Deferrals and installment plans for the payment of taxes, fees, and/or penalties are granted by the state revenue authorities in accordance with Articles 132–134 of the Tax Code of the Republic of Kazakhstan and the Rules for Granting Deferrals (Installment Plans).
Since the beginning of 2026, installment plans secured by pledged property have been granted to 9 taxpayers for a total amount of KZT 457.1 million. Unsecured installment plans have been granted to 19 taxpayers for a total amount of KZT 40.7 million.
This public service is provided by the territorial state revenue authorities. Taxpayers may submit an application through the state revenue authority, the State Corporation “Government for Citizens,” as well as via the e-Government Portal and the Taxpayer’s Cabinet.
The application review period is 10 working days from the date of submission. If a deferral or installment plan is granted against pledged property, the pledge agreement must be concluded no later than 5 working days from the date of application submission.
A deferral may be granted for a period of up to 6 months, while an installment plan may be granted for a period of up to 36 months. For participants in horizontal monitoring, the deferral period may be extended up to 12 months.
To obtain a deferral or installment plan, a taxpayer must submit:
a tax application;
a proposed debt repayment schedule;
documents confirming the grounds for granting the deferral (installment plan);
documents related to pledged property or a bank guarantee, where applicable.
The grounds for granting a deferral (installment plan) include:
1) Damage suffered by the taxpayer as a result of force majeure circumstances (social, natural, technological, environmental emergencies, military actions, and other force majeure events);
2) The taxpayer’s production and/or sale of goods, works, or services is seasonal in nature;
3) The financial situation of an individual who is not registered as an individual entrepreneur (excluding property that cannot be subject to enforcement under the legislation of the Republic of Kazakhstan) prevents the taxpayer from making a one-time tax payment;
4) A court decision on the application of a debt restructuring procedure;
5) The taxpayer’s principal business activity belongs to an economically strategic sector as defined by the laws of the Republic of Kazakhstan;
6) Submission of an additional tax return by the taxpayer;
7) The taxpayer’s agreement with the amounts of assessed taxes and/or fees specified in a tax audit results notification. This provision does not apply to taxpayers whose period from registration as a taxpayer to the submission of the application for a deferral or installment plan is less than five years.
A deferral or installment plan may be granted:
Against pledged property;
Against a bank guarantee;
Without collateral or a bank guarantee, provided that the amount of debt does not exceed 1,500 Monthly Calculation Indices (MCI) and the established requirements are met.
When a deferral (installment plan) is granted against pledged property, the property must be liquid, insured, and free from third-party encumbrances.
The following may not be pledged: the sole residence of an individual, seized property, and other assets restricted by law.
To obtain a deferral (installment plan) without collateral, the following conditions must be met:
No existing deferral or installment plan;
No outstanding notifications requiring compliance;
Registration as a taxpayer for at least two years;
No suspended business activity status.
The public service is provided free of charge. The result may be obtained in both paper and electronic form through the e-Government Portal and the Taxpayer’s Cabinet using a digital signature.
The granting of deferrals and installment plans enables taxpayers to settle their tax obligations in a timely manner, reduce financial pressure, and avoid compulsory debt collection measures.