The deadline for submitting tax reports expires on May 15, 2026, and the deadline for paying taxes expires on May 26, 2026.
Until May 5th:
Personal income tax for individuals engaged in private practice for April 2026.
Until May 15th:
Personal income tax for the self-employed (via platforms) for April 2026.
Until May 20th:
The amount of KN for IT of the EAEU;
Excise tax for April 2026.
Until May 25:
Personal income tax at the source of payment, social tax, social payments, social payments for GPH, EPPP;
Advance payments on the CPN for May 2026;
CPN at the source of payment;
VAT;
Mining tax, rental tax on exports, payments for reimbursement of historical costs, royalties on solid minerals;
Subscription bonus;
Royalties, mining bonus, share of the Republic of Kazakhstan in the production division;
Gambling tax;
Deductions taxable excise income for the 3rd quarter of 2026;
Payment for the use of water resources from surface sources;
Digital Mining Fees;
Current payment of land tax and property tax;
Current payment for the use of land plots;
Payment for negative environmental impact (emissions);
Payment for the placement of outdoor (visual) advertising.
Tax reporting:
Until May 15th:
Form 101.03 – calculation of the CPN withheld from the source of payment from the resident's income for the 1st quarter of 2026;
Form 101.04 – calculation of the CPN withheld from the source of payment from the income of a non-resident for the 1st quarter of 2026;
Form 200.00 – declaration on personal income tax and social tax for the 1st quarter of 2026;
Form 300.00 – VAT declaration for the 1st quarter of 2026;
Form 400.00 – excise tax declaration for March 2026;
Form 500.00 – declaration on payments of subsurface users for the 1st quarter of 2026;
Form 510.00 – declaration of subscription bonus for the 1st quarter of 2026;
Form 531.00 – declaration (calculation) on the fulfillment of tax obligations in kind for the 1st quarter of 2026;
Form 590.00 – declaration of mineral extraction tax and related payments for the 1st quarter of 2026;
Form 710.00 – Gambling tax return for the 1st quarter of 2026;
Form 860.00 – declaration of payment for the use of water resources for the 1st quarter of 2026;
Form 870.00 - declaration on the payment of NVOS for the 1st quarter of 2026;
Form 880.00 - declaration of payment for digital mining for the 1st quarter of 2026.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1222390?lang=kk