Kazakhstan's new Tax Code came into force on 1 January 2026. The rules have changed — here's a clear, no-nonsense breakdown.
📌 Key principle: tax is only paid on your profit
The tax applies not to the full sale price, but only to the difference between your purchase price and sale price. For example, if you bought an apartment for 20 million tenge and sold it for 25 million, tax is calculated only on the 5 million tenge profit.
🏠 REAL ESTATE: apartments, houses, dachas, garages, parking spaces
Ownership period is the key factor:
To be exempt from tax, real estate must be owned for at least 2 years (up from the previous 1 year). Important: this rule applies only to properties purchased from 1 January 2026 onwards. If the property was acquired before 2026, the old rule still applies — no tax if owned for more than 1 year.
Tax rates from 2026 — progressive scale:
The base rate remains 10%, but for profits exceeding 8,500 MCI (approximately 36.7 million tenge), a rate of 15% applies to the amount above the threshold.
The higher rate is calculated only on the portion exceeding the threshold, not on the total profit.
Example: Bought for 30 million, sold for 35 million → profit of 5 million tenge → tax = 500,000 tenge (10% of 5 million).
🚗 VEHICLES and other movable property
The rules here are different. Capital gains tax on a vehicle sale arises only if the vehicle was owned for less than 1 year from the date of registration to the date of sale. The rate is 10% of the difference between the sale and purchase prices.
Owned your car for more than a year? No tax.
📋 Tax declaration: don't forget to file!
The seller is required to submit a tax declaration using Form 270.00 by 15 September of the year following the year of sale. So if you sold in 2025, the filing deadline is 15 September 2026.
🌍 Foreign nationals — separate rules
Foreign nationals always pay 15%, regardless of how long they have owned the property.
💬 Planning a sale? Save this post and consult a tax professional — every situation is different.
In Kazakhstan, people with disabilities are entitled to social protection and a number of tax benefits. It is important for employers to take these factors into account when calculating wages and taxes.
🔹 What benefits are available?
✅ Individual Income Tax (IIT)
Employees with disabilities are entitled to additional tax deductions:
▪️ Groups I and II — 5,000 MPR per year
▪️ Group III — 882 MPR per year
A basic deduction of 30 MPR also applies.
✅ Mandatory Health Insurance (OSMS)
Mandatory health insurance contributions and deductions are not paid for employees with disabilities—the state covers these costs.
✅ Mandatory Pension Contributions (OPV)
Exemption from mandatory pension contributions applies only to persons with disabilities in Groups I and II who have been granted permanent disability status.
🔹 What is paid under general rules?
▪️ Social security contributions
▪️ Social tax
▪️ Mandatory pension contributions (OPV) — for Group III and temporary disability
📄 What documents are required?
To claim these benefits, you must provide your employer with:
✔️ an application
✔️ a disability certificate
📌 You can obtain the certificate online through the Egov.kz portal.
Important: If an employee works for multiple employers, the tax deduction applies to only one of them.
Under the digitalization of tax administration, the mechanism for offsetting tax overpayments has become almost entirely automated. The Tax Code of 2026 clearly distinguishes between the concepts of an "overpaid amount" (a positive difference between the actually paid and the assessed amounts) and an "erroneously paid amount" (a payment made with incorrect bank details, BIN/IIN, or Budget Classification Code [BCC]).
The tax authority performs offsets exclusively in the national currency through two methods:
1. Automatically (without application): to settle existing tax liabilities.
2. Upon tax application: to allocate amounts toward future payments or to settle the tax liabilities of structural subdivisions (branches).
If an overpayment accumulates on a taxpayer's personal account, the system distributes it in a strict sequence to settle:
· current liabilities for the same type of tax;
· tax arrears (principal debt) for the same tax;
· tax arrears for other types of taxes and payments;
· late payment interest (penalties) for all taxes;
· administrative fines.
· Statute of limitations: an offset is permitted within 3 years for most taxpayers, and within 5 years for large business entities and subsoil users. Upon expiration of this period, the overpayment cannot be offset and is subject to write-off by the tax authority.
· Targeted nature (non-transferability): offsetting the overpayment of one taxpayer against the liabilities of another is prohibited, except for transactions between a legal entity and its branch.
