Kazakhstan Tax Filing Guide

E-Salyq — Kazakhstan's Online Tax Platform

The State Revenue Committee operates the E-Salyq portal (https://esalyq.kz) for all tax administration. All tax returns — including IIT, CIT, VAT, social contributions, and property tax — are filed through E-Salyq. Key features include:

• Taxpayer cabinet: Individual account with access to tax history, compliance status, and notices
• Auto-populated returns: Many taxpayers have returns pre-filled with employer-reported data
• E-VAT module: Integrated electronic VAT reporting with automatic reconciliation
• Mobile app: E-Salyq mobile application for iOS and Android
• Online payment: Integrated payment via bank card, mobile banking, or payment terminals

Annual IIT Return — 31 March Deadline

Individuals with reportable income must file an annual income tax return by 31 March following the tax year. The return is filed through E-Salyq using the taxpayer's personal cabinet. Individuals whose only income is from employment with tax fully withheld at source are generally not required to file, but may do so voluntarily to claim deductions or refunds. Self-employed individuals and sole proprietors must file regardless of income level. The return includes:

• Employment income and IIT withheld
• Business or professional income
• Rental income and expenses
• Investment income (dividends, interest, capital gains)
• Claimed deductions (UAPF, medical, education, charitable)
• Foreign income and foreign tax credits

Corporate Tax Filing — 31 March Deadline

Companies must file their annual CIT return by 31 March following the tax year (calendar year). The return declares gross revenue, allowable deductions, taxable profit, CIT payable, and any tax credits or prepayments. Companies must also file quarterly advance CIT payments during the year. The annual return reconciles advance payments with the actual liability. Consolidated filing is not permitted — each legal entity files separately.

VAT Returns — Monthly/Quarterly Filing

VAT-registered businesses file VAT returns through the e-VAT module of E-Salyq:

• Monthly: Required for businesses with monthly VAT amounts exceeding KZT 100,000
• Quarterly: Available for smaller businesses with lower VAT volumes
• Deadline: 25th day of the month following the reporting period
• Content: Output VAT, input VAT, net payable or refundable, e-invoice summary

Taxpayer Identification Number (TIN/ИИН)

Every taxpayer in Kazakhstan must obtain a Taxpayer Identification Number (ИИН for individuals, БИН for organisations). The TIN is a unique 12-digit identifier required for all tax transactions, including filing returns, paying tax, issuing invoices (including e-invoices), registering property, and conducting business. Individuals receive their ИИН at birth or upon registration. Companies receive their БИН upon incorporation. The TIN must be included on all tax returns, invoices, and correspondence with the State Revenue Committee.

Penalties and Interest

The State Revenue Committee imposes the following penalties for non-compliance:

• Late filing: 5-50% of the tax due depending on the duration of delay
• Late payment: Interest at the National Bank refinancing rate plus 1% per month
• Failure to register for VAT: Fixed penalty plus back-assessment of VAT due
• Incorrect returns: Additional assessment plus penalties for under-declaration
• Tax evasion: Penalty of up to 100% of the evaded tax plus criminal prosecution with potential imprisonment

FAQs

Can I file my tax return after 31 March?

Yes, but late filing penalties will apply. The penalty ranges from 5% to 50% of the assessed tax depending on the delay. Interest on unpaid tax accrues from the original due date.

How do I get an electronic digital signature (EDS)?

EDS certificates are issued by the National Certification Centre of Kazakhstan. Individuals can obtain an EDS at any service centre (ЦОН) or online through the e-government portal (egov.kz). The EDS is valid for 1-3 years and is required for all E-Salyq filings.

How is a tax refund processed?

If advance payments or withheld tax exceed the final liability, the excess is refundable through E-Salyq. Refunds are typically processed within 30-60 working days. The tax authority may audit the return before processing the refund, particularly for large amounts or first-time refund claims.

Disclaimer

This guide provides general information about Kazakhstan tax filing for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Kazakh tax advisor or the State Revenue Committee for advice specific to your situation. InvestmentKit does not provide tax advice.