Dear Taxpayers of the Republic of Kazakhstan,

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

06 April 2026:

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

10 April 2026:

• Corporate income tax (CIT), final payment under 2025 declaration, including CIT on net income for non-resident legal entities doing business in the RoK through a permanent establishment, as well as CIT independently assessed and paid by a non-resident legal entity earning income in the form of capital gains from a person who is not a tax agent;
• CIT at the source of payment withheld from income of non-resident legal entities in respect of assessed but not paid income amounts when they are referred to deductions in 2025, and when such income is paid upon expiry of 2025;
• PIT, final payment under the declaration of incomes of individuals (residents, non-residents) for 2025 non-taxable at the source of payment, as well as PIT independently assessed and paid by non-resident individuals earning income in the form of capital gains from a person who is not a tax agent;
• Property tax on 2025 declaration;
• Tax on Transport Vehicles on liabilities arising after 1 July 2025;
• Land Tax on 2025 declaration;
• Excess Profits Tax for 2025;
• Alternative tax on subsurface use for 2025;
• Payment by a recipient, on the government’s behalf, of money received from selling minerals transferred during year 2025 by a subsurface user towards the fulfilment of a tax obligation in kind under the declaration on fulfilment of a tax obligation in kind (royalty and the Republic of Kazakhstan’s share in production sharing arrangement);
• Current payments of the recipient on the government’s behalf for minerals sold in the 1st Quarter and received during the previous tax periods;
• Compensation of historic costs for 2025, if the amount of payment is equal to or less than 10,000 MRI;
• Uniform Land Tax, Levy for the use of water resources of surface sources, assessed  by payers of the Uniform land tax from 1 October to 31 December 2025;

15 April 2026:

• Levy for the Use of Forest Resources (standing timber) for 1 Quarter of 2026;

20 April 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 March 2026, and in cases when the parties to the agreement (contract) in March 2026 increase the prices for goods imported to the RoK from EAEU;
• Levy for the Use of Forest Resources in case of long-term forest use for 1 Quarter 2026;
• Excise tax for the legal entity itself and its structural units (if any) for March 2026, in particular, in respect of goods imported to the RoK from EAEU in March 2026;
• Fee for the use of plant resources for 1 Quarter 2026;
• Levy for negative environmental effects by payers – operators of I and II category objects, on purchasing the quota with total annual payment up to 100 MRI (full prepayment for the current year 2026 if the permission is obtained from 21 to 31 March 2026).

24 April 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 (March 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 1 of Article 693 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.

27 April 2026:

• Advance payments of CIT for April 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 March 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 March 2026;
  2) accrued in March 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 March 2026;
• PIT withheld at source from income of resident individuals paid in March 2026;
• PIT withheld at source from the incomes of non-resident individuals from sources in the RoK including income from activities in the RoK performed under an employment contract (agreement) concluded with a resident or non-resident who are employers, and paid in March 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 paid in March 2026;
• PIT on income under STR for self-employed persons for March 2026;
• Social tax for March 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 in March 2026;
  2) if the temporary paid land use contract expired or was terminated in March 2026;
• Levy for the use of radio-frequency spectrum:
  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 a permission was obtained in March 2026;
• Levy for the placement of outdoor (visual) advertising for April 2026;
• Uniform payment for March 2026;
• Obligatory Pension Charges for March 2026;
  1) withheld from incomes paid in March 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 March 2026;
  3) paid by individuals applying the STR for the self-employed, on incomes paid to individuals in March 2026;
  4) paid by the internet platform operator on incomes paid in March 2026;
  5) paid by an insurance organization when making insurance payments as compensation for harm associated with the loss of earnings (income) in March 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 March 2026;
• Obligatory pension charges of the employer for March 2026 assessed on income paid to employees, IEs, by persons who are engaged in private practice for themselves;
• Social assessments for March 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 March 2026;
  5) paid by an internet platform operator on incomes paid in March 2026;
• Obligatory social medical insurance (OSMI) charges on income paid to employees in March 2026;
• OSMI charges for March 2026:
  1) withheld from incomes paid in March 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 March 2026;
  3) paid by independent payers of the charges for March 2026;
  4) paid by individuals applying the STR for the self-employed, on incomes paid to individuals in March 2026;
  5) paid by an internet platform operator on incomes paid in March 2026.