· Erroneous payments: once an error is confirmed (for example, an incorrect BCC), the tax authority is metadata-obligated to transfer the offset to the correct code or to the appropriate authority.
🚨 Many business owners and executives mistakenly believe that bankruptcy is an easy way to write off all company debts. However, the legislation of the Republic of Kazakhstan strictly protects creditors' rights and stops fraudulent asset stripping.
🔍 What is recognized as intentional (fraudulent) bankruptcy?
According to the Law of the Republic of Kazakhstan "On Rehabilitation and Bankruptcy," intentional bankruptcy refers to actions taken by a founder (participant), officer, or individual entrepreneur in their own personal interests or in the interests of third parties to evade obligations to creditors by alienating or concealing property within three years prior to being declared bankrupt.
⚖️ Key risks and consequences for management and founders:
💡 Attempting to save assets by re-registering or selling them before bankruptcy will not solve the company's problems; instead, it shifts the entire business debt directly onto the personal shoulders (and pockets) of founders and directors.
Аnti-corruption culture is not just a set of rules. It is a system of values and ethical norms shared by all employees, based on honesty, integrity and zero tolerance for corruption. The importance of this task is emphasized at the legislative level: according to Article 6 of the Law, “building an anti-corruption culture” is one of the key measures in the anti-corruption system, along with identifying and eliminating the causes and conditions contributing to offenses.
The importance of such a culture for the SRA cannot be overestimated: public trust, the country's economic security and its investment attractiveness depend on it.
Creating such a culture is a complex process based on the principles laid down in the legislation. The foundation of everything is leadership and “tone at the top”. Leaders at all levels must demonstrate their commitment to anti-corruption standards in practice. This principle is not just a recommendation but a direct requirement. Article 19 of the Law states that heads of state bodies “shall bear personal responsibility for the state of anti-corruption work” in the teams they lead. In parallel, it is necessary to build a system of effective training, dealing with real cases and ethical dilemmas, so that each employee clearly understands the essence and consequences of corrupt acts.
The best cure for corruption is to minimize the human factor through digitalization and transparency. Moving services to an online format and clear regulations narrow the space for subjective decisions. This proactive approach is fully in line with the spirit and letter of the law, which in Article 3 establishes “prioritizing the prevention of corruption” as one of its basic principles. This work should be complemented by continuous analytics: identifying and managing corruption risks in the most vulnerable positions and areas.
However, technology will not replace the human factor, so motivation is key. Decent pay and career growth based on professionalism reduce the temptation of illicit enrichment. At the same time, every employee must realize that any violation will be detected and punished. This is also one of the fundamental principles enshrined in Article 3 of the Law - “inevitability of punishment for corruption offenses”. For this purpose, the effective work of internal security services and the creation of secure channels through which one can anonymously report facts of corruption without fear of prosecution are important.
Thus, building an anti-corruption culture in public revenue bodies is a marathon, not a sprint. This process requires a systematic approach, political will of the management and, most importantly, involvement and personal responsibility of each employee. The transition from a culture of fear of punishment to a culture of inner conviction in the inadmissibility of corruption is the key to building a modern, efficient and trusted fiscal service, which is a direct investment in the sustainable development of the entire state.
The Zhetisu Regional Department of State Revenue reminds taxpayers that, effective January 1, 2026, a new procedure for filing tax returns is in effect in Kazakhstan.
In accordance with the provisions of the Tax Code, once the deadline for filing tax returns has passed, the tax authority’s information system automatically generates the corresponding tax returns with zero figures for that tax period.
🖥 In light of this, taxpayers must specify in advance, via the “Taxpayer’s Account” web application, which tax return forms are required to be filed.
✍ Steps to follow:
🔸 Log in to the “Taxpayer’s Account” web application (ISNA);
🔸 Go to the “Tax Returns to Be Filed” section.
🔸 Add the required tax return forms in accordance with the tax regime and type of activity;
🔸 Specify the “year and tax period” for the start of submission for each FNO;
🔸 Save the entered information.
❗ Note that the automatic generation of reports with zero figures does not exempt the taxpayer from the obligation to report actual tax liabilities.
