The Department of State Revenues for the city of Astana reminds taxpayers that September 15, 2026 is the deadline for submitting the Declaration of Assets and Liabilities (Form 250.00) and the Declaration of Income and Property (Form 270.00) for 2025.

Who is required to submit declarations and what information must be reported in 2026?

Declaration of Assets and Liabilities (Form 250.00)

1. Citizens and residents of the Republic of Kazakhstan who own assets abroad, including real estate, vehicles, land, an ownership interest in foreign companies, funds in foreign bank accounts if their total amount exceeds 1,000 MCI, investment gold, an interest in shared-equity housing construction, securities, derivative financial instruments whose issuers are registered abroad, funds held in foreign brokerage accounts, intellectual property and copyright objects, accounts receivable/payable (with supporting documents attached), and other property worth more than 1,000 MCI.
2. Candidates for elected and government positions, as well as their spouses;
3. Persons applying for the status of a major shareholder/participant in banks, securities market organizations and insurance organizations, as well as their spouses;
4. Persons engaged in private practice (notaries, attorneys, private bailiffs, mediators);
5. Citizens and residents of the Republic of Kazakhstan who own digital assets.

Information reported in the Declaration of Assets and Liabilities

Property located in Kazakhstan and abroad; securities; digital assets; shared-equity housing construction agreements; investment gold; intellectual property and copyright objects; cash in an amount not exceeding 10,000 MCI; notarized loan agreements between individuals; other property (at the taxpayer's discretion) worth more than 1,000 MCI; ownership interests in foreign companies; real estate and vehicles abroad; funds in foreign bank accounts exceeding 1,000 MCI; as well as funds held in foreign brokerage accounts.

Declaration of Income and Property (Form 270.00)

1. Civil servants and persons equated to them, as well as their spouses;
2. Major shareholders/participants of banks, securities market organizations and insurance organizations, as well as their spouses;
3. Heads and founders (participants) of legal entities who own more than 10% of the ownership interest in the charter capital (shares of joint-stock companies), as well as their resident spouses, except for founders (participants) of non-profit organizations;
4. Persons engaged in private practice (notaries, attorneys, private bailiffs, mediators);
5. Persons who have received income subject to self-assessment for tax purposes, including income from property rental, interest on foreign bank accounts, income from transactions with digital assets, and other income on which tax was not withheld at the source of payment, except for income from individual entrepreneurial activity;
6. Persons holding funds in foreign bank accounts if their total amount exceeds 1,000 MCI;
7. Persons owning assets abroad, including real estate, vehicles, securities, derivative financial instruments, investment gold, ownership interests in foreign companies, and interests in shared-equity housing construction;
8. Persons owning digital assets;
9. Persons who, during the reporting tax period, acquired property with an aggregate value exceeding 20,000 times the MCI, including property acquired outside the Republic of Kazakhstan;
10. Persons who submitted an application to a tax agent for the application of tax deductions in the form of a preliminary amount of other deductions.

Information reported in the Declaration of Income and Property

Income and property located in Kazakhstan and abroad, including income subject to self-assessment for tax purposes (income from rental of property, sale of real estate, vehicles and securities, digital asset transactions, foreign-source income, etc.); tax deductions; acquisition/disposal of property, including property received free of charge; sources of funds used to acquire high-value property; offset and refund of excess individual income tax; funds in foreign bank accounts exceeding 1,000 MCI; assets located abroad as of December 31 of the reporting tax period (real estate and vehicles, intellectual property and copyright objects, securities, digital assets, investment gold, ownership interests in charter capital, etc.); and notarized loan agreements between individuals.

Ways to submit the declaration

-Taxpayer's Account;

-e-government portal;

-Mobile applications: e-Salyq Azamat, eGov mobile, HALYK Bank, Bank CenterCredit, Kaspi.kz;

-In paper form.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1279798?lang=ru