Starting from January 1, 2025 (stage 4), the declaration of assets and liabilities must be submitted:
1. Citizens and residents of the Republic of Kazakhstan who own property abroad, including:
- real estate, vehicles, land;
- the share of participation in foreign companies;
- money in accounts with foreign banks, if their total amount exceeds 1,000 MCI (in 2024, 3,692,000 tenge);
- investment gold;
- the share of participation in housing construction;
-securities, derivative financial instruments, the issuers of which are registered abroad;
- money in foreign brokerage accounts;
- objects of intellectual property and copyright;
- accounts receivable/payable of other persons to an individual and (or) an individual's debt to other persons outside the Republic of Kazakhstan (with supporting documents attached);
- other property (optional) worth over 1000 MCI (if there is an estimated value).
2. Candidates for elected and public office, as well as their spouses;
3. Persons applying for the status of a major participant: banks; securities market and insurance organizations, as well as their spouses;
4. Persons engaged in private practice (notaries, lawyers, private bailiffs, mediators);
5. Citizens and residents of the Republic of Kazakhstan who own digital assets.
Starting from January 1, 2025, the income and property declaration will be submitted:
1. Citizens of the Republic of Kazakhstan, resident individuals, if one of the following conditions is met during the reporting tax period:
- civil servants and persons equated to them, as well as their spouses;
- major participants in banks, securities market, and insurance organizations, as well as their resident spouses;
- managers; founders (participants) of legal entities owning more than 10 percent of the share in the authorized capital (shares of joint-stock companies), as well as their resident spouses, with the exception of founders (participants) of non-profit organizations;
- persons engaged in private practice (notaries, lawyers, private bailiffs, mediators);
- persons who have received income subject to independent taxation (income from property rentals; remuneration from foreign bank accounts; income from operations with digital assets; other income for which tax was not withheld at the source of payment), with the exception of income from sole proprietors;
- persons who have funds in accounts with foreign banks, if their total amount exceeds 1000 MCI;
- persons with assets abroad (real estate, vehicles, securities, PFI, investment gold, shares in foreign companies; participation in housing construction);
- persons who own digital assets;
- persons who acquired property worth more than 20,000 times the MCI during the reporting tax period, including outside the Republic of Kazakhstan (for example: in 2024 - 73,840,000 tenge, in 2025 – 78,640,000 tenge);
- persons who submitted an application to the tax agent for the application of tax deductions in the form of a preliminary amount of other deductions.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1056780?lang=kk