Who is recognized as a tax resident of the Republic of Kazakhstan?

According to Article 217 of the Tax Code of the Republic of Kazakhstan, an individual is recognized as a resident if:

stays in Kazakhstan for at least 183 calendar days in any consecutive 12-month period;

🔹 or has a center of vital interests in the Republic of Kazakhstan. For this purpose, citizenship or residence permit, residence of a spouse and (or) close relatives, as well as the availability of real estate available for living in Kazakhstan are simultaneously taken into account.

Who is required to submit f.270.00?

According to subclause 6) of Clause 1 of Article 633 of the Tax Code of the Republic of Kazakhstan, citizens of the Republic of Kazakhstan and resident individuals who have money in foreign bank accounts totaling over 1,000 MCI as of December 31, 2025, are required to submit a declaration.

What income is reflected?

The declaration states:

• Rewards for bank accounts in the United States and other foreign banks;
• Dividends, winnings and other income from foreign sources;
• Income from the provision of services to foreign companies;
• The spouse's salary from a foreign employer.

The IPN rate is 10% (Article 320 of the Tax Code of the Republic of Kazakhstan).

The tax paid abroad can be offset against the personal income tax in the Republic of Kazakhstan if there is a supporting document (art. 338 of the Tax Code of the Republic of Kazakhstan).

🇰🇿🇺🇸 Avoidance of double taxation

If you have income from the United States, you can apply the Convention between the Republic of Kazakhstan and the United States for the Avoidance of Double Taxation if its conditions are met (Article 218 of the Tax Code of the Republic of Kazakhstan).

, Deadline for submission

No later than September 15, 2026 at the place of residence (stay) (clause 1 of Article 417 of the Tax Code of the Republic of Kazakhstan).

Salaries received in Kazakhstan and taxed at the source of payment are not reflected in the declaration.

Source : https://www.gov.kz/memleket/entities/kgd-sko/press/news/details/1293708?lang=ru