Reference by universal declaration

Since January 1, 2021, Kazakhstan has introduced phased universal declaration (implemented in 4 stages).

During the first three stages (2021-2024), approximately 4.8 million individuals were included in the system, including public servants, executives, entrepreneurs, their spouses, and other persons.

So, at the first stage, from January 1, 2021, the "entry" declaration of assets and liabilities (Form 250.00) was submitted by about 580,000 public servants and persons equated to them, as well as their spouses.

At the second stage, starting from January 1, 2023, approximately 2.1 million employees of state institutions and the quasi-public sector, as well as their spouses, with the exception of non-residents, submitted the declaration.

At the third stage, from January 1, 2024, approximately 2.1 million heads, founders (participants) of legal entities, individual entrepreneurs, and their spouses submitted the declaration, except members of non-profit organizations.

In 2025, individuals of the fourth stage (about 8 million individuals) were exempted from mandatory declaration  - citizens who do not possess foreign or digital assets, funds in foreign bank accounts, as well as income subject to self-taxation.

In 2025, the following declarations were submitted:

Declaration of Assets and Liabilities – by 218.6 thousand individuals;

Declaration of Income and Property – by 2.02 million individuals.

The Tax Code, effective from 1 January 2026, additionally establishes the obligation to submit a Declaration of Income and Property for the following categories of persons:

• Individuals who acquired property with a total value of over 20,000 times MCI in the reporting year;
• Individuals those who have received income, including outside the Republic of Kazakhstan:

- in an amount exceeding the 8,500-fold MCI for the reporting tax period, with the exception of persons who have received income in the form of wages that are subject to withholding tax and are the only source of income;

- in the form of dividends, in the amount exceeding 230,000 times the MCI for the reporting tax period.

The deadlines and methods for filing declarations remain unchanged. So, the deadline for submitting declarations:

- on assets and liabilities (form 250.00) no later than September 15 of the year in which the obligation arose;

- income and property statement (form 270.00) no later than September 15 of the year following the reporting year.

Declarations are submitted normally (submitted electronically to the taxpayer's office, eGov, mobile applications) or on paper through the OGD/PSC, by mail).