The State Revenue Department for Almaty urges taxpayers to timely declare their income and assets using Form 270.00 for the 2025 reporting year.

The deadline for submitting the declaration is September 15, 2026.

The authorized body draws particular attention to the reporting of foreign assets, digital currencies, and major financial and property transactions carried out in 2025.

What is the difference between Forms 250.00 and 270.00?

• Form 250.00 (Declaration of Assets and Liabilities) — is submitted once upon entering the declaration system to record citizens’ initial assets. It applies to individuals who are residents of the Republic of Kazakhstan, as well as candidates for public service and persons equated to them, and candidates for deputies.
• Form 270.00 (Declaration of Income and Assets) — is submitted annually. It reflects income received during the past 2025 year, the acquisition of new assets, and transactions on foreign bank accounts during the reporting period.

Note: Assets declared previously (for example, an apartment purchased abroad earlier) do not need to be declared again in Form 270.00 if no new transactions involving them took place in 2025.

What must be declared in Form 270.00?

The annual declaration must be submitted if the following assets or circumstances existed during the 2025 reporting year:

• Foreign real estate and assets: foreign apartments, houses, land plots, vehicles, securities issued by foreign entities, and interests in foreign companies acquired or held in 2025.
• Major purchases in 2025 (>20,000 MRP): if the total value of all assets acquired during the past year (real estate, vehicles, securities, interests in authorized capital/shared-equity participation agreements, and investment gold) in Kazakhstan or abroad exceeded this threshold.
• Funds in foreign banks: the total balance in all foreign bank accounts as of December 31, 2025, exceeding 1,000 MRP.
• Digital assets: ownership of cryptocurrency or tokens as of December 31, 2025, regardless of the amount.
• Income subject to self-assessment: income received in 2025 from renting out property, selling property, foreign-source income, etc. (excluding business income).

Important: Apartments, houses, and vehicles registered in Kazakhstan do not need to be included in Form 270.00, as this information is automatically received by the State Revenue Department from government databases.

Where and how to submit the declaration?

Form 270.00 can be submitted online through the following services:

• Web portals: Taxpayer’s Cabinet (cabinet.kgd.gov.kz), eGov.kz portal;
• Mobile applications: “e-Salyq Azamat”, “eGov mobile”;
• Mobile banking: Kaspi.kz and applications of other second-tier banks, in the government services sections.

The declaration may also be submitted in paper form personally at the State Revenue Department at the place of residence or sent by registered mail.

Deadlines and liability

If Form 270.00 for 2025 is submitted by September 15, 2026, the assessed individual income tax (IIT) must be paid by September 25, 2026.

Administrative liability is предусмотрена for violations of the declaration rules (Articles 272 and 275 of the Code of Administrative Offenses of the Republic of Kazakhstan):

• Late submission of the declaration (first violation): warning.
• Repeated violation within one year: fine of 15 MRP.
• Submission of incomplete or inaccurate information (first violation): warning.
• Repeated submission of inaccurate information: fine of 3 MRP.
• Concealment of foreign assets and income: fine of up to 100 MRP.

Quick guide for taxpayers

• Real estate and vehicles in Kazakhstan: do not include them in Form 270.00 (the State Revenue Department already has this information).
• Foreign real estate / foreign bank account balance >1,000 MRP / cryptocurrency: mandatory declaration.
• Total purchases in 2025 >20,000 MRP: mandatory declaration.

Source : https://www.gov.kz/memleket/entities/kgd-almaty/press/news/details/1279079?lang=ru