September 15 is the deadline: who must submit an income declaration
Tengrinews.kz — Some Kazakhstanis must submit an income and property declaration using Form 270.00 by September 15. The State Revenue Committee (SRC) explained who is required to file in 2026 and what information must be included.
Speaking at a briefing, Gulden Khasenova, chief expert at the Individual Income Administration Department, said that this year Kazakhstanis are reporting their income and property for 2025.
Who must file a declaration
According to Khasenova, Form 270.00 must be submitted by several categories of citizens, including:
civil servants, persons equated to them and their spouses;
heads of legal entities and their resident spouses;
founders and participants of legal entities who own more than a 10 percent stake in the authorized capital, as well as their resident spouses;
major shareholders of banks and insurance organizations, professional securities market participants and their resident spouses;
notaries, private bailiffs, lawyers and professional mediators;
owners of property abroad and foreign bank accounts if the amount held in them exceeds the established threshold;
owners of digital assets;
Kazakhstanis who purchased property worth more than 20,000 MCI in 2025;
citizens who received income on which they are required to pay tax independently;
citizens who applied certain tax deductions.
Khasenova separately addressed major purchases. If a person acquired property worth more than 20,000 MCI during 2025, they are required to submit a declaration.
“For example, if in 2025 a person bought an apartment for 70 million tenge and a car for 15 million tenge, they are required to file a declaration. This applies to property both in Kazakhstan and abroad,” Gulden Khasenova explained.
Another reason for filing is receiving income on which a person must pay tax independently. As an example, the expert cited the sale of a car.
“For example, a person bought a car for 10 million tenge in 2025 and sold it for 15 million tenge in the same year. They earned taxable property income on which they must pay tax themselves. This applies not only to real estate and vehicles, but also to securities and other assets,” she said.
What must be included in the declaration
Depending on the circumstances, Form 270.00 must include income subject to self-assessment taxation, tax deductions, certain accounts receivable and payable, as well as assets held abroad.
For example, information must be declared if, as of December 31, 2025, a person owned property abroad or held money in foreign bank accounts exceeding the threshold established by law.
“For example, if a person owns an apartment in Türkiye or has 500,000 euros in a Swiss bank, this must be declared,” Khasenova said.
Separate requirements apply to civil servants and persons equated to them. They must report the acquisition and disposal of property regardless of its value.
“For example, if they bought an apartment for 29 million tenge in 2025, civil servants and persons equated to them are required to declare it. They must also indicate the source of funds used to cover the expenses,” the SRC representative explained.
In other words, they must show where the money for the purchase came from. For example, part of the amount may have come from the sale of a previous apartment, while another part may have been financed through a mortgage or borrowed funds.
“If a person borrowed money from someone, they must specify from whom and how much they borrowed. Civil servants are required to disclose the source of funds used for expenses regardless of the value of the property purchased,” Khasenova added.
For other individuals, the requirement to disclose the source of funds used to acquire property applies when the purchase exceeds 20,000 MCI — more than 86.5 million tenge in 2026.
If property was received as a gift, this must also be reflected in the declaration. According to Khasenova, the donor’s details and the value of the property must be specified.
What if you miss the September 15 deadline
The deadline for submitting the declaration is September 15. The SRC representative clarified that it must be filed by 12:00 p.m.
“Let me remind you once again: the declaration must be submitted no later than September 15. The final deadline is 12:00 p.m. on September 15. Those categories of individuals who are required to file the declaration must do so by noon,” Gulden Khasenova stressed.
Form 270.00 can be submitted electronically or on paper at the applicant’s place of residence. If neither option is available, the declaration can be sent by mail. In that case, Khasenova said, the postmark must be dated no later than September 15.
Late submission of the declaration is subject to administrative liability.
“For a first violation, a warning is issued. A repeated violation within one year carries a fine of 15 MCI — 64,875 tenge in 2026,” the SRC representative said.