Deadlines for submitting tax reports and paying tax payments in February 2026
We remind you of the need to make payments, submit reports and submit calculations in February 2026:
(D - declaration, R - calculation)
By February 5th
Payments
IPN on the income of individuals engaged in private practice received in January 2026
Until February 16
Reporting
E for a subscription bonus of f. 510.00 for the fourth quarter of 2025
P according to the CPN withheld at the source of payment from the resident's income according to f.101.03 for the fourth quarter of 2025
E for IPN and SN for f. 200.00 for the fourth quarter of 2025
E for VAT at f. 300.00 for the fourth quarter of 2025
Doctor of excise tax for f. 400.00, f. 421.00 for December 2025
D for royalties, mining bonus, share of the Republic of Kazakhstan in the production division, additionalpayment of a subsurface user operating under a contract for f. 500.00 for the fourth quarter of 2025
D (R) on the fulfillment of a tax obligation in kind for f. 531.00 for the fourth quarter of 2025
E for the payment for the reimbursement of historical expenses for f. 560.00 for the fourth quarter of 2025 (if the payment amount exceeds 10,000 MCI) 
D for the rental tax on exports at f. 570.00 for the fourth quarter of 2025
D according to the MET for f. 590.00 for the fourth quarter of 2025
Current payments for land tax and property tax according to f.701.01 (in case of occurrence and change of tax obligations from January 1 to February 1, 2026, if the estimated amount of tax is over 300 MCI)
E on gambling tax and fixed tax on f. 710.00 for the fourth quarter of 2025
E for the payment for the use of the IRPI at f. 860.00 for the fourth quarter of 2025
E for payment for negative environmental impact at f. 870.00 (with a payment volume of 100 MCI or more) for the fourth quarter of 2025
E for the fee for digital mining at f. 880.00 for the fourth quarter of 2025
UD of F. 910.00 for the second half of 2025
D according to the SNR of retail tax at f. 913.00 for the fourth quarter of 2025
Until February 20th
Payments
VAT in the EAEU for January 2026
Excise tax for January 2026
Payment for negative environmental impact (with payments of up to 100 MCI and registration of a permit in December 2025)
Payment for forest use in long-term forest management for the fourth quarter of 2025
Payment for the use of plant resources for the fourth quarter of 2025
Reporting
Application for import of goods and payment of indirect taxes according to f. 328.00 for January 2026
P of the amounts of current payments for the use of storage facilities according to F. 851.00 (if the contract is concluded from January 1 to February 20, 2025)
Until February 24
Payments
Personal income tax on the income of foreigners and stateless persons sent to the Republic of Kazakhstan by a non-resident legal entity and foreign personnel for January 2026
By February 25th
Payments
CPN report for February 2026
CPN, IPN withheld at the source of payments from income paid in January 2026
CPN withheld at the source of payment for accrued income of non-resident legal entities in January 2026
CPN (IPN) for the retail tax assessment for the fourth quarter of 2025
VAT for the fourth quarter of 2025
Rental tax on exports in the fourth quarter of 2025
Payment for reimbursement of historical expenses in the fourth quarter of 2025 (if the payment amount exceeds 10,000 MCI)
Mineral extraction tax for the fourth quarter of 2025
Royalties, mining bonus, share of the Republic of Kazakhstan in the production division, additionalpayment of the subsurface user under the contract in the fourth quarter of 2025
Current in-kind tax payments for the fourth quarter of 2025
CH, CO for January 2026
Current payments to land tax, property tax (if the estimated amount of tax is over 300 MCI)
Gambling tax for the fourth quarter of 2025
CPI in the amount of 1/2 of the calculated amount of taxes on income for the second half of 2025
SN in the amount of 1/2 of the calculated amount of taxes minus the CO for the second half of 2025
Storage usage fee (if the agreement is concluded from January 1 to February 25, 2026)
Storage usage fee (if the agreement is concluded from November 26 to December 31, 2025)
Storage usage fee, current payment
Payment for the use of the IRPI, current payments for the fourth quarter of 2025
Payment for negative environmental impact, current payments (with a payment volume of 100 MCI or more) for the fourth quarter of 2025
Payment for outdoor (visual) advertising for February 2026
Fee for the use of the radio frequency spectrum paid by foreigners, stateless persons and non-resident legal entities who do not operate in the Republic of Kazakhstan and are not registered as taxpayers of the Republic of Kazakhstan upon receipt of a permit in January 2026
Single payment for January 2026
Digital mining fees for the fourth quarter of 2025
OPV deducted from income paid to employees, individuals under GPH contracts in January 2026
OPV paid in their favor by sole proprietors on ESD and on the SNR on UD, on the SNR for farms, by persons on the SNR for the self-employed, by persons engaged in private practice, according to the income received in January 2026
OPV paid by the insurance company when making insurance payments in January 2026
Personal income tax calculated from income paid to employees, sole proprietors, and individuals engaged in private practice for themselves in January 2026
OPPO withheld from income paid to employees in January 2026
CSHI deductions for income paid to employees in January 2026
Contributions to the CSHI on income paid to employees and individuals under GPH contracts in January 2026
Contributions to the CSHI paid in their favor by sole proprietors on ESD and on the SDRs on UD, on the SDRs for farms, by persons on the SDRs for the self-employed, by persons engaged in private practice, according to the income received in January 2026

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1165818?lang=kk