As of January 1, 2026, the income and property declaration must be submitted by:
1. Citizens of the Republic of Kazakhstan and resident individualswho meet any of the following conditions during the reporting tax period:
Civil servants and persons equated to them, as well as their spouses;
Major participants (shareholders) of banks, the securities market, and insurance organizations, as well as their spouses;
Heads (directors), founders (participants) of quasi-public sector entities and legal entities who own more than a 10% share in the authorized capital (or shares of joint-stock companies), as well as their spouses;
Persons engaged in private practice (notaries, advocates, private bailiffs, mediators);
Persons who have received income subject to self-assessment taxation (income from property rental; remuneration from foreign bank accounts; income from transactions with digital assets; and other income from which tax was not withheld at the source of payment), with the exception of income from individual entrepreneurial (IE) activity;
Persons who have funds in accounts with foreign banks, provided that the total amount exceeds 1,000 times the Monthly Calculation Index (MCI);
Persons who have assets abroad (real estate, vehicles, securities, derivative financial instruments, investment gold, shares in foreign companies, or participation shares in housing construction);
Persons who own digital assets;
Persons who, during the reporting tax period, acquired property worth more than 20,000 times the MCI, including outside the Republic of Kazakhstan (for example, in 2025 this amount is 78,640,000 tenge);
Persons who have submitted to a tax agent an application for the application of tax deductions in the form of a preliminary amount of other deductions.
2. Foreigners or stateless persons who are non-residentsmust submit an income and property declaration if they meet one of the following conditions:
They received income during the reporting tax period that is subject to self-assessment taxation by an individual from sources in the Republic of Kazakhstan;
They were persons upon whom the obligation to submit an income and property declaration is imposed in accordance with the laws of the Republic of Kazakhstan.
If an obligation arises to pay individual income tax (IIT) on income subject to self-assessment taxation received during the reporting tax period, payment of such tax by such person shall be made in the manner and within the time limits established by subparagraph 2) of Article 641 of this Code (Tax Code).
Deadline for submitting the income and property declaration:No later than September 15 of the year following the reporting calendar year, at the place of residence.
Methods of submitting the Income and Property Declaration:
Electronicallyvia: the taxpayer's personal account (cabinet.kgd.gov.kz ,knp.kgd.gov.kz ),the e-Government portal (egov.kz ),and the e-Salyq Azamat mobile applications.
On paper(in hard copy): submitted in person to the state revenue authorities; at the Public Service Center (PSC); or by registered mail via post.
Information to be reported in the Income and Property Declaration:
Income subject to self-assessment taxation (from leasing, sale of real estate, vehicles, securities, digital assets, income from abroad, etc.), with the exception of income from entrepreneurial activity of individual entrepreneurs that is subject to declaration separately;
Tax deductions;
Acquisition/alienation of property outside the Republic of Kazakhstan, including on a gratuitous (free) basis (real estate, vehicles, land and land plots, shares in the authorized capital of a legal entity, securities, digital assets, derivative financial instruments, gold, shares in residential buildings, etc.);
Offset and refund of excess amounts paid in Individual Income Tax (IIT);
Funds in foreign bank accounts totaling more than 1,000 MCI (individuals who have accepted restrictions in accordance with the Law of the Republic of Kazakhstan "On Combating Corruption" must report information on funds in foreign banks regardless of the amount of the bank deposit);
Property located abroad as of December 31 of the reporting tax period (real estate, vehicles, securities, digital assets, investment gold, shares in the authorized capital of a legal entity);
Accounts receivable/accounts payable of other persons to the individual and/or debts of the individual to other persons (with supporting documents attached):
Between individuals – if there is a notarized contract (transaction, agreement) issued before September 15;
Between an individual and a legal entity and/or an individual entrepreneur, including a non-resident – if there is a reconciliation report and a civil law contract;
Confirmed by a court decision that has entered into legal force.
Debt not confirmed by attached documents shall be considered equal to zero.
Acquisition/alienation of property, as well as the sources of funds used to cover expenses for such acquisition during the reporting tax period, including outside the Republic of Kazakhstan (real estate, mechanical vehicles and trailers, securities, digital assets, investment gold, derivative financial instruments, shares in the authorized capital of a legal entity, participation shares in housing construction) must be reported by:
Civil servants, persons equated to them, and their spouses;
Major participants (shareholders) of banks, the securities market, and insurance organizations, and their spouses;
Heads (directors), founders (participants) of quasi-public sector entities and legal entities who own more than a 10% share in the authorized capital, and their spouses;
Persons who, during the reporting tax period, acquired property worth more than 20,000 times the MCI.