Form 270.00

Form 270.00 is an annual income and property declaration for individuals, designed to reflect information on income subject to self-taxation by an individual and details of assets and their movements during the reporting year.

In 2025, the previously established procedure for entering universal declaration by submitting an "entry" declaration of assets and liabilities (Form 250.00) and subsequent years' Form 270.00 was abolished. Now, if an individual has income subject to self-taxation, the obligation to submit an income and property declaration (Form 270.00) arises regardless of the obligation to submit the "entry" declaration of assets and liabilities (Form 250.00).

That is, in the same year, if certain conditions established by law are met, an individual may be required to submit both forms — the "entry" Form 250.00 and Form 270.00, or, if there are no grounds for submitting Form 250.00, only the annual income and property declaration if there is income.

The 270.00 form is submitted by the following individuals who are residents of the Republic of Kazakhstan:

• Civil servants and major participants in the securities, banking, and insurance markets, as well as their spouses.
• Heads, founders (participants) of companies in the quasi-public sector or legal entities with an ownership share of more than 10%, as well as their spouses.
• Individuals who have received income subject to self-taxation in Kazakhstan and/or abroad (excluding income from entrepreneurial activities).
• Individuals who, by the end of the reporting year, have funds in foreign bank accounts totaling more than 1,000 MCI across all accounts.
• Individuals who, by the end of the reporting year, own property outside Kazakhstan (real estate, vehicles, securities, share in the capital of a foreign legal entity, investment gold, digital assets, etc.).
• Individuals who, during the reporting year, acquired property with a total value exceeding 20,000 MCI.
• Individuals who applied the preliminary amount of other deductions with a tax agent in 2025.
• Individuals who received income from multiple sources, including salary and income subject to self-taxation, totaling more than 8,500 MCI per year. This rule will apply to income received starting from 2026.
• Individuals who received dividends totaling more than 230,000 MCI per year. This rule is valid for dividends received starting from 2026.

Non-resident individuals are required to submit the 270.00 form only if they have income from a Kazakhstani source that was not taxed at the time of payment.

Income that has not been taxed at the source of payment is declared through form 270.00, and the individual pays personal income tax (PIT) independently.

• For most types of income received during 2025, a unified 10% PIT rate applies.  
• From January 1, 2026, a progressive PIT scale is introduced, according to which:
  • o    the total taxable annual income of an individual* up to 8,500 MCI will be taxed at a rate of 10%.
  • o    the part of the income exceeding the established threshold of 8,500 MCI will be taxed at a rate of 15%

* Taxable income of individuals from sources in the Republic of Kazakhstan and abroad, not taxed at the source of payment, except for the income of individuals engaged in private practice, peasant and farm households, income in the form of dividends, income of individual entrepreneurs.

For dividends, a separate progressive scale applies from 2026:

• dividends up to 230,000 MCI per year — 5% rate;
• above 230,000 MCI — 15% on the excess amount. 

Regarding operations with securities and digital assets, the new Tax Code, which came into force on January 1, 2026, establishes a number of important rules: 

• The income from the increase in value when selling securities is calculated based on the final financial result for the year, with the possibility of offsetting profits and losses from different securities within one reporting year.
• When calculating the taxable income from the sale of securities, the FIFO method is applied — accounting for the disposal of acquired securities from earlier to later.
• Brokerage commissions for the purchase of securities can be included in their initial cost, thereby reducing the taxable income.
• The income from the increase in value when selling property, the value of which is expressed in foreign currency, is first determined in foreign currency and then recalculated into tenge at the average arithmetic official exchange rate for the calendar reporting year, published on the website of the National Bank of the Republic of Kazakhstan.

The declaration in form 270.00 reflects, in particular: 

• income subject to self-taxation by an individual (excluding income of individual entrepreneurs declared under other forms);
• amounts of tax deductions if they were not applied by the tax agent;
• acquisition, alienation or gratuitous receipt of property outside of Kazakhstan. Individuals who have acquired property worth more than 20,000 MCI during the reporting year are additionally obliged to disclose information about the sources of covering the expenses;
• money in accounts in foreign banks if the total balance of all deposits exceeds 1,000 MCI;
• real estate, shares in companies, other assets abroad;
• foreign securities, digital assets, investment gold;
• accounts receivable and (or) accounts payable in the presence of a notarized contract (for loans between two individuals), a reconciliation act and a civil law contract (for loans between an individual and a legal entity, individual entrepreneur), a court decision that has entered into force.

Liabilities to Kazakhstani banks and deposits placed in accounts with Kazakhstani banks are not reflected in the declaration in form 270.00.

According to the tax legislation of the Republic of Kazakhstan, resident individuals submit Form 270.00 no later than September 15 of the year following the reporting year (for example, for income earned in 2025, no later than September 15, 2026).

The deadline for paying personal income tax is September 25 of the year the declaration is submitted.

Non-resident individuals who earned income from Kazakhstani sources subject to self-taxation must submit Form 270.00 within the following deadlines:

• for income earned in 2025 — no later than September 15, 2026;
• for income earned in 2026 — no later than July 1, 2027.

1. Failure to submit the declaration on time:

• first time — a warning;
• repeatedly — a fine of 15 MRP.

2. Underreporting of personal income tax in the declaration — a fine of 10 MRP.

3. Concealment of taxable objects leading to tax accrual:

• first time — a fine of 200% of the unpaid tax amount;
• repeatedly — a fine of 300% of the unpaid tax amount.

4. Concealment of information about the presence of property/money in bank accounts outside the Republic of Kazakhstan:

• a fine — 100 MRP;
• failure to rectify violations within 1 year — a fine of 200 MRP.

5. Submission of incomplete or inaccurate information that does not lead to tax accrual:

• first time — a warning;
• repeatedly — a fine of 3 MRP.

6. Tax evasion in a large amount (over 20 MRP) — criminal liability.

As of 2025, the 240.00 declaration form has been officially abolished, and its functions regarding the declaration of foreign income, property income, and transactions with securities have been fully transferred to the 270.00 form 

If you have already submitted an «initial» declaration using the 250.00 form and previously reported through the 240.00 form, starting from 2025 and onwards, you will be required to submit only the 270.00 form 

Please note that when filling out the 270.00 form for income received during 2025, you must follow the tax base calculation rules set out in the Tax Code of the Republic of Kazakhstan dated December 25, 2017. Subsequently, starting from the 2026 reporting year, the 270.00 form will be filled out in accordance with the provisions of the new Tax Code dated July 18, 2025.