Form 270.00 in Kazakhstan: what you need to declare by September 15
Tengrinews.kz — Kazakhstanis must submit their 2025 income and property declaration using Form 270.00 by September 15. The Almaty Department of State Revenues has reminded taxpayers which assets must be reported.
What is Form 270.00
Form 270.00 is an annual income and property declaration. It includes income received during the previous year, assets acquired, and movements of funds in foreign accounts.
Form 250.00, meanwhile, is submitted only once when a person enters the universal declaration system. It records assets and liabilities at the time of the initial declaration.
Property that was declared previously does not need to be included again in Form 270.00 unless new transactions involving it took place in 2025.
What must be declared
For 2025, Form 270.00 must include, among other things:
foreign real estate and assets, including apartments, houses, land plots, vehicles, securities issued by foreign companies, and stakes in overseas companies;major purchases, if the total value of real estate, vehicles, securities, stakes in authorised capital or shared-equity construction agreements, as well as investment gold acquired in 2025 exceeded 20,000 MCI;money held in foreign banks, if the combined balance in overseas accounts as of December 31, 2025 exceeded 1,000 MCI;digital assets, including cryptocurrencies and tokens owned as of December 31, 2025, regardless of their value;income that individuals are required to tax independently, including rental income, income from the sale of property, and income received from abroad.
Apartments, houses and vehicles registered in Kazakhstan do not need to be entered into the declaration manually. This information is provided to the state revenue authorities through government information systems.
Where to submit the declaration
Form 270.00 can be submitted online through:
the Taxpayer’s Cabinet;the eGov.kz portal;the e-Salyq Azamat and eGov mobile apps;mobile banking apps in the government services sections.
The declaration can also be submitted on paper in person to the state revenue authority at the place of residence or sent by registered mail.
When must the tax be paid
The deadline for submitting Form 270.00 for 2025 is September 15, 2026. If individual income tax is calculated based on the declaration, it must be paid by September 25, 2026.
Administrative liability applies for violations of declaration rules. A first late submission results in a warning. A repeat violation within one year may result in a fine of 15 MCI.
A first submission containing incomplete or inaccurate information also results in a warning, while a repeat violation may lead to a fine of 3 MCI. Concealing foreign assets or income may result in a fine of up to 100 MCI.
In brief
You do not need to declare: real estate and vehicles registered in Kazakhstan.
You do need to declare: foreign real estate and assets, cryptocurrencies and tokens, overseas accounts with balances exceeding 1,000 MCI, as well as major purchases if their total value in 2025 exceeded 20,000 MCI.