Dear Taxpayers of the Republic of Kazakhstan,

Please be reminded that deadlines for the payment of the following taxes and payments expire in March 2026:

05 March 2026:

• Personal Income Tax (PIT) on income of persons engaged in private practice (private notaries, private bailiffs, lawyers, professional mediators) received in February 2026.

20 March 2026:

• Value-Added Tax (VAT) on goods recognized in accounts and imported to the Republic of Kazakhstan (RoK) from the Euro-Asian Economic Union (EAEU) in February 2026, and in cases when the parties to the agreement (contract) in February 2026 increase the prices for goods imported to the RoK from EAEU;
• Excise tax for the legal entity itself and its structural units (if any) for February 2026, in particular, in respect of goods imported to the RoK from EAEU in February 2026;
• Levy for negative impact on the environment (for payers – operators of I and II category objects with total annual payments not exceeding 100 MRI if the annual quota (limit) was redeemed and if the permit was obtained not later than 20 March 2026);

26 March 2026:

• PIT to be transferred by a tax agent by the 25th of the month following the month in which the tax is to be withheld (February 2026), from the incomes of:
  1) a non-resident individual who is a foreign staff member provided by a non-resident whose activity does not form a permanent establishment in the RoK according to paragraph 5 of Article 656 of the Tax code;
  2) a foreigner or stateless person who was sent to the RoK by a non-resident legal entity not registered as a taxpayer in the RoK;
• Levy for the use of species of animals that are objects of commercial fishing, in cases when the Levy amount exceeds 350 times the MRI according to quotas for the seizure of commercial fishing objects (40 percent of the total quota issued in 2025) before 25 March of the year following the year in which the quota was issued;
• Advance payments of CIT for March 2026;
• CIT withheld at source and to be transferred not later than twenty five calendar days after the end of the month in which income levied at source was paid, in respect of income paid in February 2026:
  1) of a resident legal entity of the RoK;
  2) of a non-resident legal entity doing business in the RoK through a permanent establishment;
• CIT withheld at source from income of non-resident legal entities doing business without creating a permanent establishment in the RoK, in respect of incomes:
  1) paid in February 2026;
  2) accrued in February 2026 within the amount of advances paid;
  3) from capital gain in case of selling assets located in the RoK as well as shares, participation interests associated with subsurface use operations in the RoK:
  — paid in February 2026;
  — for which CIT amount was received by a resident legal entity – subsurface user from a tax agent (taxpayer) in February 2026;
  — if not paid by a tax agent (taxpayer) and paid independently at the expense of a resident legal entity – subsurface user, information about which was received from the tax authority in February 2026;
• PIT withheld at source from income of resident individuals paid in February 2026;
• PIT withheld at source from incomes of non-resident individuals earned from sources in the RoK from capital gain in case of selling assets located in the RoK as well as shares, participation interests associated with subsurface use operations in the RoK:
  1) paid in February 2026;
  2) for which PIT amount was received by a resident legal entity – subsurface user from a tax agent (taxpayer) in February 2026;
  3) if not paid by a tax agent (taxpayer) and paid independently at the expense of a resident legal entity – subsurface user, information about which was received from the tax authority in February 2026;
• Social tax for February 2026;
• Levy for the Use of Land Plots:
  1) by an individual for land plots received for paid land use and not used in entrepreneurial activities, in the event that a temporary paid land use contract was concluded from 26 to 28 February 2026;
  2) if the temporary paid land use contract expired or was terminated in February 2026;
• Levy for providing intercity and (or) international telephone communication, as well as cellular communication, due not later than 25 March 2026;
• Levy for the use of radio-frequency spectrum:
  1) Current payment due not later than 25 March 2026;
  2) to be paid by foreigners, stateless persons and non-resident legal entities that do not carry out any activities in the RoK and are not registered as taxpayers of the RoK, if the permission was obtained in February 2026;
• Levy for the placement of outdoor advertising for March 2026;
• Uniform payment for February 2026;
• Obligatory pension charges for February 2026:
  1) withheld from incomes paid in February 2026 to employees and individuals under civil contracts for work, services;
  2) paid in their own favour by individual entrepreneurs working under the generally established regime and under the special tax regime on the basis of a simplified declaration, by peasant farms, private notaries, private bailiffs, advocates and professional mediators on income received in February 2026;
  3) paid by individuals applying the STR for the self-employed, on incomes paid to individuals in February 2026;
  4) paid by the internet platform operator on incomes paid in February 2026;
  5) paid by an insurance organization when making insurance payments as compensation for harm associated with the loss of earnings (income) in February 2026;
  6) by individuals permanently residing in the RoK, earning income under civil-legal contracts, the subject of which is the performance of work (provision of services), concluded with individuals who are not tax agents;
  7) by individuals permanently residing in the RoK working in representative offices of international organizations in the RoK, diplomatic missions and consular offices of foreign states accredited in the RoK;
• Obligatory professional pension charges assessed on incomes paid to employees engaged in jobs with harmful working conditions, the professions of which are provided for in the list of industries, jobs, professions of employees, in February 2026;
• Obligatory pension charges of the employer for February 2026 assessed on income paid to employees, IEs, by persons who are engaged in private practice for themselves;
• Social assessments for February 2026:
  1) on accrued income of employees as well as persons having other paid jobs (elected, assigned or approved);
  2) independently by individual entrepreneurs and private practitioners;
  3) for individuals earning income under civil legal contracts.
  4) paid by individuals applying the STR for the self-employed, on incomes paid to individuals in February 2026;
  5) paid by an internet platform operator on incomes paid in February 2026;
• Obligatory social medical insurance (OSMI) charges on income paid to employees in February 2026;
• OSMI charges for February 2026:
  1) withheld from incomes paid in February 2026 to employees and individuals under civil contracts for work, services of civil nature in accordance with the RoK legislation;
  2) paid in their own favour by individual entrepreneurs, private practitioners (private notaries, private bailiffs, advocates and professional mediators) for February 2026;
  3) paid by independent payers for February 2026;
  4) paid by individuals applying the STR for the self-employed, on incomes paid to individuals in February 2026;
  5) paid by an internet platform operator on incomes paid in February 2026.