In 2026, the following individuals are required to submit 270.00 Declaration of Income and Property for the 2025 Tax Year:
1) Civil servants, individuals of equivalent status, and their spouses.
2) Heads of legal entities and their resident spouses.
3) Founders (participants) of legal entities holding more than a 10% share in the authorized capital (including shares in joint-stock companies), as well as their resident spouses (excluding founders/participants of non-profit organizations).
4) Major participants in banks, insurance (reinsurance) organizations, and investment portfolio managers as defined by the laws "On Banks and Banking Activities," "On Insurance Activities," and "On the Securities Market," as well as their resident spouses.
5) Individuals engaged in private practice.
6) Individuals who received income during the reporting tax period that is subject to self-taxation (excluding income from entrepreneurial activities).
7) Individuals holding funds in foreign bank accounts located outside the Republic of Kazakhstan that cumulatively exceed 1,000 times the Monthly Calculation Index.
8) Individuals who own property abroad.
9) Individuals who own digital assets.
10) Individuals who acquired property valued at more than 20,000 times the MCI during the reporting period, either within the Republic of Kazakhstan or abroad (including real estate, motor vehicles, trailers, shares in the authorized capital of a legal entity, securities, derivative financial instruments, housing construction shares, and investment gold).
11) Individuals who submitted an application to a tax agent for tax deductions regarding preliminary amounts of other deductions (effective January 1, 2026, based on 2025 applications).
The deadline for submitting declarations is September 15, 2026.
The declaration can be submitted electronically via the web portals "ITAS Taxpayer's Office", "E-government", mobile applications "e-salyqAzamat", Halyk, Bank Centercredit, Kaspi.
Citizens also have the right to submit a declaration in paper by mail, through a PSC, or in person at the State Revenue department