The Department of State Revenue for the Mangystau Region addresses citizens of the Republic of Kazakhstan who study at foreign universities, and their families. Universal declaration is not a “tax on education”. It is transparency of assets and income. Most students do not have to file. There are, however, clear cases when the duty arises — and they must be known before 15 September 2026.

Deadline for declarations for tax year 2025: no later than 15 September 2026. Payment of personal income tax (if assessed): no later than 25 September 2026.

1. Who is a “student studying abroad” for tax purposes

Citizens of Kazakhstan enrolled full-time (or in an equivalent mode) in a foreign higher-education institution: bachelor’s, master’s, doctoral programmes, academic mobility and intergovernmental grants (including Bolashak and host-country scholarships).

Residency nuance. A citizen of Kazakhstan who is abroad specifically for study generally retains tax-resident status of Kazakhstan for the period of study. Income and assets may therefore fall within the Kazakhstani tax field even if the student lives in another country.

2. The core rule for 2025–2026

From 1 January 2025 the fourth wave of universal declaration for “everybody else” was cancelled. Pensioners, private-sector employees, homemakers and students are exempt from mandatory filing — unless special grounds exist.

Studying abroad does not by itself require Form 250.00 or Form 270.00. The duty appears only when the facts listed below are present.

3. When a student abroad MUST file

Ground A. Funds in foreign bank accounts

If, as at 31 December 2025, the aggregate balance of money in bank accounts held with foreign banks outside Kazakhstan exceeded 1,000 MCI, a declaration is mandatory.

1,000 MCI as at 31.12.2025 = KZT 3,932,000 (2025 monthly calculation index = KZT 3,932).

All foreign accounts are added together. A scholarship account in the country of study, a campus living card issued by a foreign bank, a savings account — all count.

This threshold is the one that most often triggers the duty for students: scholarships and grants are usually paid into a foreign account. If more than about KZT 3.93 million remained on the accounts at year-end, Form 270.00 is required.

Ground B. Registrable property abroad

File if the student (or a title in the student’s name) holds assets outside Kazakhstan whose rights are registered with foreign authorities: an apartment or room, house, land, car, motorcycle, boat, a share in a foreign company, securities of foreign issuers, a brokerage account, investment gold, intellectual-property rights, digital assets.

Ground C. Large transactions

If during 2025 property was acquired for more than 20,000 MCI (KZT 78,640,000 at the 2025 MCI), the source of funds is disclosed in the declaration.

Ground D. Other special categories

Students who are also candidates for elective office or their spouses; persons subject to anti-corruption restrictions; major participants of banks / insurers / the securities market; private practitioners; holders of digital assets.

4. Foreign university scholarships and grants: what changed

Until 2026, foreign scholarships and grants formally formed part of an individual’s annual income and were not in the privileged list that covers Kazakhstani university awards and Bolashak. The State Revenue Committee explained that such amounts were to be shown on Form 270.00, with 10% PIT, subject to a credit for tax already paid abroad under double-tax treaties.

On 1 January 2026 the new Tax Code of the Republic of Kazakhstan (No. 214-VIII of 18 July 2025) entered into force. It expressly provides for a reduction (in practice, an exemption) of income in the form of scholarships and grants paid to persons studying at educational organisations outside Kazakhstan.

Practical takeaway. Scholarships for 2026 onwards are in a privileged regime. The September 2026 filing covers calendar year 2025. If the only “foreign” fact is a scholarship, account balances are below the threshold and there is no registered property abroad, an ordinary student generally has no filing duty. If the account threshold is exceeded or registered property exists, a declaration is required regardless of the scholarship relief.

5. Which forms

- Form 250.00 — declaration of assets and liabilities (the “entry” form). Filed once when the duty to record accumulated foreign assets arises.

- Form 270.00 — declaration of income and property (the annual form). Covers calendar-year income, foreign accounts above the threshold, acquisitions and digital assets.

If both duties arise in the same year because of foreign property, Form 250.00 is in practice the form to file. Voluntary filing of either form is allowed.

6. How to file while living abroad

A personal visit to Aktau is not required. A student may file online around the clock via:

- Taxpayer Cabinet — cabinet.salyk.kz

- e-Government portal — egov.kz

- Mobile apps: e-Salyq Azamat, eGov mobile, Halyk, bcc.kz, Kaspi.kz

A digital signature is not always required; SMS, biometrics or bank apps may suffice. Renew the EDS at a PSC or via eGov before it expires during the study period.

Attach as needed: a foreign bank statement as at 31 December (with translation), a property purchase or lease contract, a vehicle registration certificate, a university scholarship letter, evidence of tax paid abroad (for a credit).

7. If you miss the deadline

Failure to file on time triggers administrative liability under the Code of Administrative Offences: a warning or a fine for a first offence, a higher fine for a repeat offence within a year (indicative levels: 15 and 30 MCI). Concealing foreign accounts or property may lead to additional tax, late-payment interest and more serious consequences if discovered through automatic exchange of information (CRS / tax treaties).

Kazakhstan receives data on residents’ accounts in foreign banks. An “invisible” foreign account is an illusion.

8. Checklist for a Mangystau student abroad

Check every foreign account balance as at 31.12.2025. Above KZT 3,932,000? Prepare Form 270.00.

Apartment, car or company share abroad in your name? Filing is mandatory.

Scholarship only, balances below the threshold, no property — filing is usually not required.

Keep bank statements and a university certificate — useful for the declaration, compulsory health insurance (OSMS) and military deferment via eGov.

Use the eGov service “Registration of students studying abroad” — not a tax filing, but needed for OSMS status and several public services.

File by 15 September 2026. Do not leave it to the last day.

The Department’s message to Mangystau students: study abroad is a source of regional pride. A timely declaration, when it is required, is not bureaucracy — it is protection of your name and future career. One evening in the e-Salyq app is better than years of correspondence over a “forgotten” account.

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1285509?lang=ru