Frequently Asked Questions and Answers on the Application of the Tax Legislation of the Republic of Kazakhstan
The material is intended for informational and explanatory purposes and aims to improve taxpayers’ understanding of tax legislation and support the correct application of the provisions of the tax laws of the Republic of Kazakhstan.
1. Will the beer need to be labeled in 2026?
Answer: The implementation of digital labeling is planned within the following timeframes:
- from February 1, 2026 - for products in kegs and bottles;
- from January 1, 2027 - for products in tin cans.
Products manufactured after the specified dates will be reflected in the “Labeling and traceability of goods IS” using Data codes Matrix upon its introduction into circulation.
1. At what amount of tax arrears will the account be blocked in 2026?
Answer: Collection of tax arrears from funds in the bank accounts of the taxpayer (tax agent) is carried out by the tax authority in a compulsory manner if the taxpayer (tax agent) fails to pay off tax arrears in an amount of at least 20 times monthly calculation index (86,500 tenge).
2. In what cases is an individual’s account blocked?
Answer: In case of non-payment of tax arrears in the amount of more than 1-times MCI (MCI for 2026 is 4325 tenge) after 30 working days from the date of receipt of the notice of tax arrears, the tax authority issues a tax order.
If the debt is not repaid within 5 business days from the date of delivery of the tax order, the corresponding tax order is transferred to private enforcement agents for forced collection.
1. How is the degree of risk determined?
Answer: In the new Tax Code, state revenue authorities have changed the principles for applying the Risk Management System in tax administration, eliminating the categorization of taxpayers by risk level.
Instead, the State Revenue Service will analyze and identify tax risks by tax type, industry, region, taxpayer group, etc.
1. How are the debts of an individual entrepreneur settled upon his death?
Answer: The tax debt of a deceased individual, which arose on the day of his death or on the date of entry into force of a court decision declaring him deceased, unless otherwise provided by this article, shall be repaid by the heir (heirs) within the limits of the value of the inherited property and in proportion to the share in the inheritance on the date of its acceptance.
If the heir of a deceased individual entrepreneur is an orphan or a child left without parental care, the obligation to pay the testator's tax arrears is imposed on such heir only on the basis of a final and binding court order for the collection of the tax arrears. The tax authority files a claim for tax arrears in court based on a document confirming the child's status as an orphan or a child left without parental care, as well as information on the child's registration with the tax authority and tax arrears as of the date of death. If the claim for tax arrears is denied, the testator's tax arrears are written off in accordance with the decision to write off the tax arrears. The decision to write off the tax arrears is made by the tax authority based on a final and binding court order denying the claim for tax arrears.
2. What is extra-judicial bankruptcy, what are the conditions, and to whom does it apply?
Answer: If a citizen has arrears to banks, microfinance organizations, or collection agencies, they can apply for extrajudicial bankruptcy proceedings, subject to the following conditions:
1. In what cases do banks transfer information about individuals' mobile transfers to tax authorities?
Answer: If an individual receives money from 100 or more different individuals into a bank account not intended for business activities during each of three consecutive calendar months, and the total amount of receipts exceeds 12 times the minimum salary (in 2026 , 1 million 020 thousand), such information is sent by second-tier banks to state revenue authorities.
1. What tax benefits under the Personal Income Tax are provided for persons with disabilities?
Answer: Please note that persons with disabilities of the first and second groups are entitled to a social tax deduction in the amount of 5,000 times minimum monthly calculation index (MCI).
For other categories of persons with disabilities (persons with disabilities of third group, children with disabilities, one of the parents, guardians, or trustees of a child with disabilities - for each such child with a disability until they reach the age of eighteen, one of the parents, guardians, or trustees of a person recognized as a person with a disability due to the reason "person with a disability from childhood"), a tax deduction of 882 times monthly calculation index (3,814,650 tenge in 2026) for a calendar year has been retained.
2. I am a disabled person of the 2nd group, I registered as an individual entrepreneur. Can I not pay taxes as an individual entrepreneur? Are there any benefits for me?
Answer: For disabled people, tax exempt for entrepreneurial activity depends on the chosen tax regime. For example, if an individual entrepreneur operates under a simplified tax regime, then no tax exempts are provided. If he operates in the generally established manner, he has the right to apply social tax deductions in the amount of 5,000 times minimum monthly calculation index for groups 1 and 2 for individual income tax, subject to taxation self-dependent (clause 2 of Article 411 of the Tax Code).
1. What reporting form do individual entrepreneurs with hired employees submit under simplified declaration?
Answer: A simplified declaration is submitted to the tax authority at the location of the taxpayer no later than the 15th day of the second month following the reporting tax period (half-year) on form 910.00. Also, if there are hired employees, there is an obligation to provide a Declaration on individual income tax and social tax (200.00) is submitted by payers to the tax authorities at the location quarterly no later than the 15th day of the second month following the reporting period (quarterly).