🔍 If, after the automatic generation of tax returns, the taxpayer actually had taxable items that must be reported in the tax returns, the taxpayer is required to file additional tax returns for the corresponding tax period.
📌 However, this procedure does not apply to tax returns filed by individuals for activities not related to their work as sole proprietors.
✅ Thus, the automatic generation of tax returns with zero figures is intended to simplify tax administration and reduce the administrative burden on taxpayers.
Dear drivers and carriers!
Due to a technical malfunction of the "Qoldau" information platform at the "Nur Zholy" customs post of the State Revenue Department for the Jetisu Region, temporary difficulties were previously experienced during procedures and vehicle movement.
We sincerely apologize to drivers and carriers for the inconveniences caused and the forced waiting time.
On September 28, 2026, at 02:40 AM, a technical failure occurred in the operation of the "Qoldau" information platform. At 10:15 PM on the same day, the platform's operativity was fully restored. Currently, the "Nur Zholy" customs post is operating in normal mode, and vehicle clearance and passage are carried out in the established manner.
To prevent negative consequences for participants in foreign economic activity, a decision has been made to ensure the unhindered clearance and passage of all vehicles that have booked slots in the electronic queue system for September 28, 29, and 30, 2026.
In addition, the electronic queues for these vehicles will be automatically extended by one day.
Thus, drivers and carriers with valid bookings for the specified dates are not required to take any additional actions or re-book their places in the electronic queue.
We kindly ask drivers and carriers to observe the established procedure for passing customs formalities and adhere to the current vehicle passage rules. Thank you for your understanding and cooperation.
If you have any additional questions, please follow the official information resources and clarifications from responsible services.
In order to raise legal awareness and build a resilient immunity against destructive ideologies, specialists from the Department for Religious Affairs of the Jetisu Region held a training seminar for the employees of the State Revenues Department of the Jetisu Region.
The main topic of the meeting was a lecture and discussion titled: "Religious Extremism — A Destructive Trend Dangerous to Society."
During the seminar, experts explained in detail the essence of the concepts "religious extremism" and "destructive movement," paying special attention to the mechanisms of involving citizens in radical organizations, particularly through the internet and social networks.
Participants were introduced to the norms of the current legislation of the Republic of Kazakhstan in the field of religious activities and countering extremism, as well as the measures of legal responsibility for distributing prohibited materials.
The lecturers shared practical recommendations on information hygiene, critical perception of online content, and the recognition of signs of destructive propaganda.
The event took place in an open dialogue format: civil servants were able to ask questions of interest and receive qualified answers from religious studies specialists.
Such preventive measures contribute to strengthening spiritual and moral values, increasing the vigilance of state agency employees, and consolidating society in ensuring stability and interfaith harmony in the region.
On September 24, 2026, a Single Reporting Day was held at the platform of the Regional Chamber of Entrepreneurs "Atameken". The event aimed to discuss the results of state control and supervision between regulatory authorities and business entities, as well as to establish effective feedback with the business community.
Kaliyev, Deputy Head of the State Revenue Department (SRD) for the Jetisu Region, delivered a report at the meeting.
During his speech, A. Kaliyev paid special attention to the results of the department's control and supervisory work, changes in tax legislation, and relevant aspects of interaction with taxpayers. Particular emphasis was placed on the development of partnership relations between the state and business, where consulting support and the digitalization of services are becoming top priorities.
Such meetings at the Atameken platform play an important role in improving the business climate of the Jetisu Region, helping to promptly find compromise solutions and enhance the legal literacy of entrepreneurs.
🔰 Dear Participants of Foreign Economic Activity!
📌 The State Revenue Committee of the Republic of Kazakhstan informs you that due to the celebration of the Founding Day of the People's Republic of China (October 1–3, 2026), automobile checkpoints on the Kazakhstan-China border will temporarily suspend operations. On these specified dates, the passage of individuals, vehicles, and cargo will not be carried out.
♻️ At the same time, railway checkpoints will continue to operate as usual, ensuring the stability of transport and logistics communications.
🖇️ The Committee urges carriers, participants in foreign economic activity, and citizens to take these restrictions into account when planning routes and to adjust transportation schedules in advance.