In October 2026, taxpayers are required to fulfill a number of obligations related to the submission of tax returns and the payment of taxes. The State Revenue Department for Almaty reminds taxpayers of the importance of fulfilling their tax obligations in a timely manner.

Please note that the deadline for payment of property tax by individuals for 2025 is October 1, 2026.

TAX RETURNS

October 15:

• Form 400.00 – Excise Tax Declaration for August 2026.

October 20:

• Form 328.00 – Application for the Import of Goods and Payment of Indirect Taxes for September 2026;

• Form 851.00 – Calculation of Current Payments for the Use of Land Plots;

• Form 870.00 – Declaration on the Fee for Negative Environmental Impact.

PAYMENTS

October 1:

• Property Tax for individuals for 2025.

October 5:

• Individual Income Tax (IIT) on the income of persons engaged in private practice for September 2026.

October 15:

• Fee for forest use for standing timber for the third quarter of 2026;

• Individual Income Tax (IIT) under the Special Tax Regime for self-employed persons, remitted by the internet platform operator for September 2026.

October 20:

• VAT within the EAEU for September 2026;

• Excise tax, including excise tax on imports from EAEU member states, for September 2026;

• Fee for negative environmental impact;

• Fee for forest use under long-term forest use arrangements for the third quarter of 2026;

• Fee for the use of plant resources for the third quarter of 2026.

October 27:

• Corporate Income Tax (CIT) – advance payments for October 2026;

• Corporate Income Tax (CIT) withheld at the source of payment from resident income paid in September 2026;

• Individual Income Tax (IIT) withheld at the source of payment;

• Corporate Income Tax (CIT) withheld at the source of payment from non-resident income;

• Individual Income Tax (IIT) on the income of non-resident individuals;

• Individual Income Tax (IIT) on income paid in September 2026 to certain categories of non-residents;

• Individual Income Tax (IIT) under the Special Tax Regime for self-employed persons for September 2026;

• Social Tax for September 2026;

• Fee for the use of land plots;

• Fee for the use of the radio frequency spectrum;

• Fee for the placement of outdoor (visual) advertising for October 2026;

• Unified Payment for September 2026;

• Social payments (mandatory pension contributions, mandatory occupational pension contributions, employer mandatory pension contributions, social contributions, compulsory social health insurance contributions and payments) for September 2026.

The State Revenue Department for Almaty recommends that taxpayers not postpone the submission of tax returns and the payment of taxes and other payments until the final days in order to avoid technical delays and the accrual of penalties.

Source : https://www.gov.kz/memleket/entities/kgd-almaty/press/news/details/1299763?lang=ru