In 2026, the Declaration of Income and Property (Form 270.00) must be submitted for the 2025 reporting year.

The deadline for submitting the declaration is no later than September 15, 2026.

The obligation to submit Form 270.00 applies to the following categories of individuals:

• civil servants and persons equated to them, as well as their spouses;
• major shareholders or participants of banks, securities market entities, and insurance organizations, as well as their spouses;
• heads and founders (participants) of legal entities who own more than 10% of the share in the authorized capital;
• individuals engaged in private practice;
• individuals who received income subject to independent taxation;
• individuals holding funds in accounts with foreign banks, if the total amount exceeds 1,000 MCI;
• individuals who own digital assets;
• individuals who, during the reporting tax period, acquired property with a total value exceeding 20,000 times the Monthly Calculation Index (MCI), including property acquired outside the Republic of Kazakhstan;
• individuals who submitted an application to a tax agent for the application of tax deductions in the form of a preliminary amount of other deductions.

Source : https://www.gov.kz/memleket/entities/kgd-zko/press/news/details/1283132?lang=ru