Dear citizens! We remind you that within the framework of the universal declaration system, certain categories of citizens are required to submit a declaration of income and property in the form 270.00.
In 2026, the declaration is submitted for the 2025 reporting year.
The deadline for filing a declaration is September 15, 2026.
Who is obliged to submit a declaration of income and property in 2026
The obligation to submit form 270.00 applies to the following categories:
- civil servants and equivalent persons, as well as their spouses;
- large participants of banks, securities market and insurance companies, as well as their spouses;
- managers, founders (participants) of legal entities owning more than 10% of the share in the authorized capital;
- persons engaged in private practice;
- persons who have received income subject to independent taxation;
- persons with funds in accounts with foreign banks, if their total amount exceeds 1000 MCI;
- persons with digital assets;
- persons who during the reporting tax period acquired property with an aggregate value of more than 20,000 times the size of the MCI, including outside the Republic of Kazakhstan.
- persons who submitted a statement to the tax agent
on the application of tax deductions in the form of a preliminary amount of other deductions.
What you need to specify in the declaration
The declaration shall specify:
- income subject to taxation independently;
- information on foreign bank accounts over 1000 MCI;
- foreign real estate;
- securities and interests in foreign companies;
- digital assets
- information on debts and liabilities in established cases.
Methods of submission of the Declaration of Income and Property
Electronically via:
- "Taxpayer's Office"
- E-Government Portal (egov.kz)
- mobile applications: e-Salyq Azamat, eGov mobile and applications of tier 2 banks.
On paper:
- to state revenue bodies in an explicit manner;
- in PSC;
- by registered mail.
