What is universal declaration?

This is a system in which certain categories of individuals provide information about assets, liabilities, income and property. Two forms are used:

- 250.00 — declaration of assets and liabilities ("entrance", usually once, when the obligation arose);

- 270.00 — declaration of income and property (for the calendar year).

The goal is transparency of income and property, including foreign assets and major acquisitions.

Are all citizens required to submit a declaration in 2026?

No. With the entry into force of the new Tax Code from January 1, 2026, the obligation remains not for everyone, but for persons directly specified in the code, and for those who have legally established grounds (foreign assets, large purchases, digital assets, certain types of income, etc.).

By themselves, the status of a student, a pensioner, a housewife, or an employee of a private company does not oblige you to submit a declaration unless there are other grounds.

Who, as a rule, is required to submit Form 270.00 for 2025 (the deadline is September 15, 2026)?

Including:

persons who are required to declare income and property under anti-corruption legislation and laws on banks, insurance and the securities market;
individual managers/founders (participants) and their resident spouses - in cases established by the Tax Code of the Republic of Kazakhstan;
persons who have received income that an individual taxes independently (except for business income, which is accounted for in other financial statements);
persons who, as of December 31 of the reporting year, have more than 1,000 MCI in their accounts with foreign banks outside the Republic of Kazakhstan.;
owners of property abroad that is subject to registration / accounting in a foreign country, foreign securities, shares in a foreign company, investment gold, intellectual property registered abroad;
persons who acquired property with a total value of over 20,000 MCI in the reporting year (real estate, transport, shares, securities, etc. according to the list of the Tax Code of the Republic of Kazakhstan);
owners of digital assets as of December 31 of the reporting year.

The student is studying abroad. Do I need a declaration?

Student status by itself does not require or release a declaration.

A declaration is needed if there is an independent basis, for example:

- as of December 31 of the reporting year, there were a total of more than 1,000 MCI in foreign bank accounts;

- is there real estate, a car or other property abroad that needs to be registered;

- there are digital assets, foreign securities, and a stake in a foreign company;

- income has been received, which the individual must declare independently;

- large purchases of over 20,000 MCI have been made.

If a student is just studying, lives on parental funds / a grant, has no foreign assets above the threshold or other grounds, there is no need to file a declaration.

Are foreign scholarships and student grants taxed?

Under the new Tax Code, effective January 1, 2026, grants and scholarships for students studying abroad are provided as payments exempt from individual income tax.

At the same time:

- tax exemption does not cancel the obligation to indicate a foreign account if the balance as of December 31 exceeded 1,000 MCI;

- a tax resident of the Republic of Kazakhstan still takes into account other income from foreign sources, if they are not exempt;

- the old rules were in effect for the periods before the new rule came into force: A foreign scholarship could be included in the annual income and require an independent declaration.

Residency: a citizen of the Republic of Kazakhstan is usually recognized as a tax resident if he stays in Kazakhstan for at least 183 days during any consecutive 12 months or the center of vital interests remains in the Republic of Kazakhstan (family, housing, work, etc.).

Do I need to declare a bank cashback?

Regular cashback on a bank card (refund of part of the amount for purchases, points, bonuses, which are essentially a discount / compensation for expenses) As a rule, it is not recognized as an individual's income and is not reflected in the declaration of 270.00.

Another thing is "cashback" in the form of a security, investment instrument, ETN and similar products: such a payment can qualify as financial income and be subject to declaration.

Interest on deposits in Kazakhstani banks, salary, pension, allowance, scholarship, paid in the Republic of Kazakhstan and already taxed at the source, are not usually duplicated as "independent" income in the declaration of 270.00.

Do I need to specify a foreign bank account if the amount is less than 1,000 MCI?

It is not necessary to specify the invoice itself below the threshold, unless there are other grounds for the declaration.

But:

- the threshold is calculated for all foreign banks in aggregate as of December 31 of the reporting year;

- income received in this account (rent, salary from a foreign employer, dividends, etc.) can be declared regardless of the account balance.

What are 1,000 MCI and 20,000 MCI in numbers?

For reporting for 2025 (balances as of 31.12.2025):

- 1,000 MCI = 3,932,000 tenge;

- 20,000 MCI ≈ 78,640,000 tenge.

Starting from January 1, 2026, the MCI is 4,325 tenge. For balances as of 31.12.2026, the MCI effective on that date will be applied.

Do I need to declare cryptocurrencies and digital assets?

Yes, if digital assets are owned as of December 31 of the reporting year, this is an independent basis for the form 270.00.

How and where to file a declaration?

Electronically (preferred method):

- e-Salyq Azamat mobile app;

- Taxpayer's office;

- egov portal.kz;

- separate services of banks where TNF delivery is enabled.

On paper — to the state revenue authority / PSC at the place of residence (stay) or by mail.

Deadline: no later than September 15th.

See the acceptance status in the same appendix: TNF Submission History section / Form log.

What happens if you don't submit your declaration on time?

Administrative liability is provided for failure to submit or late submission of tax reports. The amount of the sanction depends on the composition of the violation. In addition, undeclared foreign assets and income can be identified through international information exchange.

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1291417?lang=ru