Kazakhstan tax calendar 2026: return and payment dates
In Kazakhstan the tax year runs from 1 January to 31 December. As of 26 October 2026 the current tax year ends on 31 December 2026; the next tax return is due by 15 September 2027 (tax year 2026), and the next tax payment is due by 25 September 2027 (tax year 2026; a Saturday, and the rule in full below says whether it moves to the next working day).
For a private investor who is tax resident in Kazakhstan and holds listed shares and ETFs at a foreign broker. Dates only — Allocaria calculates no tax and files nothing.
Key dates (as of 26 October 2026)
- 31 December 2026The tax year ends — for tax year 2026 (in 66 days).
- 15 September 2027Tax return due — for tax year 2026 (in 324 days).
- 25 September 2027Tax payment due — for tax year 2026 (in 334 days). This date falls on a weekend; the rule in full below says whether it moves to the next working day.
Return deadline, in full
Form 270.00 no later than 15 September of the year following the reporting year (universal declaration regime; PwC, last reviewed 23 Jul 2026).Payment deadline, in full
Within 10 calendar days after the filing deadline, i.e. by 25 September; if it falls on a weekend it generally moves to the following Monday (25 Sep 2027 is a Saturday).
Where to file and pay
Returns and payments go through the tax authority. Its own website: State Revenue Committee — official website.
Allocaria links to the authority's site and files or pays nothing for you.
Common questions
The tax year in Kazakhstan runs from 1 January to 31 December. The current one ends on 31 December 2026.
The next tax return deadline on record for Kazakhstan is 15 September 2027 (tax year 2026). A date that falls on a weekend or a public holiday may move to the next working day; check it with the tax authority of Kazakhstan.
The next tax payment deadline on record for Kazakhstan is 25 September 2027 (tax year 2026). This date falls on a weekend; the full rule on this page says whether it moves to the next working day. Returns and payments go through the tax authority: State Revenue Committee, kgd.gov.kz. Allocaria files and pays nothing for you.
Who must file
Tax residents must self-declare worldwide income not taxed at source — gains on foreign securities, foreign dividends and interest received via a foreign broker. Citizens/residence-permit holders must also disclose foreign bank balances above roughly USD 15,000 and ownership of foreign securities as of 31 December (information only).
Forms the tax authority names
- Form 270.00 — Declaration on income and property of an individual (annual)
- Form 240.00 — IIT declaration, if claiming a foreign tax credit
- Form 250.00 — one-time declaration of assets and liabilities (universal declaration, entry form)
Sources
Confidence in these sources: medium (secondary sources). Each line is a public page; open it to check the wording yourself.
- PwC Worldwide Tax Summaries — Kazakhstan, Individual, Income determination (last reviewed 23 Jul 2026)
Professional-services guide · read 14 October 2026
- PwC Worldwide Tax Summaries — Kazakhstan, Individual, Taxes on personal income (10%/15%, 8,500 MCI)
Professional-services guide · read 14 October 2026
- PwC Worldwide Tax Summaries — Kazakhstan, Individual, Significant developments (new Tax Code, 270.00 by 15 Sep)
Professional-services guide · read 14 October 2026
- PwC Worldwide Tax Summaries — Kazakhstan, Individual, Tax administration
Professional-services guide · read 14 October 2026
- KASE — Налогообложение (taxation of securities on KASE)
Secondary source · read 14 October 2026
- KASE — Перечень категорий ценных бумаг и налоговых льгот (с 01.01.2026; Tax Code 2025 art. 400 references)
Secondary source · read 14 October 2026
- AIX — Equity: income tax exemption eligibility
Secondary source · read 14 October 2026
Neighbouring countries
Tax dates of countries close to Kazakhstan: when the tax year ends and when the return and the tax are due.
General information compiled from the public sources listed below (checked 14 October 2026). Not tax advice. Rules change — check with the tax authority of Kazakhstan. A date that falls on a weekend or a public holiday may be moved to the next working day by the tax office.