2. Can an individual entrepreneur submit reports and maintain records self-dependent without an accountant? Do individual entrepreneurs need an accountant or can they maintain their own records?
Answer: An individual entrepreneur is not required to maintain accounting records if: they apply a simplified tax system based on a simplified declaration and their income for the calendar year does not exceed 583,875,000 tenge (135 thousand MCI) in 2026; they are not a VAT payer; and they are not a subject of natural monopolies.
3. What needs to be done to automatically submit 0-form reports?
Answer: After tax registration, the taxpayer (tax agent) specifies the tax reporting forms to be submitted in the web application.
If the activity types change that require the submission of different tax reporting forms, the taxpayer (tax agent) specifies the tax reporting forms to be submitted in the web application before the tax reporting deadline. The taxpayer (tax agent) also has the right to recognize a structural subdivision of a legal entity as an independent payer of taxes and payments to the budget, with the exception of corporate income tax and VAT. To recognize a structural subdivision as an independent payer of taxes and payments to the budget, the taxpayer (tax agent) is required to notify the tax authority electronically and specify the tax reporting forms to be submitted by such structural subdivision in the TPA ITAS taxpayer profile. This functionality will be available in January-February 2026.
1. Do specialized organizations for persons with disabilities pay social tax?
Answer: Specialized organizations for persons with disabilities, in accordance with the Social Code, are not the payers of social tax.
2. Do individual entrepreneurs pay social tax under the Simplified Declaration in 2026?
Answer: Taxpayers applying a special tax regime based on a simplified declaration:
1) are not payers of social tax;
2) are not VAT payers (except for VAT on imported goods and VAT for non-residents).
1. Will a standard deduction of 14 MCI be retained in 2026?
Answer: The basic tax deduction is 30 times monthly calculation index in effect as of January 1 of the corresponding financial year, applied for each calendar month. The total amount of basic tax deduction for a calendar year must not exceed 360 times monthly calculation index in effect as of January 1 of the corresponding financial year. (Article 403 of the Tax Code).
2. What deductions are retained (for mortgages, education)?
Answer: According to the regulations that come into force on January 1, 2026.
According to paragraph 1 of Article 401 of the Tax Code, an individual has the right to apply the following types of personal tax deductions: 1) tax deduction for social payments; 2) basic tax deduction; 3) social tax deductions. Taking into account the provisions of Articles 402, 403 and 404 of the Tax Code, tax deductions include: - tax deduction for social payments in the form of mandatory pension contributions, contributions to compulsory social health insurance and social contributions under civil law contracts,
- a basic deduction in the amount of 30 MCI,
- social tax deductions are applied:
* a person with a disability of the first, second group in the amount of 5,000 MCI;
* persons with a disability of the third group;
* a child with a disability;
*participants in the Great Patriotic War and equivalent persons, a person awarded orders and medals of the former USSR for selfless labor and impeccable military service in the rear during the Great Patriotic War;
*a person who worked (who served) for at least six months from June 22, 1941 to May 9, 1945 during the Great Patriotic War in the amount of 882 MCI;
*one of the parents, guardians, trustees of a child with a disability, "a person with a disability from childhood", one of the adoptive parents , one of the foster parents in the amount of 882 MCI.
Thus, from January 1, 2026, tax deductions for remuneration, for education and for large families have not been provided. At the same time, a basic deduction in the amount of 30 MCI has been introduced and there is no obligation for individuals to collect and store documents confirming tax deductions, as well as the annual submission of an income and property declaration by an individual.
3. When does the right to use social tax deductions arise?
Answer: Social tax deductions are applied in the calendar year in which the basis for applying these tax deductions arose, exists or existed.
1. Please clarify a taxation procedure for dividends paid in 2026 to a non-resident individual (60% share) and to a non-resident legal entity (40% share of equity)?
Answer: the payment of dividends to a non-resident individual who owns a share in the authorized capital of a legal entity in the amount of 25% or more:
1) for an income amount not exceeding 230,000 MCI, an individual income tax rate of 5% is applied;
2) for an income amount exceeding 230,000 MCI, a combined rate is applied: 5% - on income within 230,000 MCI and 15% - on the excess amount.
The payment of dividends to a non-resident legal entity that is a participant (shareholder) of a legal entity: a corporate income tax rate of 15% is applied.
1. Who is not a payer of advance payments? Will there be any changes in 2026?
Answer: Payers of advance payments are payers of corporate income tax, with the exception of persons specified in paragraph 1 of Article 348 of the Tax Code.