Students abroad: do they need to file Form 270.00 by September 15?
The mere fact that a citizen of the Republic of Kazakhstan is studying at a foreign university does not mean they are required to submit a declaration.
Starting from 2025, students are exempt from mandatory declaration if they have no grounds established by law.
The individual income and property declaration (Form 270.00) for 2025 will be required if:
– as of December 31, 2025, the total amount in foreign bank accounts exceeds 1,000 MCI — 3,932,000 tenge;
– there is property abroad — real estate, vehicles, securities, shares in foreign companies, and other assets;
– there are digital assets;
– in 2025, property worth more than 20,000 MCI — 78.64 million tenge — was acquired;
– income subject to self-taxation was received, or there is another basis for declaration.
Important: the 2026 declaration campaign concerns the year 2025. The preferential regime for scholarships and grants of students studying abroad is established by the new Tax Code starting from 2026 and does not cancel the obligation to declare for 2025 if it arose on other grounds.
The deadline for filing the declaration is no later than September 15, 2026.
If individual income tax is assessed, payment is due no later than September 25, 2026.
The declaration can be filed online through the Taxpayer's Cabinet, eGov, and mobile applications.