Do you need to file Form 270.00?
Select the statuses, income and assets that applied to you in 2025 to check the official grounds and the 2026 filing deadline.
What this service checks
In 2026, Form 270.00 for the 2025 reporting year is not required from every resident. It is triggered by specified statuses, income, foreign or digital assets, large acquisitions or certain tax deductions. The official deadline is 15 September 2026.
The checklist covers the 11 grounds published by the State Revenue Committee. It helps identify a clear filing duty, but does not determine tax residence, classify complex income or assess the separate Form 250.00 duty.
Form 270.00 for 2025 · due 15 September 2026
Calendar days since the deadline: 25. Confirm the late-filing process with the State Revenue Department.
This is a preliminary check against the general State Revenue Committee list. Ask the revenue authority about complex income, residence changes, special statuses and any separate Form 250.00 duty.
Foreign accounts · above 1,000 MCI
3,932,000 ₸
Acquisitions · above 20,000 MCI
78,640,000 ₸
Official sources
Rules, MCI and deadlines checked on 27 August 2026.
- State Revenue Committee — 19 August 2026 reminder on categories and deadline
- State Revenue Committee — full list of people filing Form 270.00 for 2025
- Kazakhstan Tax Code, Articles 417–419
- 2025–2027 national budget law — MCI of KZT 3,932
- State Revenue Committee — calculated tax due by 25 September 2026
- gov.kz — official Form 270.00 acceptance service
Questions and answers
Who must file Form 270.00 in 2026?
The 2025 form is required when at least one ground in Article 417 of the Tax Code and the State Revenue Committee checklist applies: specified roles or statuses, self-assessed taxable income, foreign accounts or property, digital assets, large acquisitions, or an application for an advance amount of other deductions.
Does ordinary salary alone require a declaration?
If the tax agent withheld all tax from ordinary salary and no other checklist ground applies, that salary alone does not create this filing duty. Check with the State Revenue Committee if you had other income or remain unsure.
How are the monetary thresholds calculated?
The MCI in force on 31 December of the 2025 reporting year was KZT 3,932. Thus 1,000 MCI equals KZT 3,932,000 and 20,000 MCI equals KZT 78,640,000. The ground applies only when the amount exceeds, not equals, the threshold.
Does this service assess Form 250.00?
No. Form 250.00 is a separate asset and liability declaration with its own grounds. If foreign or digital assets or a special status first arose in 2026, check the Form 250.00 duty separately using State Revenue Committee guidance.