article 383 and paragraph 5 of Article 384 of the Tax Code):
- In the case of inheritance and charitable assistance — the market value as of the date the right of ownership arose (confirmed by a report of an independent appraiser).
- In the case of a gift of non-commercial real estate (an object of property tax) — the assessed value determined for the purposes of property tax as of 1 January of the year in which the right of ownership arose.
It is important to retain documents confirming the initial cost (sale and purchase agreement, valuation report, etc.).
Which Tax to Pay
Individual income tax (IIT) is calculated according to the progressive scale in accordance with Article 363 of the Tax Code:
- 10% — on the amount of income up to and including 8,500 MCI;
- above 8,500 MCI — tax on 8,500 MCI at the rate of 10% plus 15% on the amount exceeding that threshold.
In 2026, 1 MCI is 4,325 tenge (Law on the Republican Budget for 2026–2028), therefore the threshold of 8,500 MCI equals 36,762,500 tenge.
Example
An apartment was purchased for 25 million tenge and sold after 10 months for 32 million tenge.
Income = 7 million tenge.
IIT = 7,000,000 × 10% = 700,000 tenge.
If the income amounts to 40 million tenge:
36,762,500 × 10% + (40,000,000 – 36,762,500) × 15% = 4,161,875 tenge.
Deadlines and Procedure
If income has arisen:
- Submit the declaration on income and property (Form 270.00) no later than 15 September of the year following the year of sale (Articles 417, 418 of the Tax Code).
- Pay the calculated IIT within 10 calendar days after this deadline (approximately by 25 September).
The declaration and payment are made at the place of residence (stay). The form may be submitted through the taxpayer’s personal account, the e-Salyq Azamat application, or on paper at the state revenue authority.
If there is no positive difference or the property was owned for longer than the established period, the obligation to submit a declaration specifically on this ground does not arise.
Where to Apply
For questions regarding tax calculation, completion of the declaration, and payment, please contact the state revenue authority at your place of residence (stay) or use the services of the State Revenue Committee (kgd.gov.kz, e-Salyq Azamat).
What to Pay Attention To
- Tax is paid only on the capital gain, not on the entire sale price.
- The period of ownership is calculated from the date of state registration of the right of ownership.
- For property the right of ownership of which was registered before 1 January 2026, the preferential one-year period is retained (until 1 January 2028 in accordance with Article 842 of the Tax Code).
- Documents on the initial cost (especially in cases of inheritance and gifting) should preferably be prepared in advance.
- Late submission of the declaration and non-payment of tax entail liability (warning, fine, penalty).
Compliance with these rules helps to avoid mistakes and additional costs.
The Department of State Revenue for the Mangystau Region informs about the procedure for amending (supplementing) the information declared in the customs declaration before the release of goods.
Upon the declarant's request submitted in the form of an electronic document or a paper document, with the permission of the customs authority, the information declared in the customs declaration may be amended (supplemented) before the release of goods, if by the time the declarant's request is received, the customs authority:
- has not requested documents and (or) information in accordance with Article 410 of the Customs Code of the Republic of Kazakhstan (on the verification of customs and other documents and (or) information started before the release of goods);
- has not notified the declarant of the place and time of the customs inspection;
- has not made a decision to conduct a customs examination;
- has not appointed a customs expertise.
Regardless of the above provisions, upon the declarant's request submitted in the form of an electronic document or a paper document, with the permission of the customs authority, before the release of goods, it is allowed to amend (supplement) the information declared in the customs declaration if such amendments (supplements) are related to:
- a change in the information about the location of the declared goods;
- the correction of typos or grammatical errors that do not affect the release of goods.
Important: The amendment (supplement) of information declared in a registered customs declaration cannot result in the declaration of information about goods other than those indicated in that registered customs declaration.
The procedure for performing customs operations related to the amendment (supplement) of information declared in the customs declaration and information in electronic form of the customs declaration on paper before the release of goods is determined by the Commission of the Eurasian Economic Union.
The Department of State Revenue for the Mangystau Region informs that the Tax Code of the Republic of Kazakhstan provides for the possibility of changing the deadlines for fulfilling tax obligations by granting a deferral or installment plan for the payment of taxes, fees, and penalties. These tools help taxpayers facing temporary financial difficulties, provided there are grounds to believe that the ability to pay will arise within the granted period.
What is the difference?
Deferral is the postponement of the payment deadline by setting a later date for the one-time repayment of the entire amount of the debt.
- Term: no more than 6 months (up to 12 months for participants of horizontal monitoring).
- Payment procedure: no payments are made during the term; the entire amount is paid in one payment at the end of the term.
Installment is the change of the payment deadline by establishing a phased schedule (monthly or quarterly) for repayment in equal shares.
- Term: no more than 36 months (up to 12 months for participants of horizontal monitoring and in cases of provision without collateral and a bank guarantee).
- Payment procedure: payments begin immediately and are made regularly according to the approved schedule.
In what cases are they granted?
A deferral or installment may be granted if one of the grounds provided for by legislation is present, including:
- damage caused as a result of force majeure (emergency situations of a natural, man-made, social, and other nature);
- seasonal nature of production and/or sale of goods, works, or services;
- property status of an individual not registered as an individual entrepreneur that excludes the possibility of one-time payment;
- a court decision on the application of a debt restructuring procedure;
- classification of the main type of activity as belonging to sectors of the economy of strategic importance, and other grounds established by the Tax Code.
Changes in deadlines do not apply to taxes withheld at source, excises, VAT on goods imported from EAEU member states, payments to the National Fund, and amounts of fines.
Updated rules
From 17 October 2026, updated rules will enter into force (Order of the Minister of Finance of 30 September 2026 No. 664). Key innovations:
- applications are considered within 10 working days;
- a digital waiting list has been introduced: if errors or an incomplete package of documents are identified, the application is accepted while preserving the date of the initial submission, provided the deficiencies are remedied within the established period;
- the possibility of obtaining a deferral or installment without collateral and a bank guarantee is retained for debt up to 1,500 MCI, provided the established conditions are simultaneously met (absence of a current deferral/installment, no unfulfilled notifications, taxpayer registration period of at least two years, etc.).
The application is submitted to the territorial state revenue authority (including via the egov.kz portal or the State Corporation “Government for Citizens”). The service is provided free of charge.
The Department of State Revenue for the Mangystau Region recommends that taxpayers seek advice in a timely manner and use the mechanisms provided by law to fulfill their obligations without the accrual of additional penalty amounts, subject to compliance with the conditions for granting.
A legal and preventive caravan was held in the village of Beyneu, Beyneu District, as part of the “Law and Order” concept and the “Adal Qogam” (Honest Society) project. The meeting was organized by the public association “Eco Mangystau” under a state social order from the Department of Information and Public Development of Mangystau Region. Representatives of law enforcement and state bodies gathered at the venue. Among them were employees of the State Revenue Department of Beyneu District: they explained to villagers the procedure for fulfilling tax obligations, deadlines for submitting reports, the use of cash register machines, and the consequences of non-payment of taxes. Residents asked questions about benefits, arrears, and the procedure for contacting tax authorities — specialists answered on the spot and advised where to seek official consultation. The caravan in Beyneu became another meeting where residents could directly inquire about taxes, prevention of offenses, and protection of legitimate interests.