The Declaration of Income and Property in the Form 270.00 in 2026 for the 2025 reporting year must be submitted by:

1) civil servants, individuals equated to them, and their spouses;

2) heads of legal entities and their resident spouses;

3) founders (participants) of legal entities owning a stake of more than 10 percent in the authorized capital (or shares of joint-stock companies), as well as their resident spouses, with the exception of founders (participants) of non-profit organizations;

4) major participants in banks, insurance (reinsurance) organizations, and investment portfolio management companies, in accordance with the laws of the Republic of Kazakhstan "On Banks and Banking Activities in the Republic of Kazakhstan," "On Insurance Activities," and "On the Securities Market," as well as their resident spouses;

5) individuals engaged in private practice;

6) individuals who received income during the reporting tax period that is subject to self-assessment, with the exception of income derived from entrepreneurial activity;

7) individuals holding funds in bank accounts with foreign banks located outside the Republic of Kazakhstan, in an aggregate amount exceeding 1 000 times the monthly calculation index;

8) individuals holding property abroad;

9) individuals who own digital assets;

10) individuals who, during the reporting tax period, acquired property within the Republic of Kazakhstan and (or) abroad worth more than 20,000 times the monthly calculation index (immovable property; motor vehicles and trailers; shares in the authorized capital of a legal entity; securities; derivative financial instruments; shares in residential housing construction; and investment gold);

11) individuals who have submitted an application to a tax agent to claim tax deductions in the form of a preliminary amount for other deductions (effective January 1, 2026, based on applications filed in 2025).

The deadline for submitting declarations is September 15, 2026.

The declaration may be submitted electronically through the "ITAS Taxpayer's office" and "e-Government" web portals, as well as "e-Salyq Azamat", Halyk, Bank CenterCredit, and Kaspi mobile applications. Alternatively, citizens retain the right to submit a hard-copy declaration by mail, through Public PSCs, or in person at the State Revenue Office.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1228096?lang=ru