Global Mobility Tax

Kazakhstan | Important tax changes in Kazakhstan effective 1 January 2025

Summary

Starting 1 January 2025, significant amendments were introduced to Kazakhstan Tax Code, impacting KZ citizens and foreigners (tax residents, tax non-residents, permanent residence permit [RP] holders).

The detail

Key changes:

Abolition of Form 240.00

Kazakhstan tax residents are no longer required to file this form by March 31 each year, disclosing worldwide income and/or foreign assets. This form should continue be filed by Kazakhstan tax non-residents or labour immigrations.

New Tax Forms effective 1 January 2025

• One-off Form 250.00 – Declaration of worldwide and Kazakhstan assets and liabilities (property, bank accounts, cash, etc.)
• Annual Form 270.00 – Declaration of worldwide income (dividends, interest, capital gains, rental income, etc.)

New Tax Deadlines

• Tax return submission deadline: September 15, e.g. for 2024 calendar year – by 15 September 2025
• Tax payment deadline: September 25

Who should file the new Tax Forms?

• Kazakhstan citizens
• Foreign nationals with a Kazakhstan Permanent Residence Permit (RP)
• Foreign tax residents without a Kazakhstan RP

Our vialtopartnerskazakhstan team will be glad to assist you with any questions concerning new requirements, including determining which forms are mandatory in your case, how to mitigate double taxation, how to complete the form compliantly, and liaising with tax authorities on your behalf on any unclear matters.

Contact us

For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:

Anar Khassenova
Managing Director

Dinara Salkauzova
Manager

Damira Rakhimova
Manager

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