Restrictions on leaving Kazakhstan for large tax debts: what is important to know

Since January 1, 2026, Kazakhstan has changed approaches to compulsory collection of tax debts. If earlier recovery measures could be applied in the presence of debt of 1 tenge or more (taking into account the risk management system), now a differentiated approach has been introduced: measures are applied strictly depending on the amount of debt.
If the debt is less than 20 MCI, the taxpayer is only notified of the debt and a penalty is charged. No other penalties are applied.
In case of arrears from 20 to 45 MCI, a notification of debt repayment is sent, spending operations on bank accounts and cash registers are suspended, and collection orders are issued.
If there is a debt of more than 45 MCI, all collection measures provided for by law are applied, including inventory and sale of property, as well as collection at the expense of debtors.
In addition, an additional measure has been introduced into the Tax Code since July 1, 2026 – a temporary restriction on departure from the Republic of Kazakhstan, the practical application of which began on October 1, 2026.
Such a measure may be applied if there is a debt in excess of 27,000 MCI, if it has not been repaid for more than three months from the date of occurrence. The restriction applies to individual entrepreneurs, individuals engaged in private practice, as well as the first managers of legal entities or persons replacing them.
It is important to emphasize that exit restrictions are applied only in cases of large debts and only after judicial approval. The State revenue authority issues a resolution and sends it to the court. After receiving the court's approval, the resolution is transmitted through the information system of the state revenue authorities to the authorized information system for execution in accordance with the established procedure.
The main purpose of the changes is to ensure a balance between the interests of the state and business. On the one hand, the blocking of taxpayers' activities due to insignificant amounts of debt is excluded. On the other hand, the responsibility for large and long-term unpaid tax obligations is increasing. The new measure is aimed at improving the efficiency of tax debt collection, reducing cases of tax evasion and ensuring timely receipt of funds to the budget.
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Department of Explanatory Work and Contact Center
State Duma of the Pavlodar region